(a) The Acts marked (a) were repealed by section 7 of the Statute Law Revision Act 1973.
Subsection 7(2) of that Act provides as follows:
(2) The repeal of an Act by this section does not affect the operation of:
(a) any amendment of another Act made by the repealed Act; or
(b) any provision for the citation of that other Act as amended by the repealed Act.
(b) The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(c) The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsections 2(1) and (45) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(45) The amendments of sections 8J and 8Z of the Taxation Administration Act 1953 made by this Act shall be deemed to have come into operation immediately after the commencement of section 3 of the Taxation Laws Amendment Act 1984.
In pursuance of subsection (1) the date of the commencement was 3 July 1985.
In pursuance of subsection (45) the date of the commencement was 14 December 1984.
(d) The Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1985, subsection 2(15)(b) of which provides as follows:
(15) The amendments of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 made by this Act shall be deemed to have come into operation:
(b) in the case of the other amendments—on the twenty‑eighth day after the day on which that Act received the Royal Assent.
(e) The Taxation Administration Act 1953 was amended by Part VI (sections 54 and 55) and sections 56 and 62 only of the Taxation Laws Amendment Act (No. 2) 1987, subsections 2(1) and (6) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(6) Subject to subsection (7), Part VII shall come into operation on the commencement of Part VIII of the Cheques and Payment Orders Act 1986.
(f) The Taxation Administration Act 1953 was amended by Part VII (sections 32 and 33) only of the Crimes Legislation Amendment Act 1987, subsection 2(2) of which provides as follows:
(2) Parts II, VI, VII, VIII (other than section 47) and IX and Schedule 4 shall come into operation on the day on which this Act receives the Royal Assent.
(g) The Taxation Administration Act 1953 was amended by Part IV (sections 21–28) and subsection 29(1) only of the Taxation Laws Amendment (Tax File Numbers) Act 1988, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which the Privacy Act 1988 commences.
(h) The Taxation Administration Act 1953 was amended by Part 7 (sections 49–51) only of the Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989, section 2 of which provides as follows:
2 Each provision of this Act commences, or is to be taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of that provision.
(i) The Taxation Administration Act 1953 was amended by Part 4 (sections 25 and 26) only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsection 2(4) of which provides as follows:
(4) The remaining provisions of this Act commence on 1 July 1990.
(j) The Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990 was amended by sections 22 and 23 only of the Social Security Legislation Amendment Act 1991, section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of the provision.
Commencement of section 23 provides as follows:
Immediately after the commencement of section 2 of the Principal Act.
Section 2 received Royal Assent on 28 December 1990.
(k) The Taxation Administration Act 1953 was amended by Part 8 (sections 96–98) only of the Social Security Legislation Amendment Act 1990, section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day shown by the note in italics at the foot of the provision.
(l) The Taxation Administration Act 1953 was amended by Part 5 (sections 100–102) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(m) The Taxation Administration Act 1953 was amended by Part 6 (sections 92 and 93) only of the Taxation Laws Amendment Act (No. 2) 1991, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(n) Subsection 2(5) of the Taxation Laws Amendment (No. 3) Act 1991 provides as follows:
(5) Sections 47, 52, 53 and 59, subsection 90(2) and section 97 are taken to have commenced at 3 p.m., by standard time in the Australian Capital Territory, on 20 August 1991.
(o) The Taxation Administration Act 1953 was amended by Part 5 (sections 90–93) only of the Taxation Laws Amendment (Superannuation) Act 1992, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(p) The Taxation Administration Act 1953 was amended by section 125 only of the Corporate Law Reform Act 1992, subsection 2(3) of which provides as follows:
(3) Subject to subsection (4), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation.
(q) The Taxation Administration Act 1953 was amended by Part 6 (sections 121–126) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(r) The Taxation Administration Act 1953 was amended by Part 5 (sections 62 and 63) only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(s) The Taxation Administration Act 1953 was amended by Schedule 8 (Part 2) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(t) The Taxation Administration Act 1953 was amended by Schedule 4 (item 145) only of the Statute Law Revision Act 1996, subsection 2(1) provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(u) The Taxation Administration Act 1953 was amended by Schedule 16 (items 1–11) only of the Law and Justice Legislation Amendment Act 1997, subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 1, and 3 to 6, of Schedule 1, items 4, 5, and 9 to 16, of Schedule 14 and items 1 to 6, and 8 to 11, of Schedule 16 commence on a day or days to be fixed by Proclamation.
(v) The Taxation Administration Act 1953 was amended by Schedule 7 (items 17 and 18) only of the Taxation Laws Amendment Act (No. 4) 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(w) The Taxation Administration Act 1953 was amended by Schedule 1 (items 1–3) and Schedule 6 (item 19) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(x) The Taxation Administration Act 1953 was amended by Schedule 1 (items 346–352) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(y) The Taxation Administration Act 1953 was amended by Schedule 7 (items 227 and 228) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1), (2)(e) and (16) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) The following provisions commence on the transfer date:
(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(ya) The A New Tax System (Goods and Services Tax Administration) Act 1999 was amended by Schedule 1 (items 70 and 71) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(2) of which provides as follows:
(2) Items 70 and 71 of Schedule 1 to this Act commence, or are taken to have commenced, immediately before the commencement of Schedule 1 to the A New Tax System (Goods and Services Tax Administration) Act 1999.
Schedule 1 commenced on 1 July 2000.
(z) Section 2 of the A New Tax System (Indirect Tax Administration) Act 1999 provides as follows:
2 This Act commences immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(za) The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 5 (item 1) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(10) of which provides as follows:
(10) Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.
(zb) The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 4 (item 1) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(10) of which provides as follows:
(10) Item 1 of Schedule 4 to this Act commences, or is taken to have commenced, on 1 July 2000, immediately before the commencement of Schedule 1 to the A New Tax System (Indirect Tax Administration) Act 1999.
(zc) The Taxation Administration Act 1953 was amended by Schedule 10 (items 66, 67 and 67A) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsections 2(2) and (6A)–(6C) of which provide as follows:
(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.
(6A) Items 22 and 66 of Schedule 10 commence on the earlier of:
(a) the day on which the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 receives the Royal Assent; or
(b) 1 January 2000.
(6B) If the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 (the Superannuation Act) has not received the Royal Assent when item 22 commences, then:
(a) item 67 of Schedule 10 commences when item 22 commences; and
(b) when the Superannuation Act receives the Royal Assent then:
(i) item 67A of Schedule 10 is taken to have commenced when item 22 commenced; and
(ii) item 67 is taken never to have commenced.
(6C) Otherwise:
(a) item 67A commences when item 22 commences; and
(b) item 67 does not commence.
Item 67 is taken never to have commenced.
(zca) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (items 1, 2 and 5) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:
(4) Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.
Section 2 commenced on 8 July 1999.
(zd) The Taxation Administration Act 1953 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 4) 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(ze) The Taxation Administration Act 1953 was amended by Schedule 1 (items 75 and 76) and Schedule 3 (items 2, 3, 5 and 6) only of the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999, subsections 2(1), (2), (5) and (6) of which provide as follows:
(1) In this section, commencing time means the time when the Superannuation (Unclaimed Money and Lost Members) Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(5) Items 1, 2 and 3 of Schedule 3 are taken to have commenced at the same time as the Retirement Savings Accounts (Consequential Amendments) Act 1997.
(6) Items 4, 5 and 6 of Schedule 3 commence on the day on which this Act receives the Royal Assent.
(zf) The Taxation Administration Act 1953 was amended by Schedule 1 (items 911–915) only
of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(zg) The Taxation Administration Act 1953 was amended by Schedule 6 only of the Australian Security Intelligence Organisation Legislation Amendment Act 1999, subsection 2(1) of which provides as follows:
(1) This Act (other than Schedule 3) commences on the day on which it receives the Royal Assent.
(zh) The Taxation Administration Act 1953 was amended by Schedule 5 (items 2–10) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsections 2(10) and (11) of which provide as follows:
(10) Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
(11) Items 2 and 3 of Schedule 5 commence immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Indirect Tax Administration) Act 1999 and the A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(zi) The Taxation Administration Act 1953 was amended by Schedule 7 (item 38) and Schedule 8 (items 19–22) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(9) of which provides as follows:
(9) Schedules 7 and 8 (other than items 1 to 6 of Schedule 8) commence immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(zj) The Taxation Administration Act 1953 was amended by Schedule 1 (items 1, 2 and 85–88) and Schedule 2 (items 1–22 and 75–82) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zja) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (items 5, 19 and 20) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
(zjb) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 4 (items 2 and 3) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(zk) The Taxation Administration Act 1953 was amended by the A New Tax System (Tax Administration) Act 1999, subsections 2(1)–(6), 7(b), (c), (8), (9)(b) and (12) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(2) Item 21 of Schedule 12 commences immediately after the commencement of item 1 of Schedule 2.
(3) Item 3 of Schedule 2 commences immediately after the commencement of item 21 of Schedule 12.
(4) Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.
(5) Schedule 4 commences immediately after the commencement of Schedule 3.
(6) Item 4 of Schedule 2 commences immediately after the commencement of Schedule 4.
(7) The following provisions commence on the day on which this Act receives the Royal Assent:
(b) Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;
(c) items 1 to 22 and 24 of Schedule 6;
(8) Items 94 to 102 of Schedule 2 commence immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
(9) The following provisions commence on 1 July 2000:
(b) Schedule 11 (other than item 44).
(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1 commenced on 22 December 1999.
Item 21 of Schedule 12 commenced on 22 December 1999 immediately after item 1 of Schedule 2 commenced.
The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.
(zka) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3
(item 4) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(zkb) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 2 (item 1A) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 3(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1‑1 commenced on 1 July 2000.
(zkc) Subsection 2(1) (item 45) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
45. Schedule 12, item 41 | Immediately after the time specified in the A New Tax System (Tax Administration) Act 1999 for the commencement of item 22 of Schedule 6 to that Act | 22 December 1999 |
(zl) The Taxation Administration Act 1953 was amended by Schedule 24 only of the Federal Magistrates (Consequential Amendments) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the commencement of the Federal Magistrates Act 1999.
(zm) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999, subsection 2(3) of which provides as follows:
(3) The remaining provisions of this Act commence on the day after the day on which this Act receives the Royal Assent.
(zn) The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2 (item 12), Schedule 3 (items 55–61 and 63–68) and Schedule 4 (items 17–48) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1), (2) and (8) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
(2) Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.
(8) Item 68 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of Schedule 12 to the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
Schedule 12 commenced on 1 July 2000.
(zo) The Taxation Administration Act 1953 was amended by Schedule 8 (item 20) only of the Taxation Laws Amendment Act (No. 2) 2000, subsection 2(13) of which provides as follows:
(13) Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998. Items 18 and 20 are taken to have commenced on 1 July 1999.
(zp) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zq) The Taxation Administration Act 1953 was amended by Schedule 1 (items 26A, 26B and
27–57) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zr) The Taxation Administration Act 1953 was amended by Schedule 2 (items 114–117) and Schedule 7 only of the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1), (6) and (10) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(6) Items 114 and 116 of Schedule 2 commence, or are taken to have commenced, immediately after the commencement of items 36 and 37 in Schedule 4 to the A New Tax System (Tax Administration) Act (No. 1) 2000.
(10) Schedule 7 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.
Section 1 commenced on 22 December 1999.
(zra) Subsection 2(1) (item 49) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
49. Schedule 12, item 46 | Immediately after the commencement of subsection 2(6) of the New Business Tax System (Miscellaneous) Act (No. 2) 2000 | 30 June 2000 |
(zs) The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2
(items 68–120, 142A and 143) and Schedule 3 (items 1–16) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (4) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
(4) Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.
Section 1‑1 commenced on 1 July 2000.
Section 1 commenced on 22 December 1999.
(zt) The Taxation Administration Act 1953 was amended by Schedule 1 (items 10, 10A and 11), Schedule 4 (item 10), Schedule 6 (items 8–10), Schedule 7 (items 31–33), Schedule 9 (items 12–16) and Schedule 11 (item 17) only of the Indirect Tax Legislation Amendment Act 2000, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
(3) Items 10, 10A and 11 of Schedule 1, item 10 of Schedule 4, items 8, 9 and 10 of Schedule 6, item 33 of Schedule 7 and item 17 of Schedule 11 commence immediately after the commencement of items 7 to 23 of Schedule 8 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Part 1 of Schedule 1 and items 7 to 23 of Schedule 8 commenced on 1 July 2000.
(zu) The Taxation Administration Act 1953 was amended by Schedule 5 only of the Social Security and Veterans’ Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000, subsection 2(5) of which provides as follows:
(5) Part 1 of Schedule 2, and Schedules 4 and 5, commence, or are taken to have commenced, on 1 July 2000.
(zv) The Taxation Administration Act 1953 was amended by Schedule 5 (items 10–12) only of the Youth Allowance Consolidation Act 2000, subsections 2(3) and (17) of which provide as follows:
(3) Items 30 to 35, 45, 46, 47, 49, 50, 59 to 73 and 75 to 79 of Schedule 4 and Part 2 of Schedule 5 are taken to have commenced on 1 July 1998.
(17) Part 3 of Schedule 5 commences, or is taken to have commenced, on 1 July 1999, immediately after the commencement of item 351 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1999.
(zw) The Taxation Administration Act 1953 was amended by Schedule 5 (items 4–17) and Schedule 7 (items 19 and 20) only of the Taxation Laws Amendment Act (No. 8) 2000, subsections 2(1) and (8) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(8) Items 19 and 20 of Schedule 7 are taken to have commenced immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(zx) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Taxation Laws Amendment Act (No. 7) 2000, subsection 2(2) of which provides as follows:
(2) Schedule 2 is taken to have commenced immediately after the commencement of item 10 of Schedule 1 to the A New Tax System (Tax Administration) Act (No. 1) 2000.
Item 10 of Schedule 1 commenced on 22 December 1999.
(zy) The Taxation Administration Act 1953 was amended by Schedule 7 (items 28–37) only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the earlier of:
(a) 1 July 2001; and
(b) 28 days after the day on which this Act receives the Royal Assent.
(zz) The Taxation Administration Act 1953 was amended by Schedule 3 (items 509 and 510) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(zza) The Taxation Administration Act 1953 was amended by Schedule 2 (item 24) only of the Family and Community Services Legislation (Simplification and Other Measures) Act 2001, subsection 2(6) of which provides as follows:
(6) Item 24 of Schedule 2 is taken to have commenced on 1 July 1998, immediately after the commencement of item 10 of Schedule 5 to the Youth Allowance Consolidation Act 2000.
(zzaa) Subsection 2(1) (item 56) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
56. Schedule 12, item 56 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 2001 for the commencement of item 36 of Schedule 2 to that Act | 30 June 2001 |
(zzb) The Taxation Administration Act 1953 was amended by Schedule 5 (items 71–73) only of the Child Support Legislation Amendment Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzc) The Taxation Administration Act 1953 was amended by Schedule 3 only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.
(zzd) The Taxation Administration Act 1953 was amended by Schedule 6 (items 18 and 18A) only of the Taxation Laws Amendment Act (No. 6) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zze) Subsection 2(1) (items 13(b) and 14(a)) of the Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
13. Schedule 6, items 10 and 11 | The later of: (a) the day on which this Act receives the Royal Assent; and (b) 1 July 2002 | 1 July 2002 |
14. Schedule 6, items 12 to 14 | The later of: (a) the 28th day after the day on which this Act receives the Royal Assent; and (b) 1 July 2002 | 27 July 2002 |
(zzf) Subsection 2(1) (items 40 and 41) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
40. Schedule 12, item 36 | Immediately after item 63 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced | 15 December 2001 |
41. Schedule 12, item 37 | Immediately after item 64 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced | 15 December 2001 |
(zzg) Subsection 2(1) (item 9) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
| | |
(zzh) Subsection 2(1) (items 3, 4, 9, 13, 14 and 17–19) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
3. Schedule 4 | Immediately after the commencement of Schedule 21 to this Act | 24 October 2002 |
4. Schedules 5 to 8 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
9. Schedule 14, items 2 to 12 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
13. Schedules 20 to 23 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
14. Schedule 24 | Immediately after the commencement of Schedule 6 to this Act | 24 October 2002 |
17. Schedule 28, items 2 to 18 | Immediately after the commencement of Schedule 27 to this Act | 29 June 2002 |
18. Schedule 28, subitem 19(1) | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002 | 29 June 2002 |
19. Schedule 28, subitems 19(2) and (3) | Immediately after the commencement of Schedule 27 to this Act | 29 June 2002 |
(zzi) Subsection 2(1) (items 28, 29 and 31) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
28. Schedule 6, item 32 | Immediately after the commencement of item 10 of Schedule 6 to the Australian Security Intelligence Organisation Legislation Amendment Act 1999 | 10 December 1999 |
29. Schedule 6, item 33 | Immediately after the commencement of item 93 of Schedule 2 to the A New Tax System (Tax Administration) Act (No. 2) 2000 | 1 July 2000 |
31. Schedule 6, item 35 | Immediately after the commencement of item 34 of Schedule 6 to this Act | 14 October 2003 |
(zzj) Subsection 2(1) (item 16) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
16. Schedule 2, items 120 to 169 | The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1‑10 to 238‑15 of the Higher Education Support Act 2003. | 1 January 2004 |
(zzk) Subsection 2(1) (items 2 and 11) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1, items 1 to 84 | Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000. | 30 June 2000 |
11. Schedule 1, item 107 | Immediately after the commencement of item 22 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003. | 17 December 2003 |
(zzka) Subsection 2(1) (items 22 and 23) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
22. Schedule 7, item 210 | Immediately before the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. | 1 July 2005 |
23. Schedule 7, items 211 and 212 | Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. | 1 July 2005 |
(zzl) Subsection 2(1) (items 12 and 15) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
12. Schedule 11, Part 2 | Immediately after the commencement of item 21 of Schedule 12 to the A New Tax System (Tax Administration) Act 1999 | 22 December 1999 |
15. Schedule 11, Part 5 | Immediately after the commencement of item 61 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 2001 | 30 June 2001 |
(zzm) Subsection 2(1) (item 19) of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
19. Schedule 5, items 59 and 60 | The later of: (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. | 1 July 2006 (paragraph (a) applies) |
(zzn) Subsection 2(1) (item 21) of the Statute Law Revision Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
21. Schedule 1, item 25 | Immediately after the commencement of item 2 of Schedule 1 to the A New Tax System (Pay As You Go) Act 1999. | 22 December 1999 |
(zzo) Subsection 2(1) (items 2–4 and 7) of the Tax Laws Amendment (Simplified Superannuation) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedules 1 to 3 | The day on which this Act receives the Royal Assent. | 15 March 2007 |
3. Schedule 4, items 1 to 13 | The day on which this Act receives the Royal Assent. | 15 March 2007 |
4. Schedule 4, item 14 | The later of: (a) at the same time as the provision(s) covered by table item 3; and (b) immediately after the commencement of items 20 and 21 in Schedule 2 to the Tax Laws Amendment (2006 Measures No. 6) Act 2007. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 15 March 2007 (paragraph (a) applies) |
7. Schedule 5, item 35 | Immediately after the provisions covered by table item 2. | 15 March 2007 |
(zzp) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1 | Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. | 15 March 2007 |
(zzq) Subsection 2(1) (item 6) of the Tax Laws Amendment (2007 Measures No. 4) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
6. Schedule 5, Part 2 | Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Simplification) Act 2007. | 15 March 2007 |
(zzr) Subsection 2(1) (items 2 and 3) of the Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1 | Immediately after the provision(s) covered by table item 3. | 18 October 2008 |
3. Schedules 2 to 5 | The day after this Act receives the Royal Assent. | 18 October 2008 |
(zzra) Subsection 2(1) (item 8) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
8. Schedule 3, items 133 and 134 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
(zzs) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1, Part 1 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
4. Schedule 2 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
(zzt) Subsection 2(1) (items 5 and 6) of the Tax Laws Amendment (2009 Measures No. 5) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
5. Schedule 2, Part 1 | The day this Act receives the Royal Assent. | 4 December 2009 |
6. Schedule 2, Part 2 | Immediately after the commencement of the provision(s) covered by table item 5. | 4 December 2009 |
(zzu) Subsection 2(1) (item 4) of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
4. Schedule 1, item 8 | The later of: (a) the start of 1 July 2010; and (b) immediately after the commencement of item 1 of Schedule 1 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 17 December 2010 (paragraph (b) applies) |
(zzv) Subsection 2(1) (item 12) of the Paid Parental Leave (Consequential Amendments) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
12. Schedule 1, item 83 | The later of: (a) the time the Paid Parental Leave Act 2010 commences; and (b) immediately after the commencement of item 1 of Schedule 1 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. | 17 December 2010 (paragraph (b) applies) |
(zzw) Subsection 2(1) (items 2, 4 and 5) of the Human Services Legislation Amendment Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedules 1 to 3 | 1 July 2011. | 1 July 2011 |
4. Schedule 4, Part 2, Division 1 | 1 July 2011. However, if Schedule 1 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 commences before 1 July 2011, the provision(s) do not commence at all. | Does not commence |
5. Schedule 4, Part 2, Division 2 | The later of: (a) immediately after the commencement of the provision(s) covered by table item 2; and (b) the start of the day that Schedule 1 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 commences. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 July 2011 (paragraph (a) applies) |
(zzx) Subsection 2(1) (items 2 and 14) of the Clean Energy (Household Assistance Amendments) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1, Part 1 | 14 May 2012. However, if section 3 of the Clean Energy Act 2011 does not commence before 14 May 2012, the provision(s) do not commence at all. | 14 May 2012 |
14. Schedule 6 | Immediately after the commencement of the provision(s) covered by table item 2. | 14 May 2012 |
(zzy) Subsection 2(1) (item 11) of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
11. Schedule 6, Part 4 | Immediately after the commencement of item 1 of Schedule 1 to the A New Tax System (Pay As You Go) Act 1999. | 22 December 1999 |
(zzz) Subsection 2(1) (items 3 and 4) of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 2, Part 1 | Immediately after the commencement of Part 1 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012. | 1 July 2012 |
4. Schedule 2, Part 2 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. However, the provision(s) do not commence at all if the Indirect Tax Laws Amendment (Assessment) Act 2012 receives the Royal Assent before 1 July 2012. | Does not commence |
(zzza) Subsection 2(1) (items 4 and 5) of the Indirect Tax Laws Amendment (Assessment) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
4. Schedule 1, items 265 to 268 | Immediately after the commencement of section 2 of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012. | 29 March 2012 |
5. Schedule 1, items 269 and 270 | Immediately after the time specified in the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 for the commencement of Part 2 of Schedule 2 to that Act. However, the provision(s) do not commence at all if this Act receives the Royal Assent before 1 July 2012. | Do not commence |
(zzzb) Subsection 2(1) (items 7 and 8) of the Tax Laws Amendment (2012 Measures No. 1) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
7. Schedule 5, item 17 | Immediately after the commencement of Part 1 of Schedule 2 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012. | 1 July 2012 |
8. Schedule 5, item 18 | Immediately after the commencement of Part 2 of Schedule 2 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012. | Does not commence |
(zzzc) Subsection 2(1) (items 3, 5 and 6) of the Tax Laws Amendment (2012 Measures No. 2) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 1, Part 2 | The later of: (a) the day after this Act receives the Royal Assent; and (b) the day the Pay As You Go Withholding Non‑compliance Tax Act 2012 receives the Royal Assent. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 30 June 2012 (paragraph (a) applies) |
5. Schedule 1, Part 3, Division 2 | Immediately after the commencement of the provision(s) covered by table item 3. | 30 June 2012 |
6. Schedule 2 | Immediately after the commencement of Parts 1, 2 and 3 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
Table A
Application, saving or transitional provisions
Income Tax (Consequential Amendments) Act 1997 (No. 39, 1997)
Schedule 2
5 Application of section 14ZAAM
Section 14ZAAM applies to the re‑enactment or remaking of a tax law if, and only if, the re‑enacted or remade tax law commences at or after the commencement of that section. It applies to a public ruling even if the ruling was made before that commencement.
6 Application of section 14ZAXA
Section 14ZAXA applies to the re‑enactment or remaking of a tax law if, and only if, the re‑enacted or remade tax law commences at or after the commencement of that section. It applies to a private ruling even if the ruling was made before that commencement.
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 (No. 83, 1999)
Schedule 10
68 Application
(1) Subject to this item, the amendments made by this Schedule apply to assessments in relation to the 2000‑2001 year of income and later years of income.
(2) The amendment made by item 7 of this Schedule applies to information sought in relation to a registered carer after 8 December 1997.
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 (No. 128, 1999)
9 Items 2 and 3 of Schedule 3
A person is not guilty of an offence if the person would not have been guilty of the offence had the amendments made by items 2 and 3 of Schedule 3 commenced on the day on which this Act received the Royal Assent.
A New Tax System (Pay As You Go) Act 1999 (No. 178, 1999)
Schedule 1
3 Application of Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953
(1) Division 12 (except section 12‑190) in Schedule 1 to the Taxation Administration Act 1953 applies to a payment made on or after 1 July 2000.
(1A) Section 12‑190 in Schedule 1 to the Taxation Administration Act 1953 applies to a payment made on or after 1 July 2000, but only if some or all of the supply is made on or after that day. (When a supply is made is determined for the purposes of this subitem in the same way as for the purposes of the A New Tax System (Goods and Services Tax Transition) Act 1999.)
(2) Section 12‑215, 12‑250 or 12‑285 in Schedule 1 to the Taxation Administration Act 1953 applies to an amount received on or after 1 July 2000.
(3) Section 12‑260 in Schedule 1 to the Taxation Administration Act 1953 applies to interest (within the meaning of Division 11A of Part III of the Income Tax Assessment Act 1936) if the transaction in relation to which the interest is payable is entered into on or after 1 July 2000, unless paragraph 221YL(2E)(a) of the Income Tax Assessment Act 1936 has been complied with in relation to the interest before the transaction is entered into.
(3A) A certificate in force under subsection 221YHZB(4) of the Income Tax Assessment Act 1936 at the end of 30 June 2000 has effect after that day (with such modifications, if any, as the circumstances require) as if the Commissioner had given it under section 12‑335 in Schedule 1 to the Taxation Administration Act 1953.
(4) Division 14 in Schedule 1 to the Taxation Administration Act 1953 applies to a non‑cash benefit provided on or after 1 July 2000.
(5) Subdivision 16‑C in Schedule 1 to the Taxation Administration Act 1953 applies to the financial year starting on 1 July 2000 and to later financial years.
4 Application of Part 2‑10 in Schedule 1 to the Taxation Administration Act 1953
(1) Part 2‑10 in Schedule 1 to the Taxation Administration Act 1953 applies to the 2000‑2001 income year and later income years.
(2) However, the Commissioner may give an entity an instalment rate before the start of the 2000‑2001 income year. In that case, section 45‑50 in that Schedule applies as if the rate had been given on the first day of that income year.
Schedule 2
35 Application
(1) The amendments made by this Part, so far as they relate to the establishment, operation and effect of RBAs, apply to all tax debts owing on or after 1 July 2000, regardless of when the debts arose.
(2) The amendments made by this Part, so far as they relate to the treatment of payments and credits by the Commissioner, apply to the treatment of payments or credits by the Commissioner on or after 1 July 2000, regardless of when the payments were made or when the credits arose.
36 Transitional—existing RBAs
Although item 8 repeals and substitutes subsection 8AAZC(1) of the Taxation Administration Act 1953, an RBA system established under the old version of that subsection continues in existence after the commencement of that item as if it had been established under the new version of that subsection.
92 Application of amendments
The amendments made by this Part apply in relation to amounts that are due to be paid on or after 1 July 1999.
93 Transitional—pre‑1 July 1999 debts
(1) This item applies to an amount (including an amount of penalty or interest) that a person owes to the Commonwealth directly under a taxation law (including a law that has been repealed or amended) and that became payable at any time before 1 July 1999, if all or some of the amount (the unpaid debt) remains unpaid at the beginning of 1 July 1999.
(2) The person is liable, and is taken to have been liable, to pay general interest charge on the unpaid debt for each day in the period that:
(a) started at the beginning of the day by which the amount was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the unpaid debt;
(ii) general interest charge on any of the unpaid debt.
(3) The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.
(4) For the purposes of this item, the general interest charge rate for a day before 1 July 1999 is taken to have been 12.72% divided by the number of days in the calendar year that the day was in.
(5) If this item results in a person being liable, or being taken to have been liable, to pay both general interest charge and some other penalty or interest in respect of the same debt, the Commissioner must remit either that general interest charge or that other penalty or interest (the Commissioner chooses which).
A New Tax System (Tax Administration) Act 1999 (No. 179, 1999)
Schedule 1
7 Application of amendments
(1) The amendments made by Part 1 apply in relation to a payment made on or after 1 July 2000.
(2) A declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 can only be given on or after 1 July 2000.
(3) The amendments made by Part 2 apply to a declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.
8 Saving of declarations
A declaration that is effective under Subdivision 2 of Division 2 of Part 7 of the Income Tax Regulations 1936 immediately before 1 July 2000 continues to have effect as if it were a declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 given on 1 July 2000.
Schedule 2
2 Application of Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953
(1) Section 255‑5 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that becomes due and payable on or after 1 July 2000.
(2) Subdivision 255‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax‑related liability (whether arising before, on or after 1 July 2000).
(3) Subdivision 255‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:
(a) a proceeding commenced on or after 1 July 2000 under section 255‑5 in that Schedule; and
(b) a proceeding to recover an amount of a tax‑related liability if it commenced before 1 July 2000 and is continuing on or after that day, as if it were a proceeding commenced under that section; and
(c) a proceeding to recover an amount of a tax‑related liability that became due and payable before 1 July 2000 if the proceeding commences on or after that day, as if it were a proceeding commenced under that section.
(4) Subdivision 260‑A in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any debt (whether payable before, on or after 1 July 2000).
(4A) Despite subitems (2), (3) and (4), nothing can be done under Subdivision 255‑B, 255‑C or 260‑A in Schedule 1 to the Taxation Administration Act 1953 before 1 July 2000.
(5) Subdivision 260‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who becomes a liquidator on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(6) Subdivision 260‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a receiver, or receiver and manager, who takes possession of a company’s assets on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(7) Subdivision 260‑D in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an agent who is instructed, on or after 1 July 2000, to wind‑up the principal’s business in Australia (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(8) Subdivision 260‑E in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who dies on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(9) Section 265‑40 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that is paid on or after 1 July 2000 (whether the liability concerned arises before, on or after that day).
(10) Section 265‑45 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax‑related liability arising on or after 1 July 2000.
107 Application of amendment
The amendment made by item 93 applies to a deficit on an RBA at the end of 1 July 2000 or a later day.
130 Recovery of a tax‑related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.
Tax‑related liability that became due and payable before 1 July 2000 |
Item | Act | Provision |
| Fringe Benefits Tax Assessment Act 1986 | section 94 |
| Petroleum Resource Rent Tax Assessment Act 1987 | section 86 |
| Sales Tax Assessment Act 1992 | section 69 |
| Superannuation Contributions Tax (Assessment and Collection) Act 1997 | section 26 or 27 |
| Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 | section 22 or 23 |
| Superannuation Guarantee (Administration) Act 1992 | section 50 |
| Termination Payments Tax (Assessment and Collection) Act 1997 | section 17 or 18 |
| Taxation Administration Act 1953 | subsection 8AAV(1) or (2) |
| Tobacco Charges Assessment Act 1955 | section 21 |
| Wool Tax (Administration) Act 1964 | section 44 |
131 Time for payment etc. of a tax‑related liability
Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.
Time for payment etc. of a tax‑related liability |
Item | Act | Provision |
| Fringe Benefits Tax Assessment Act 1986 | section 91 or 92 |
| Petroleum Resource Rent Tax Assessment Act 1987 | section 83 or 84 |
| Sales Tax Assessment Act 1992 | section 65 or 66 |
| Superannuation Guarantee (Administration) Act 1992 | section 48 |
| Taxation Administration Act 1953 | section 45‑85 in Schedule 1 |
| Tobacco Charges Assessment Act 1955 | subsection 17(2) or (3) or section 23 |
| Wool Tax (Administration) Act 1964 | section 37 |
Schedule 3
2 Application of Division 360 in Schedule 1 to the Taxation Administration Act 1953
Division 360 in Schedule 1 to the Taxation Administration Act 1953 applies to the 2000‑2001 income year and later income years.
Schedule 4
2 Application
The amendments made by this Schedule apply to payments made, liable to be made, received or entitled to be received on or after 1 July 2000.
Schedule 5
73 Application of new annual reporting rules
Section 16‑153 in Schedule 1 to the Taxation Administration Act 1953 applies for the financial year commencing on 1 July 2000, and for all later financial years.
Schedule 6
24 Application
(5) The amendments made by items 15 and 16 apply in respect of applications made on or after 1 July 2000 for private rulings for the year of income commencing on that day or a later year of income.
(6) The amendments made by items 17 to 22 apply in respect of taxation objections made on or after 1 July 2000 in respect of assessments or private rulings for the year of income commencing on that day or a later year of income.
A New Tax System (Tax Administration) Act (No. 1) 2000 (No. 44, 2000)
Schedule 3
62 Saving
The amendments made by items 56 to 61 do not apply to anything done under:
(a) a provision specified in a paragraph that is repealed or amended by item 56, 57, 58 or 59; or
(b) that provision as it continues to have effect because of item 134 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999.
Taxation Laws Amendment Act (No. 6) 2000 (No. 76, 2000)
Schedule 1
8 Application of amendments
(4) The amendment made by item 7 applies to payments made on or after 1 July 2000.
New Business Tax System (Alienation of Personal Services Income ) Act 2000 (No. 86, 2000)
Schedule 1
58 Application
The amendments made by this Part of this Schedule apply to an amount received, or a non‑cash benefit provided, on or after 1 July 2000.
A New Tax System (Tax Administration) Act (No. 2) 2000 (No. 91, 2000)
Schedule 1
3 Transitional
(1) Section 284‑220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if a reference in paragraph (1)(c) or (d) of that section to an item specified in this table included a reference to the corresponding former provision of the Income Tax Assessment Act 1936.
1936 Act equivalent of certain items |
Item | Schedule 1 provision | Former 1936 Act provision |
1 | Item 1 in the table in subsection 284‑90(1) in Schedule 1 to the Taxation Administration Act 1953 | Section 226J |
2 | Item 2 in that table | Section 226H |
3 | Item 3 in that table | Section 226G |
4 | Item 4 in that table | Section 226K |
5 | Item 5 in that table | Section 226S |
6 | Item 6 in that table | Section 226P |
(2) Section 284‑220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if the reference in subsection 284‑220(2) to section 284‑160 in that Schedule included a reference to former section 224, 225, 226 or 226AA of the Income Tax Assessment Act 1936.
4 Application of amendments
(1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000.
(2) For fringe benefits tax, those amendments apply to fringe benefits tax, and to things done, for the year of tax starting on 1 April 2001 and later years.
(3) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to:
(a) for income tax—the 1999‑2000 income year or an earlier income year; or
(b) for fringe benefits tax—the year of tax starting on 1 April 2000 or an earlier year of tax; or
(c) for other taxes—the year starting on 1 July 1999 or an earlier year.
Schedule 2
144 Application of amendments
(1) Subject to this item, the amendments made by this Part apply to:
(a) for income tax—returns, statements, notices and other documents given for the 2000‑01 income year and later years; and
(b) for fringe benefits tax—returns, statements, notices and other documents for the year of tax starting on 1 April 2001 and later years; and
(c) for other taxes—returns, statements, notices and other documents for the period starting on 1 July 2000 and later periods.
(2) Section 388‑85 in Schedule 1 to the Taxation Administration Act 1953 applies to approved forms required to be given to the Commissioner on or after 1 July 2000.
Indirect Tax Legislation Amendment Act 2000 (No. 92, 2000)
Schedule 9
18 Application of amendments
(1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000.
(2) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on 1 July 1999 or an earlier year.
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)
Schedule 2
418 Transitional—pre‑commencement offences
(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:
(a) an offence committed before the commencement of this item; or
(b) proceedings for an offence alleged to have been committed before the commencement of this item; or
(c) any matter connected with, or arising out of, such proceedings;
as if the amendment or repeal had not been made.
(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.
419 Transitional—pre‑commencement notices
If:
(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and
(b) any or all of those other provisions are repealed by this Schedule; and
(c) the first‑mentioned provision is amended by this Schedule;
the amendment of the first‑mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.
Taxation Laws Amendment Act (No. 8) 2000 (No. 156, 2000)
Schedule 5
18 Application
(1A) The amendment made by item 4 of this Schedule applies, and is taken to have applied, to a requirement that would otherwise arise, or have arisen, under section 8AAZL of the Taxation Administration Act 1953 on or after 1 July 2000.
(2) The amendments made by items 12 to 17 of this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.
Taxation Laws Amendment Act (No. 7) 2000 (No. 173, 2000)
Schedule 2
5 Application of amendments
The amendments made by this Schedule apply to the 2000‑2001 income year and later income years.
Taxation Laws Amendment Act (No. 3) 2001 (No. 73, 2001)
Schedule 1
22 Application
The amendments made by this Part of this Schedule apply, and are taken to have applied, in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.
62 Application
(1) The amendments made by this Part of this Schedule (other than the amendments made by items 56 and 57) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
Schedule 2
40 Application
The amendments of Schedule 1 to the Taxation Administration Act 1953 made by this Part apply in respect of the 2001‑2002 income year and later income years.
Note: There are transitional rules that apply to some instalment quarters in the 2000‑2001 income year. See Part 2 of this Schedule.
48 Preliminary
(1) This Part sets out transitional rules for:
(a) new categories of payers of *PAYG instalment for some *instalment quarters in the 2000‑2001 income year; and
(b) some existing PAYG instalment payers for some instalment quarters in the 2000‑2001 income year; and
(c) a method of calculating instalment amounts for some instalment quarters in the 2000‑2001 and 2001‑2002 income years; and
(d) some PAYG instalment payers for some instalment quarters in the 2002 income year.
(2) In this Part, if there is an asterisk appearing at the start of a term (as in “*instalment quarters”), the term has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.
49 Transitional—new categories of payers who pay on basis of GDP‑adjusted notional tax for 2000‑2001 income year
(1) Despite any other provisions, an entity may choose to be a *quarterly payer who pays on the basis of GDP‑adjusted notional tax for the purposes of Division 45 in Schedule 1 to the Taxation Administration Act 1953 if:
(a) the entity satisfies the conditions in subitem (2) at the end of an *instalment quarter for which the entity is liable to pay an instalment under that Division; and
(b) that quarter (transitional quarter):
(i) is in the 2000‑2001 income year; and
(ii) ends on or after 31 March 2001 but not after 31 December 2001.
Note: The entity must make the choice in accordance with subitem (3).
(2) The entity satisfies the conditions in this subitem at a particular time if, at that time:
(a) the entity is an individual or a *multi‑rate trustee that is not an *annual payer or a *quarterly payer who pays on the basis of GDP‑adjusted notional tax (within the meaning of section 45‑125 in Schedule 1 to the Taxation Administration Act 1953 apart from the effect of this item); or
(b) the entity:
(i) is a *full self‑assessment taxpayer whose base assessment instalment income (within the meaning of section 45‑320 in that Schedule) for the *base year is $1 million or less; and
(ii) is not an annual payer; or
(c) the entity:
(i) is a full self‑assessment taxpayer whose base assessment instalment income (within the meaning of section 45‑320 in that Schedule) for the base year is more than $1 million; and
(ii) is not an annual payer but it satisfies the conditions set out in subsection 45‑140(1) in that Schedule for an annual payer.
(3) The entity must make the choice by notifying the Commissioner in the *approved form on or before the day on which the instalment for that transitional quarter is due (disregarding subsection 45‑112(3) in Schedule 1 to the Taxation Administration Act 1953).
(4) If the entity makes the choice in accordance with this item:
(a) the entity becomes a *quarterly payer who pays on the basis of GDP‑adjusted notional tax for all purposes of Division 45 in Schedule 1 to the Taxation Administration Act 1953 just before the end of that transitional quarter; and
(b) the entity remains such a payer for each of the rest of the transitional quarters unless the Commissioner withdraws the entity’s instalment rate under section 45‑90 in that Schedule during that quarter; and
(c) for the purposes of this item, subsections 45‑125(1) to (3) and section 45‑130 in that Schedule do not apply to the entity.
50 Transitional—some existing PAYG payers for 2000‑2001 income year
(1) This item applies to an entity that:
(a) is a *quarterly payer who pays on the basis of GDP‑adjusted notional tax (within the meaning of section 45‑125 of Schedule 1 to the Taxation Administration Act 1953) at the end of a transitional quarter (within the meaning of item 49 of this Schedule); and
(b) is not an entity that has chosen to become such a payer under item 49 of this Schedule.
(2) Section 45‑130 in Schedule 1 to the Taxation Administration Act 1953 does not apply to that entity for that transitional quarter and all later transitional quarters.
51 Transitional—calculation of instalment amount
(1) Despite any other provisions, the Commissioner must work out in accordance with the following formula the amount of an instalment for a relevant quarter that the Commissioner notifies to a transitional payer under paragraph 45‑112(1)(a) in Schedule 1 to the Taxation Administration Act 1953:
(2) In this item:
GDP adjustment has the same meaning as in section 45‑405 in Schedule 1 to the Taxation Administration Act 1953.
notional tax has the meaning given by sections 45‑325 and 45‑475 in Schedule 1 to the Taxation Administration Act 1953.
relevant quarter means an *instalment quarter that:
(a) is in the 2000‑2001 or 2001‑2002 income year; and
(b) ends on or after 31 March 2001 but not on or after 31 December 2001.
transitional payer means an entity that becomes a *quarterly payer who pays on the basis of GDP‑adjusted notional tax (within the meaning of Division 45 in Schedule 1 to the Taxation Administration Act 1953) at the end of a relevant quarter only because of:
(a) the operation of item 49 of this Schedule; or
(b) the amendments of that Division by this Schedule.
(3) An amount worked out under this item has effect as if it were worked out under Subdivision 45‑L in Schedule 1 to the Taxation Administration Act 1953.
(4) Nothing in this item prevents the application to a transitional payer of paragraph 45‑112(1)(b) in Schedule 1 to the Taxation Administration Act 1953 in respect of the instalment for a relevant quarter.
(5) However, paragraph 45‑112(1)(c) and section 45‑420 in that Schedule do not apply to a transitional payer in respect of the instalment for a relevant quarter.
52 Transitional—instalment quarters before 1st July 2001 in 2001‑2002 income year
(1) This item applies to an entity if:
(a) but for this item, the entity would have become a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax just before the end of an *instalment quarter under section 45‑134 in Schedule 1 to the Taxation Administration Act 1953; and
(b) that instalment quarter (the first quarter) is:
(i) in the 2001‑2002 income year; and
(ii) begins before 1st July 2001.
(2) Despite any other provisions:
(a) an entity to which this item applies does not so become a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax; and
(b) for the purposes of Division 45 in Schedule 1 to the Taxation Administration Act 1953, the entity instead becomes a *quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax (four instalments payer) just before the end of the first quarter; and
(c) the entity stops being a four instalments payer at the start of the first instalment quarter that begins on or after 1 July 2001 (the later quarter) if:
(i) as a result of paragraph (b), the entity would otherwise be a four instalment payer at the end of the later quarter; and
(ii) the entity would satisfy subsection 45‑134(1) in Schedule 1 to that Act at the end of the later quarter if the reference to the *starting instalment quarter in that subsection were a reference to the later quarter; and
(d) the entity becomes a *quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax at the end of the later quarter if subparagraph (c)(ii) of this item applies (whether or not subparagraph (c)(i) also applies).
53 Regulations
The Governor‑General may make regulations prescribing matters necessary or convenient to be prescribed for carrying out or giving effect to this Part, being matters that are:
(a) of a transitional nature; and
(b) not inconsistent with this Part.
95 Application
(1) The amendments made by this Part of this Schedule apply in respect of the 2001‑2002 year of income and later years of income.
Schedule 3
29 Application
The amendments of the Taxation Administration Act 1953 made by items 20 to 28 of this Schedule apply, and are taken to have applied, in respect of amounts that are required to be paid to the Commissioner on or after 1 April 2001.
32 Application
The amendments of the Taxation Administration Act 1953 made by items 30 and 31 of this Schedule apply, and are taken to have applied, in respect of returns, notices, statements, applications or other documents that are required to be given to the Commissioner under a taxation law on or after 1 April 2001.
33 Transitional rules for PAYG instalments
(1) This item applies to an instalment quarter (the transitional quarter) in the 2000‑2001 income year that ends on or after 1 March 2001.
(2) Subitem (3) applies to an entity whose income year ends on 30 June and subitem (4) applies to an entity whose income year ends on a day other than 30 June.
(3) Despite any other provisions, if:
(a) but for this item, subsection 45‑60(1) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of Part 1 of Schedule 2 to this Act would have applied to an entity in relation to a transitional quarter that ends on 31 March 2001 or 30 June 2001; and
(b) the entity is a deferred BAS payer on the 21st day of the month after the end of that quarter;
that instalment is instead due on or before the 28th day of the month after the end of that quarter.
(4) Despite any other provisions, if:
(a) but for this item, subsection 45‑60(3) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of Part 1 of Schedule 2 to this Act would have applied to an entity in relation to a transitional quarter; and
(b) the entity is a deferred BAS payer on the 21st day of the month after the end of that quarter;
that instalment is instead due on or before:
(c) the 28th day of the month after the end of that quarter unless all or a part of a December falls within the last month of that quarter; or
(d) if all or a part of a December falls within the last month of that quarter—the next 28 February.
(5) In this item:
deferred BAS payer has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.
instalment quarter has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.
Schedule 4
10 Application
The amendments made by this Schedule apply to each day of each quarter mentioned in subsection 8AAD(2) of the Taxation Administration Act 1953 (as amended) where the quarter begins on or after the day on which this Act receives the Royal Assent.
Schedule 5
3 Application of amendments
The amendments made by items 1 and 2 apply in relation to assessments for the 2000‑2001 income year and later income years.
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 (No. 146, 2001)
4 Application of amendments
(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.
Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001
(No. 159, 2001)
Schedule 1
97 Application of amendments
The amendments made by this Schedule do not apply to an appointment if the term of the appointment began before the commencement of this item.
Taxation Laws Amendment Act (No. 5) 2001 (No. 168, 2001)
Schedule 1
25 Application
The amendments of the Taxation Administration Act 1953 made by this Schedule apply to payments made on or after 1 July 2002.
Taxation Laws Amendment Act (No. 6) 2001 (No. 169, 2001)
Schedule 6
19 Application
(3) Item 18 applies, and is taken to have applied, to an amount received, or a non‑cash benefit provided, on or after 1 July 2000.
(4) Item 18A applies to an amount received, or a non‑cash benefit provided, on or after 1 July 2002.
Taxation Laws Amendment (Superannuation) Act (No. 1) 2002
(No. 15, 2002)
Schedule 1
21 Application
The amendments made by this Schedule apply to payments made on or after 1 July 2002.
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002
(No. 51, 2002)
Schedule 6
11 Application of amendment made by item 10
The amendment made by item 10 applies in relation to payments made on or after the commencement of that item.
14 Application of amendments made by items 12 and 13
The amendments made by items 12 and 13 apply in relation to payments made on or after the commencement of those items.
Australian Crime Commission Establishment Act 2002 (No. 125, 2002)
Schedule 2
226 Transitional regulations
(1) The Governor‑General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) arising out of the amendments made by this Schedule.
(2) Despite subsection 48(2) of the Acts Interpretation Act 1901, regulations made under this item within 1 year after commencement of this item may commence on a day earlier than the day on which they are made, but not earlier than the commencement of this item.
New Business Tax System (Consolidation and Other Measures) Act 2003 (No. 16, 2003)
Schedule 24
19 Application of amendments
(1) The amendment made by item 1 applies only in relation to an income year that begins on or after 1 July 2003.
(2) The amendments made by items 2 to 18 apply on and after 1 July 2002.
Schedule 28
19 Application
(3) The amendments made by items 3 to 12 and item 16 of this Schedule apply to income years ending after 30 June 2002.
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
(No. 54, 2003)
Schedule 5
36 Application of running balance account amendments
(1) The amendment made by item 10 applies to credits arising on or after 1 July 2003.
(2) The amendment made by item 11 applies to debts becoming due on or after 1 July 2003.
37 Transitional
(1) Despite the amendments made by this Schedule, the Taxation Administration Act 1953 continues to apply, as if it had not been amended by this Schedule, in relation to any act or omission:
(a) that took place before 1 July 2003 under or for the purposes of the Diesel and Alternative Fuels Grants Scheme Act 1999; or
(b) that takes place on or after that day under or for the purposes of that Act in its continued operation in accordance with item 2 of Schedule 2 to this Act.
Note: The above subitem will, for example, have the effect that:
(a) an order may be made under section 8W in the Taxation Administration Act 1953 in relation to an offence committed in relation to the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal; and
(b) a document may be certified under section 15A in the Taxation Administration Act 1953 as a true copy of a document obtained under the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal.
(2) Despite the repeal of subsection 17B(8) of the Taxation Administration Act 1953 by this Schedule, section 17B of that Act continues to apply in relation to conduct that constituted or would constitute a contravention of the Diesel and Alternative Fuels Grants Scheme Act 1999, in its continued operation in accordance with item 2 of Schedule 2 to this Act, as if that Act were a taxation law.
Taxation Laws Amendment Act (No. 4) 2003 (No. 66, 2003)
Schedule 3
140 Application
(1) Subject to this item, the amendments made by this Schedule apply to assessments for the 2003‑04 income year and later income years.
Schedule 5
30 Application of amendments
The amendments of the Taxation Administration Act 1953 made by this Schedule apply to payments made, and non‑cash benefits provided, on or after 1 July 2003.
Schedule 6
3 Application
The amendments made by this Schedule apply to payments made after the commencement of this Schedule.
Taxation Laws Amendment Act (No. 6) 2003 (No. 67, 2003)
Schedule 9
18 Transitional provision
(2) If the application has not been finally determined before the commencement of this Schedule, Division 340 in Schedule 1 to the Taxation Administration Act 1953 applies as if the application had been made under section 340‑5 in Schedule 1 to that Act.
19 Application provision
A person may be released, under Division 340 in Schedule 1 to the Taxation Administration Act 1953, from a liability that the person has incurred even if the liability was incurred before the commencement of this Schedule.
Taxation Laws Amendment Act (No. 8) 2003 (No. 107, 2003)
Schedule 2
40 Application
The amendments made by this Schedule apply on and after 1 July 2002.
Schedule 7
20 Application
The amendment made by item 19 applies in relation to the calculation of an entity’s adjusted tax:
(a) for a base year that is the first income year (within the meaning of section 205‑75 of the Income Tax (Transitional Provisions) Act 1997) or a later income year; and
(b) only for the purposes of a PAYG instalment period that includes, or starts after, the day on which this Act receives the Royal Assent.
22 Application
The amendment made by item 21 applies in relation to the calculation of an entity’s benchmark instalment rate, or benchmark tax, for an income year that is the first income year (within the meaning of section 205‑75 of the Income Tax (Transitional Provisions) Act 1997) or a later income year.
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003 (No. 111, 2003)
Schedule 1
25 Application of amendments
The amendments made by Part 1 of this Schedule apply in relation to contributions made to complying superannuation funds and RSAs on or after 1 July 2003.
Family and Community Services and Veterans’ Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003
(No. 122, 2003)
Schedule 2
26 Application
The amendments of the Taxation Administration Act 1953 made by this Schedule apply to information obtained before, on or after the commencement of this Schedule by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (No. 133, 2003)
Schedule 4
79 Transitional—sections 12‑15 and 425‑30 in Schedule 1 to the Taxation Administration Act 1953
Despite the repeals of sections 12‑15 and 425‑30 in Schedule 1 to the Taxation Administration Act 1953 by this Schedule, those sections continue to apply, in relation to an amount:
(a) that is in a foreign currency; and
(b) to which section 960‑50 of the Income Tax Assessment Act 1997 does not apply;
as if those repeals had not happened.
Taxation Laws Amendment Act (No. 5) 2003 (No. 142, 2003)
Schedule 8
24 Application of amendments
(4) The amendments made by items 22 and 23 apply to a base year that is an income year including 1 July 2002 or is a later income year.
Tax Laws Amendment (2004 Measures No. 2) Act 2004 (No. 83, 2004)
Schedule 1
126 Application
(1) The amendment made by item 84 applies to a base year that is an income year including 1 July 2000 or is a later income year.
(6) The amendment made by item 107 applies to a base year that is an income year including 1 July 2002 or is a later income year.
(11) The amendment made by item 125 applies in relation to a valuation time that occurs after the day on which this Act receives the Royal Assent.
Tax Laws Amendment (2004 Measures No. 1) Act 2004 (No. 95, 2004)
Schedule 10
44 Transitional—GST and FBT endorsements
(2) The entity is taken to have made an application to the Commissioner under section 426‑15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:
(a) endorsement as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999;
(b) endorsement as a trustee of a charitable fund under subsection 176‑5(1) of the A New Tax System (Goods and Services Tax) Act 1999.
(3) The entity is taken to have made an application to the Commissioner under section 426‑15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:
(a) endorsement as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986;
(b) endorsement for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986;
(c) endorsement as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986;
(d) endorsement under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a charitable institution covered by paragraph 65J(1)(baa) of that Act.
45 Transitional—acts or things done before commencement under repealed endorsement provisions
(1) In this item:
repealed provision means any of these provisions (as in force immediately before the commencement of this item):
(a) sections 30‑130 to 30‑175 of the Income Tax Assessment Act 1997;
(b) sections 50‑115 to 50‑160 of that Act.
(2) This item applies to an act or thing if:
(a) the act or thing was done before the commencement of this item; and
(b) the act or thing was done under, or for the purposes of, a repealed provision.
(3) The act or thing has effect, after the commencement of this item, as if it had been done under, or for the purposes of, the corresponding provision of the Taxation Administration Act 1953 (as in force on and after the commencement of this item).
Tax Laws Amendment (Small Business Measures) Act 2004
(No. 134, 2004)
Schedule 1
16 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them—1 October 2004; or
(b) for other entities—1 November 2004.
Schedule 2
23 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them—1 October 2004; or
(b) for other entities—1 November 2004.
Schedule 3
10 Application
The amendments made by this Schedule apply in relation to net amounts for tax periods starting on or after 1 July 2005.
Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)
4 Saving of matters in Part 2 of Schedule 1
(1) If:
(a) a decision or action is taken or another thing is made, given or done; and
(b) the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act;
then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended.
(2) In this section:
Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1.
Schedule 1
496 Saving provision—Finance Minister’s determinations
If a determination under subsection 20(1) of the Financial Management and Accountability Act 1997 is in force immediately before the commencement of this item, the determination continues in force as if it were made under subsection 20(1) of that Act as amended by this Act.
Tax Laws Amendment (2004 Measures No. 6) Act 2005 (No. 23, 2005)
Schedule 2
14 Application
(2) The amendments made by items 7 and 13 of this Schedule apply to payments of copyright income or non‑copyright income made by a copyright collecting society in an income year after the income year in which this item commences.
Schedule 3
111 Application of amendments
(3) The amendments made by Part 2 of this Schedule, other than items 26 and 110, apply in relation to events that occur on or after 1 July 2002.
Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005)
Schedule 1
13 Application
The amendment made by item 12 applies in relation to the calculation of an entity’s adjusted tax:
(a) for a base year that is the first income year starting on or after 1 July 2005 or is a later income year; and
(b) only for the purposes of a PAYG instalment period that includes, or starts after, the day on which this Act receives the Royal Assent.
Tax Laws Amendment (2005 Measures No. 3) Act 2005 (No. 63, 2005)
Schedule 3
3 Application
The amendments made by this Schedule apply to communications or disclosures of information after the day on which this item commences (regardless of whether the information was acquired before or after that commencement).
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005
(No. 75, 2005)
Schedule 1
31 Application
The amendments made by this Schedule apply to amendments of assessments for the 2004‑05 income year and later income years.
Schedule 2
16 Application
(1) The amendments made by items 1 and 2 and 5 to 11 apply in relation to:
(a) for income tax—the 2004‑2005 income year or a later income year; or
(b) for fringe benefits tax—the year of tax starting on 1 April 2004 or a later year of tax; or
(c) for other taxes—the year starting on 1 July 2004 or a later year.
(2) The amendments made by items 12 to 15 apply in relation to notices given, and decisions made, after the commencement of those items in relation to:
(a) for income tax—the 2004‑2005 income year or a later income year; or
(b) for fringe benefits tax—the year of tax starting on 1 April 2004 or a later year of tax; or
(c) for other taxes—the year starting on 1 July 2004 or a later year.
Tax Laws Amendment (2005 Measures No. 1) Act 2005 (No. 77, 2005)
Schedule 4
7 Application of item 6
The amendment made by item 6 applies in relation to the calculation of an entity’s adjusted tax:
(a) for a base year that is the first income year starting on or after 1 July 2004 or a later income year; and
(b) only for the purposes of a PAYG instalment period that includes, or starts after, the day on which this Act receives the Royal Assent.
9 Application of item 8
The amendment made by item 8 applies in relation to the calculation of an entity’s adjusted assessed tax for a variation year that is the first income year starting on or after 1 July 2004 or a later income year.
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (No. 78, 2005)
Schedule 4
5 Saving
Despite:
(a) the repeal of paragraph 45‑125(2)(c) in Schedule 1 to the Taxation Administration Act 1953; and
(b) the repeal and substitution of section 45‑150 in that Schedule;
by this Schedule, that paragraph and section, as in force immediately before the repeal, continue to apply in relation to income years starting before the day on which this Act receives the Royal Assent.
Schedule 6
28 Application
(1) The amendments made by this Schedule (other than items 3 to 7, 9 and 10) apply, and are taken to have applied, in relation to supplies made on or after the day the Bill for this Act was introduced into the Parliament.
Tax Laws Amendment (2005 Measures No. 4) Act 2005 (No. 160, 2005)
Schedule 1
14 Application of certain amendments
(2) The amendment made by item 12 of this Schedule applies in relation to the calculation of an entity’s adjusted tax for base years that are income years starting on or after 1 July 2005.
(3) The amendment made by item 13 of this Schedule applies in relation to the calculation of an entity’s adjusted assessed tax for variation years that are income years starting on or after 1 July 2005.
Schedule 4
27 Transitional provision
If:
(a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 62(2A) of the Taxation Administration Act 1953 as in force immediately before the repeal of that subsection; and
(b) that review has not been completed before the day of that repeal;
that review may continue to be dealt with, on and after that day, as if it had been sought under subsection 62(2A) of the Taxation Administration Act 1953 as amended by item 26 of this Schedule.
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
(No. 161, 2005)
Schedule 1
32 Application
The amendments made by items 28 to 31 apply in relation to taxation decisions made in:
(a) for income tax—the 2004‑05 income year or a later income year; or
(b) for fringe benefits tax—the year of tax starting on 1 April 2004 or a later year of tax.
35 Application
The amendments made by items 33 and 34 apply in relation to payment summaries, and copies of payment summaries, given to entities in the financial year beginning on 1 July 2004 and later financial years.
37 Application
The amendment made by item 36 applies to declarations made on or after 1 April 2004.
59 Application
The amendments made by this Division apply in relation to the 2004‑05 year of income and later years of income.
Schedule 2
28 Definition of commencement day
In this Part:
commencement day means the later of:
(a) the day on which this Act receives the Royal Assent; and
(b) 1 January 2006.
29 Status of existing rulings
(1) A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act.
(2) A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act.
(3) An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act.
(4) A ruling to which this item applies is taken to have been made on the day on which it was originally made.
30 Inconsistent rulings
(1) The rules in the table in subsection 357‑75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.
(2) Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.
Note: See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.
31 Pending applications
(1) An application for a private ruling or an oral ruling under the Taxation Administration Act 1953 made before the commencement day and not decided before that day has effect on and after that day as if it were an application for a private ruling under Division 359, or for an oral ruling under Division 360, in Schedule 1 to that Act as amended by this Act.
(2) The application is taken to have been made on the day on which it was originally made.
32 Application
The amendments made by this Schedule apply to things done on or after the later of:
(a) the day on which this Act receives the Royal Assent; and
(b) 1 January 2006.
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (No. 32, 2006)
Schedule 3
17 Application
The amendments made by this Schedule apply in relation to conduct engaged in on or after the day on which this Act receives the Royal Assent.
Student Assistance Legislation Amendment Act 2006 (No. 47, 2006)
Schedule 1
25 Preservation of existing repayment rules
If, at any time before the commencement of the amendments of the Social Security Act 1991 made by items 6 to 24 of this Schedule:
(a) a person had an accumulated FS debt; and
(b) the person was, by virtue of the application of the provisions of that Act as in force at that time, under an obligation to make a payment in reduction of that debt in respect of an income year before the income year 2006‑07;
the provisions of that Act as so in force continue to apply in respect of the payments required to be made in reduction of that debt in respect of that income year as if those items had never been enacted.
Schedule 2
27 Preservation of existing repayment rules
If, at any time before the commencement of the amendments of the Student Assistance Act 1973 made by items 12 to 26 of this Schedule:
(a) a person had an accumulated FS debt; and
(b) the person was, by virtue of the application of the provisions of that Act as in force at that time, under an obligation to make a payment in reduction of that debt in respect of an income year before the income year 2006‑07;
the provisions of that Act as so in force continue to apply in respect of the payments required to be made in reduction of that debt in respect of that income year as if those items had never been enacted.
Tax Laws Amendment (2006 Measures No. 2) Act 2006 (No. 58, 2006)
Schedule 7
133 Application
The amendment made by item 132 applies to assessments of the amounts of administrative penalties made by the Commissioner after the day on which this Act receives the Royal Assent.
138 Application
The amendments made by items 135 to 137 apply to administrative penalties imposed after the day on which this Act receives the Royal Assent.
139 Transitional
(1) If, under section 16‑45 in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item, the Commissioner has refused to any extent to remit to an entity an amount of penalty, the entity may, in the manner set out in Part IVC of that Act, object against the decision.
(2) The objection must be made before the end of 60 days after the day on which this Act receives the Royal Assent (the assent day).
(3) An objection that was purported to have been made against such a refusal before the assent day has effect as if it had been made under this item on the assent day.
165 Application
The amendment made by item 164 applies to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.
Fuel Tax (Consequential and Transitional Provisions) Act 2006
(No. 73, 2006)
Schedule 5
53 Transitional—rulings about Part VI of the Taxation Administration Act 1953
If:
(a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and
(b) the provision is re‑enacted or remade by this Schedule (with or without modifications);
the ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.
Note: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.
54 Transitional—section 40 of the Taxation Administration Act 1953
(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.
(2) On the commencement of this item, that section ceases to apply to the liability.
(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:
(a) the liability remains unpaid at that time; and
(b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.
55 Transitional—section 62 of the Taxation Administration Act 1953
If:
(a) an application has been made for the review of a decision that was:
(i) a reviewable GST decision; or
(ii) a reviewable wine tax decision; or
(iii) a reviewable indirect tax decision; or
(iv) a reviewable GST transitional decision;
(within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and
(b) the review has not been completed before the commencement of this item;
the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.
56 Transitional—section 70 of the Taxation Administration Act 1953
If, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:
(a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and
(b) section 382‑5 in Schedule 1 to that Act does not apply to the record.
57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953
(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:
(a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or
(b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.
(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.
58 Transitional—instruments
(1) The following table has effect:
Instruments in force immediately before commencement |
Item | If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force... | the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act... |
1 | an instrument approving a form for the purposes of subsection 23(1) | subsection 105‑10(1) in Schedule 1. |
2 | an instrument allowing a further period for the purposes of paragraph 23(2)(b) | paragraph 105‑10(2)(b) in Schedule 1. |
3 | a notice for the purposes of paragraph 35(a) | paragraph 105‑50(a) in Schedule 1. |
4 | a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f) | paragraph 105‑55(1)(b) in Schedule 1. |
5 | a determination covering an acquisition for the purposes of paragraph 62B(1)(a) | paragraph 105‑120(1)(b) in Schedule 1. |
6 | a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a) | paragraph 105‑120(1)(c) in Schedule 1. |
7 | a determination covering a use for the purposes of paragraph 62B(1)(b) | paragraph 105‑120(1)(d) in Schedule 1. |
8 | a determination of a class of persons for the purposes of subsection 62B(1) | paragraph 105‑120(1)(a) in Schedule 1. |
9 | an instrument approving a form for the purposes of subsection 62B(3) | paragraph 105‑120(1)(e) in Schedule 1. |
10 | a determination for the purposes of subsection 62B(4) | subsection 105‑120(2) in Schedule 1. |
11 | regulations specifying a kind of entity for the purposes of subsection 62C(1) | paragraph 105‑125(1)(a) in Schedule 1. |
12 | regulations specifying a kind of acquisition for the purposes of subsection 62C(1) | paragraph 105‑125(1)(b) in Schedule 1. |
13 | a determination of a class of persons for the purposes of subsection 62C(1) | subsection 105‑125(1) in Schedule 1. |
14 | an instrument approving a form for the purposes of subsection 62C(3) | paragraph 105‑125(1)(c) in Schedule 1. |
15 | regulations for the purposes of subsection 62C(4) | subsection 105‑125(2) in Schedule 1. |
16 | a direction for the purposes of subsection 65(1) | subsection 353‑10(1) in Schedule 1. |
17 | an authorisation for the purposes of paragraph 65(1)(b) | paragraph 353‑10(1)(b) in Schedule 1. |
18 | an authorisation for the purposes of section 66 | section 353‑15 in Schedule 1. |
19 | an authorisation for the purposes of paragraph 68(3)(d) or (e) | subparagraph 355‑5(5)(a)(iii) in Schedule 1. |
20 | regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6) | item 7 in the table in subsection 355‑5(5) in Schedule 1. |
21 | a notice for the purposes of paragraph 70(3)(a) | paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1. |
22 | an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1 | paragraph 353‑10(1)(b) in Schedule 1. |
23 | regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1 | subsection 353‑10(3) in Schedule 1. |
(2) The following table has effect:
Actions before commencement |
Item | If, before the commencement of this subitem, the following action... | was done for the purposes of the following provision of the Taxation Administration Act 1953... | the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act... |
1 | making an assessment | Division 2 of Part VI | Subdivision 105‑A in Schedule 1. |
2 | requesting an assessment | subsection 23(1) | subsection 105‑10(1) in Schedule 1. |
3 | notifying | paragraph 36(1)(e) | paragraph 105‑55(1)(a) in Schedule 1. |
60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953
If:
(a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and
(b) the review has not been completed before the commencement of this item;
the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.
Petroleum Resource Rent Tax Assessment Amendment Act 2006
(No. 78, 2006)
Schedule 1
12 Application
The amendments made by Part 1 of this Schedule apply only in relation to instalment transfers under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.
Schedule 4
38 Application
The amendments made by Part 1 of this Schedule apply only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.
Tax Laws Amendment (2006 Measures No. 3) Act 2006 (No. 80, 2006)
Schedule 4
14 Application of amendments
The amendments made by Division 1 apply in relation to transfers made into a company’s share capital account after the day on which the Bill for this Act was introduced into the Parliament.
Schedule 7
6 Application
(1) The amendments made by this Schedule apply in relation to financial years starting on or after 1 July 2005.
(2) Despite subsection 12(2) of the Legislative Instruments Act 2003, the first regulations made for the purposes of sections 78 and 78A of the Superannuation Guarantee (Administration) Act 1992 may be expressed to take effect from 1 July 2005.
International Tax Agreements Amendment Act (No. 1) 2006
(No. 100, 2006)
Schedule 1
11 Application
The amendments made by this Schedule apply to claims for assistance in collection of foreign tax debts made after the day on which this Act receives the Royal Assent.
Schedule 2
7 Application
The amendments made by this Schedule apply to requests for the exchange of information made after the day on which this Act receives the Royal Assent.
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)
Schedule 6
1 Application of Schedule 1 and 2 amendments
Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:
(a) so far as they affect assessments—to assessments for the 2006‑07 income year and all later income years; and
(b) otherwise—to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.
3 Application of TFN withholding tax amendments
(1) The amendment made by item 949 of Schedule 2 applies to payments made on or after the day on which this Act receives the Royal Assent.
(2) The repeal of Subdivision C of Division 3B of Part VI of the Income Tax Assessment Act 1936 by item 163 of Schedule 1 to this Act, and the insertion of section 14‑55 in Schedule 1 to the Taxation Administration Act 1953 by item 955 of Schedule 2 to this Act, apply to the 2006‑07 income year and later income years.
(3) The insertion of sections 14‑50, 14‑60, 14‑65, 14‑75 and 14‑85 in Schedule 1 to the Taxation Administration Act 1953 by item 955 of Schedule 2 to this Act applies to tax payable in accordance with former section 221YHZR of the Income Tax Assessment Act 1936 as if:
(a) the tax were TFN withholding tax (payable under section 14‑55 in that Schedule); and
(b) section 14‑55 in that Schedule applied to the income year in respect of which the tax is payable.
4 Application of Schedule 3 and 4 amendments
The repeals and amendments made by Schedules 3 and 4 apply:
(a) so far as they affect assessments—to assessments for the 2007‑08 income year and all later income years; and
(b) otherwise—to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.
5 Application of Schedule 5 amendments
The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998‑99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998‑99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998‑99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd’s liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd’s right, under former section 160ART of that Act, to object against the Commissioner’s amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997‑98 income year, Duffy Property Ltd withheld amounts from its employees’ wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company’s records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
14 Resolutions to which section 221B of the Income Tax Assessment Act 1936 applies
If a resolution to which section 221B of the Income Tax Assessment Act 1936 applied was in force just before the repeal of that section by Schedule 1 to this Act, section 446‑5 in Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 970 of Schedule 2 to this Act) applies to the resolution after the repeal.
15 Extended operation of subsection 265‑45(2) in Schedule 1 to the Taxation Administration Act 1953
In addition to the operation that it has apart from this item, subsection 265‑45(2) in Schedule 1 to the Taxation Administration Act 1953 also applies to an amount of a liability (within the meaning of that subsection) that a person pays after the repeal of section 259 of the Income Tax Assessment Act 1936 by item 166 of Schedule 1 to this Act, if the liability arose before 1 July 2000.
Tax Laws Amendment (2006 Measures No. 6) Act 2007 (No. 4, 2007)
Schedule 2
19 Transitional
An appointment made by the Prime Minister under section 6B of the Taxation Administration Act 1953 before the commencement of this item and in force at that commencement continues to have effect after that commencement according to its terms as if it had been made by the Minister just after that commencement.
Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007)
Schedule 1
24 Application
(1) The amendments made by this Part of this Schedule apply to the 2007‑2008 income year and later years.
(2) Despite subitem (1), the following apply on and after 1 July 2007:
(a) the amendments made by items 19 and 20 of this Schedule;
(b) section 288‑105 of the Taxation Administration Act 1953 inserted by item 23 of this Schedule.
(3) Despite subitem (1), sections 288‑90, 288‑95 and 288‑100 of the Taxation Administration Act 1953 inserted by item 23 of this Schedule apply to the 2007‑2008 financial year and later years.
Schedule 4
16 Application
The amendments made by this Schedule apply in relation to things that are done and events that occur on or after 1 July 2007.
Note: For transitional rules about provisions related to the application of Division 292 of the Income Tax Assessment Act 1997 in the period from 10 May 2006 to 30 June 2007, see section 292‑80 of the Income Tax (Transitional Provisions) Act 1997.
Schedule 5
32 Transitional—meaning of taxation law
In determining the meaning of taxation law in the Taxation Administration Act 1953 before the commencement of this item, the amendments made by this Schedule are to be disregarded.
36 Application
(1) The amendments made by this Schedule apply to the 2007‑2008 income year and later years.
(2) Despite subitem (1), items 1, 2, 3, 4, 5, 34 and 35 of this Schedule apply on and after 1 July 2007.
Superannuation Legislation Amendment (Simplification) Act 2007
(No. 15, 2007)
Schedule 1
406 Application
(1) The amendments made by this Schedule apply to the 2007‑2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007‑2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Schedule 3
66 Application
(1) The amendments made to the following Acts by this Schedule apply to the 2007‑2008 income year and later years:
(a) the Child Support (Registration and Collection) Act 1988; and
(b) the Income Tax Assessment Act 1997; and
(c) the Income Tax (Transitional Provisions) Act 1997; and
(d) the Taxation Administration Act 1953.
(2) Despite subitem (1), those amendments apply to the 2007‑2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Tax Laws Amendment (2007 Measures No. 1) Act 2007 (No. 56, 2007)
Schedule 1
5 Application
The amendments made by this Schedule apply to disclosures of information made on or after the day on which this Act receives the Royal Assent (whenever the information was obtained).
Schedule 3
39 Application
(1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.
(2) In this item:
acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (No. 79, 2007)
Schedule 8
26 Application
(1) The amendments made by this Schedule apply to amounts paid by a participant under a forestry managed investment scheme on or after 1 July 2007.
(2) Despite subitem (1), the amendments do not apply if any other amounts were paid by the participant or any other participant under the scheme before 1 July 2007.
Schedule 10
32 Application
The amendments made by this Schedule apply to the first income year starting on or after the first 1 July after the day on which this Act receives the Royal Assent and later income years.
Tax Laws Amendment (Small Business) Act 2007 (No. 80, 2007)
Schedule 2
67 Application
(3) The amendments made by items 63, 64 and 66 of Part 2 of this Schedule apply in relation to the year starting on 1 July 2007 and later years.
Schedule 6
9 Application
(1) The amendments made by items 2 and 3 of this Schedule apply in relation to the 2007‑08 income year and later income years.
(2) The amendments made by items 1, 4, 5, 6, 7 and 8 of this Schedule apply in relation to the 2009‑10 income year and later income years.
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)
Schedule 1
222 Application
Subject to items 223 and 224, the amendments made by this Schedule apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after the day on which this Act receives the Royal Assent.
225 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
226 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example: For the 2006‑07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid.
In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006‑07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006‑07 tax loss as to reduce the amount of Australian tax payable on its 2006‑07 assessable foreign income to the revised foreign tax paid, by the end of 2009.
Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006‑07 has been lodged, and to amend Smart Investor’s assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.
Schedule 4
51 Application
The amendments made by this Schedule apply to the first income year starting on or after the day on which this Act receives the Royal Assent and later income years.
52 Transitional
(1) This item applies in relation to income years starting on or after 1 July 2006 and before the first income year to which the amendments made by this Schedule apply in accordance with item 51.
(2) The trustee of a closely held trust is not liable to pay tax under section 102UK or 102UM of the Income Tax Assessment Act 1936 in respect of a share of the net income of the trust to the extent to which:
(a) the trustee of the closely held trust is assessed and liable to pay tax under subsection 98(4) of that Act in respect of the share; or
(b) the share is reasonably attributable to a part of the net income of another trust estate in respect of which the trustee of the other trust estate is assessed and liable to pay tax under that subsection; or
(c) the share is represented by or reasonably attributable to an amount from which an entity was required to withhold an amount under Subdivision 12‑H in Schedule 1 to the Taxation Administration Act 1953; or
(d) the share is represented by or reasonably attributable to an amount which was liable to tax under section 255 of the Income Tax Assessment Act 1936.
Schedule 5
48 Application
(1) The amendments made by this Schedule apply to the 2007‑2008 income year and later years.
(4) Despite subitem (1), the amendment made by item 29 of this Schedule applies in relation to an entity’s 2007‑2008 base year and later base years.
(5) Despite subitem (1), the amendment made by item 30 of this Schedule applies in relation to an entity’s 2007‑2008 variation year and later variation years.
Tax Laws Amendment (2007 Measures No. 5) Act 2007 (No. 164, 2007)
Schedule 1
71 Application
(12) The amendment made by item 69 of this Schedule applies in relation to an income year that begins on or after 1 July 2008.
Tax Laws Amendment (Election Commitments No. 1) Act 2008
(No. 32, 2008)
Schedule 1
58 Application
The amendments made by this Schedule apply to fund payments made in relation to the first income year starting on or after the first 1 July after the day on which this Act receives the Royal Assent and later income years.
Tax Laws Amendment (2008 Measures No. 3) Act 2008 (No. 91, 2008)
Schedule 2
16 Application
(1) The amendments made to section 105‑50 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to an amount that:
(a) is:
(i) an unpaid net amount, net fuel amount or amount of indirect tax of a kind referred to in subsection 105‑50(1) of Schedule 1 to that Act as amended by this Schedule; or
(ii) an amount of excess of a kind referred to in subsection 105‑50(2) of Schedule 1 to that Act as amended by this Schedule; or
(iii) an amount of any relevant general interest charge under that Act that relates to an amount referred to in subparagraph (i) or (ii); and
(b) became payable by you before the commencement of this Schedule;
unless, before that commencement, the Commissioner notified you in writing that the amount was payable.
(2) The amendments made to section 105‑55 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to a refund, other payment or credit:
(a) that is of a kind referred to in subsection 105‑55(1) or (3) of Schedule 1 to that Act as amended by this Schedule; and
(b) to which you became entitled before the commencement of this Schedule;
unless, before that commencement, you notified the Commissioner in writing, or the Commissioner notified you in writing, that you were entitled to the refund, other payment or credit.
(3) To avoid doubt, this item does not prevent amendments made by this Schedule from applying to amounts that become payable, or entitlements that arise, on or after the commencement of this Schedule.
18 Application
The amendment made by item 17 of this Schedule applies to amounts overpaid or not refunded:
(a) to which section 105‑65 of the Taxation Administration Act 1953 (as amended by this Part) applies; and
(b) that are in respect of tax periods starting on or after 1 July 2008.
First Home Saver Accounts (Further Provisions) Amendment Act 2008
(No. 92, 2008)
Schedule 1
26 Application
The amendments made by this Schedule apply from 1 October 2008.
Tax Laws Amendment (Education Refund) Act 2008 (No. 141, 2008)
Schedule 1
10 Application
The amendments made by this Schedule apply to the 2008‑2009 income year and later years.
Tax Laws Amendment (Luxury Car Tax—Minor Amendments) Act 2008
(No. 150, 2008)
Schedule 1
7 Application
The amendment made by item 6 applies to taxable supplies of luxury cars and taxable importations of luxury cars on or after 1 July 2008.
Migration Legislation Amendment (Worker Protection) Act 2008
(No. 159, 2008)
Schedule 2
2 Application of amendment of the Taxation Administration Act 1953
(1) The amendment made by Part 1 of this Schedule applies to information acquired by the Commissioner under a taxation law before, on or after the day on which this Schedule commences.
(2) To avoid doubt, information acquired by the Commissioner under a taxation law may relate to a person who, immediately before this Schedule commences:
(a) is a standard business sponsor; or
(b) is an approved sponsor, other than an approved professional development sponsor; or
(c) both:
(i) was a standard business sponsor and an approved sponsor; and
(ii) remained bound by an undertaking made under section 140H of the Migration Act 1958 that was enforceable under section 140Q of that Act.
(3) In this item:
approved professional development sponsor has the same meaning as in regulation 1.03 of the Migration Regulations 1994 as in force immediately before this Schedule commences.
approved sponsor has the same meaning as in the Migration Act 1958.
Migration Act 1958 means the Migration Act 1958 as in force immediately before this Schedule commences.
standard business sponsor has the same meaning as in regulation 1.20B of the Migration Regulations 1994 as in force immediately before this Schedule commences.
taxation law has the meaning given by the Income Tax Assessment Act 1997.
Tax Laws Amendment (2008 Measures No. 6) Act 2009 (No. 14, 2009)
Schedule 2
9 Application
The amendments made by this Schedule apply to foreign revenue claims, the particulars of which are in the Register at the commencement of this Schedule or are entered in the Register after that commencement.
Schedule 4
39 Application
The amendment made by item 38 applies to fund payments made in relation to the first income year starting on or after 1 July 2008 and later income years.
44 Application
The amendments made by items 40 to 43 apply to assessments for the 2007‑08 income year and later income years.
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
(No. 15, 2009)
Schedule 1
102 Definitions
In this Part:
financial arrangement amendments means the amendments made by Parts 1 and 2 of this Schedule.
first applicable income year means the first income year for which the financial arrangement amendments apply to you under item 103.
lodgment date means the due date for you to lodge an income tax return.
103 Application of financial arrangement amendments (income years)
(1) Subject to subitem (2), the financial arrangement amendments apply to you for income years commencing on or after 1 July 2010.
(2) The financial arrangement amendments apply to you for income years commencing on or after 1 July 2009 if you elect to have this subitem apply to you.
Note: For a consolidated group, it is the head entity that would make the election.
(3) An election under subitem (2) must be made on or before the first lodgment date that occurs on or after the start of your first income year commencing on or after 1 July 2009.
104 Application of financial arrangement amendments (financial arrangements)
Future financial arrangements
(1) The financial arrangement amendments apply to financial arrangements that you start to have in the first applicable income year or a later income year.
Existing financial arrangements
(2) The financial arrangement amendments apply to all financial arrangements that:
(a) you started to have before the start of the first applicable income year; and
(b) you have at the start of that income year;
only if you elect to have this subitem apply to you.
(3) The financial arrangement amendments do not apply under subitem (2) to a financial arrangement that arose from a disposal of property (including a disposal of a capital asset, a revenue asset, a depreciating asset or trading stock).
(4) The financial arrangement amendments do not apply under subitem (2) to a financial arrangement if:
(a) the election is made by the head company of a consolidated group or MEC group; and
(b) the election specifies that the election is not to apply to financial arrangements in relation to life insurance business carried on by a member of the consolidated group or MEC group; and
(c) the arrangement is one that relates to the life insurance business carried on by a member of the consolidated group or MEC group.
(5) An election under subitem (2) must:
(a) be made on or before the first lodgment date that occurs on or after the start of the first applicable income year; and
(b) be notified to the Commissioner on or before the lodgment date referred to in paragraph (a).
Note: The Commissioner may, in limited circumstances, extend the time on or before which the election must be notified to the Commissioner. See item 104A.
(6) If you make an election under subitem (2), treat subsection 230‑455(7) of the Income Tax Assessment Act 1997 as allowing you to make an election under that subsection that applies to:
(a) in any case—all of the financial arrangements that you start to have in the income year in which the election is made or a later income year; or
(b) if you make the election at the same time as you make the election under subitem (2)—all of your financial arrangements to which the financial arrangements amendments apply.
(7) If you make an election under subitem (2), treat section 230‑150 of the Income Tax Assessment Act 1997 as allowing you to make an election under that section that, despite paragraphs 230‑160(1)(b) and 230‑165(1)(b), applies to a financial arrangement that:
(a) you started to have before the start of the first applicable income year; and
(b) you have at the start of that income year.
(7A) An election that you make under section 230‑150 of the Income Tax Assessment Act 1997 extends to a financial arrangement referred to in subitem (2) only if:
(a) that election is made on or before the first lodgment date that occurs after the start of the first applicable income year; and
(b) for financial arrangements to which section 230‑160 of that Act applies:
(i) at the time you make the election, you made determinations that satisfy the requirements of subsections 230‑160(3) and (4) (other than paragraphs 230‑160(3)(b) and (4)(b)); and
(ii) at, or soon after, the time you make the election, you have in place records in relation to the arrangement that satisfy the requirements of paragraphs 230‑160(3)(b) and (4)(b); and
(c) for financial arrangements to which section 230‑165 of that Act applies:
(i) at the time you make the election, you made determinations that satisfy the requirements of subsections 230‑165(3) and (4) (other than paragraphs 230‑165(3)(b) and (4)(b)); and
(ii) at, or soon after, the time you make the election, you have in place records in relation to the arrangement that satisfy the requirements of paragraphs 230‑165(3)(b) and (4)(b).
(8) An election that you make under Subdivision 230‑C, 230‑D or 230‑F of the Income Tax Assessment Act 1997 extends to financial arrangements referred to in subitem (2) only if that election is made on or before the first lodgment date that occurs after the start of the first applicable income year.
(9) An election that you make under Subdivision 230‑E of the Income Tax Assessment Act 1997 extends to a financial arrangement referred to in subitem (2) only if:
(a) that election is made on or before the first lodgment date that occurs after the start of the first applicable income year; and
(b) the requirements of section 230‑335 were satisfied in relation to the arrangement at the time the arrangement was created, acquired or applied; and
(c) at, or soon after, the time you make the election, you have in place records in relation to the arrangement that satisfy the requirements of section 230‑355 and section 230‑360 (other than subparagraph 230‑360(2)(c)(ii)); and
(d) the requirements of section 230‑365 have been satisfied at all times since the arrangement was created, acquired or applied for the purpose of hedging a risk in relation to a hedged item.
(10) To avoid doubt, subsection 230‑310(4) does not apply to a financial arrangement that you started to have before the start of the first applicable income year and that you have at the start of that income year.
(11) To avoid doubt, the election referred to in subitem (8) or (9) applies to the financial arrangements referred to in subitem (2) even though you started to have the arrangements before the election is made.
(12) If you make an election under subitem (2), balancing adjustments must be made under subitem (13).
(13) Use the following method statement to make the balancing adjustments under this subitem:
Balancing adjustment method statement
Step 1. Work out the total of all the amounts that relate to the financial arrangements and that would have been included in your assessable income if Division 230 of the Income Tax Assessment Act 1997 had applied to gains and losses from the arrangements from the time when you started to have them: the result is the notional assessable amount.
Step 2. Work out the total of all the amounts that relate to the financial arrangements and that would have been allowable to you as deductions if that Division had applied to gains and losses from the arrangements from the time when you started to have them: the result is the notional deductible amount.
Step 3. Work out the total of all the amounts that relate to the financial arrangements and have been included in your assessable income from the time when you started to have them: the result is the actual assessed amount.
Step 4. Work out the total of all the amounts that relate to the financial arrangements and that have been allowable as deductions for you from the time when you started to have them: the result is the actual deducted amount.
Step 5. Add the notional assessable amount to the actual deducted amount: the result is the step 5 amount.
Step 6. Add the actual assessed amount to the notional deductible amount: the result is the step 6 amount.
Step 7. Compare the step 5 amount with the step 6 amount. If the step 5 amount exceeds the step 6 amount, the excess is included in your assessable income as a balancing adjustment. If the step 6 amount exceeds the step 5 amount, the excess is allowable as a deduction as a balancing adjustment. If the step 5 amount and the step 6 amount are equal there is no balancing adjustment.
(14) If:
(a) an amount is recorded in a deferred tax asset account in accordance with:
(i) accounting standard AASB 112 (or another accounting standard prescribed by the regulations for the purposes of this paragraph); or
(ii) if that standard does not apply to the preparation of your financial reports—a comparable accounting standard that applies to the preparation of your financial reports under a foreign law;
immediately before the start of the first applicable income year; and
(b) the whole or a part of that amount (the attributable assessable amount) is attributable to a financial arrangement referred to in subitem (2); and
(c) the method of relying on financial reports provided for in Subdivision 230‑F applies to take account of a gain or loss you make from the financial arrangement;
the following provisions have effect:
(d) the financial arrangement is to be disregarded for the purposes of steps 1 to 4 of the method statement in subitem (13); and
(e) the attributable assessable amount is to be reduced to the extent to which it represents unused tax credits and then grossed up under subitem (16); and
(f) the step 6 amount is to be increased by the amount obtained under paragraph (e).
(15) If:
(a) an amount is recorded in a deferred tax liability account in accordance with:
(i) accounting standard AASB 112 (or another accounting standard prescribed by the regulations for the purposes of this paragraph); or
(ii) if that standard does not apply to the preparation of your financial reports—a comparable accounting standard that applies to the preparation of your financial reports under a foreign law;
immediately before the start of the first applicable income year; and
(b) the whole or a part of that amount (the attributable deductible amount) is attributable to a financial arrangement referred to in subitem (2); and
(c) the method of relying on financial reports provided for in Subdivision 230‑F applies to take account of a gain or loss you make from the financial arrangement;
the following provisions have effect:
(d) the financial arrangement is to be disregarded for the purposes of steps 1 to 4 of the method statement in subitem (13);
(e) the attributable deductible amount is to be reduced to the extent to which it represents unused tax credits and then grossed up under subitem (16);
(f) the step 5 amount is to be increased by the amount obtained under paragraph (e).
(16) An amount is to be grossed up for the purposes of subitems (14) and (15) by multiplying the amount by:
(17) A balancing adjustment under subitem (13) is to be spread evenly over the first applicable income year and the next 3 income years.
(18) In applying steps 1 and 2 in the method statement in subitem (13) to financial arrangements, assume that any election that extends to the arrangements under subitem (6) had applied to those financial arrangements from the time when you started to have them.
(19) In applying section 121EH of the Income Tax Assessment Act 1936, disregard any balancing adjustment under subitem (13).
104A Application of financial arrangement amendments (financial arrangements)—late notices
(1) A reference in paragraph 104(5)(b) to the lodgment date is to be treated, in relation to an election under subitem 104(2), as being a reference to a later date specified in a notice the Commissioner gives to you under this item, if the Commissioner gives you such a notice in relation to the election.
(2) The Commissioner may give you a notice in relation to the election if:
(a) the Commissioner is satisfied that the election was not notified to the Commissioner on or before the lodgment date because of:
(i) an honest mistake of yours; or
(ii) an inadvertence of yours; or
(b) the Commissioner is satisfied that:
(i) the election was not notified to the Commissioner on or before the lodgment date because of circumstances outside of your control; and
(ii) you took all reasonable steps to notify the Commissioner of the election on or before the lodgment date, or there were no such steps you could have taken.
(3) The later date specified in the notice must be a date that occurred no later than 3 months after the lodgment date mentioned in paragraph 104(5)(b) (disregarding this item).
104B Asset or liability of entity joining pre‑TOFA consolidated group etc.
(1) This item applies in relation to an asset or liability if:
(a) an entity (the joining entity) becomes a subsidiary member of a consolidated group or MEC group at a time (the joining time); and
(b) the asset or liability becomes that of the head company of the group because subsection 701‑1(1) of the Income Tax Assessment Act 1997 (the single entity rule) applies when the joining entity becomes a subsidiary member of the group; and
(c) the asset or liability is, or is part of, a financial arrangement at the start of the head company’s first applicable income year; and
(d) the head company’s first applicable income year starts after the joining time; and
(e) the head company has the asset or liability (whether or not because of subsection 701‑1(1) of the Income Tax Assessment Act 1997 (the single entity rule)) throughout the period:
(i) starting at the joining time; and
(ii) ending at the start of the head company’s first applicable income year; and
(f) the head company elects to have subitem 104(2) apply to itself; and
(g) the joining entity is not a chosen transitional entity (within the meaning of Division 701 of the Income Tax (Transitional Provisions) Act 1997).
Note: Item 104C prevents the application of this item in relation to certain assets and liabilities.
(2) For the purposes of subitem 104(13) and Division 230 of the Income Tax Assessment Act 1997:
(a) in the case of an asset—assume that subsection 701‑55(5A) of that Act applies in relation to the asset at the joining time; and
(b) in the case of a liability—assume that section 715‑375 of that Act applies as if the liability is, or is part of, a Division 230 financial arrangement at the joining time.
(3) Subitems 104(14) and (15) do not apply in relation to the asset or liability.
(4) In the case of an asset, subitems (5), (6) and (7) apply if, on the assumption that subsection 701‑55(5A) of the Income Tax Assessment Act 1997 applies in relation to the asset at the joining time, paragraph 701‑55(5A)(b) of that Act would apply in relation to the asset.
(5) Work out if the Division 230 starting value for the asset at the joining time exceeds or falls short of its tax cost setting amount.
(6) If there is an excess, an amount equal to 25% of that excess is included in the head company’s assessable income for:
(a) the head company’s first applicable income year; and
(b) each of the 3 subsequent income years.
(7) If there is a shortfall, the head company is entitled to a deduction equal to 25% of that shortfall for:
(a) the head company’s first applicable income year; and
(b) each of the 3 subsequent income years.
(8) In the case of a liability, subitem (9) applies if Subdivision 705‑B of the Income Tax Assessment Act 1997 (group formation) has effect in relation to the joining entity becoming a subsidiary member of the group.
(9) Treat the amount of the payment mentioned in subsection 715‑375(2) of that Act as being the amount of consideration that the joining entity would need to provide, if it were to cease holding the liability just before the joining time, without an amount being assessable income of, or deductible to, the joining entity.
104C Exception to item 104B
(1) Subitem (2) applies if:
(a) assuming that item 51 of Schedule 3 to the Tax Laws Amendment (2012 Measures No. 2) Act 2012 commenced at the same time as this item, that item would apply in relation to a ruling or advice; and
(b) to the extent that the ruling or advice has effect in relation to the application of subsection 701‑55(5C) or (6) of the original 2010 law (within the meaning of that Schedule) in respect of the joining entity mentioned in item 50 of that Schedule, that ruling or advice is in relation to an asset of an entity for an income year; and
(c) the asset is, or is part of, a financial arrangement at the start of the income year; and
(d) the requirements in subitem 104B(1) are satisfied in relation to the asset; and
(e) the entity is the head company mentioned in subitem 104B(1); and
(f) the income year is the head company’s first applicable income year mentioned in subitem 104B(1).
(2) Item 104B does not apply in relation to the asset.
(3) Subitem (4) applies if:
(a) subitem (2) applies; and
(b) a liability is, or is part of, a financial arrangement at the start of the income year mentioned in subitem (1); and
(c) the financial arrangement is of the same kind as the financial arrangement mentioned in paragraph (1)(c); and
(d) the requirements in subitem 104B(1) are satisfied in relation to the liability; and
(e) the head company mentioned in subitem 104B(1) is the same entity as the head company mentioned in paragraph (1)(e) of this item.
(4) Item 104B does not apply in relation to the liability.
105 Application of financial arrangement amendments (arrangements that are not financial arrangements)
(1) Subject to this item, items 104 and 104A apply to arrangements that are not financial arrangements in the same way that those items apply to financial arrangements.
(2) However, the method statement in subitem 104(13) applies to arrangements that are not financial arrangements in accordance with subitem (1) of this item as if:
(a) the reference in step 1 of that method statement to “Division 230 of the Income Tax Assessment Act 1997” were a reference to “Subdivision 775‑F of the Income Tax Assessment Act 1997”; and
(b) the reference in step 2 of that method statement to “Division” were a reference to “Subdivision”.
Tax Laws Amendment (2009 Measures No. 1) Act 2009 (No. 27, 2009)
Schedule 1
5 Application
The amendments made by Part 1 of this Schedule apply in relation to instalment quarters in:
(a) the 2007‑08 income year; and
(b) later income years.
Schedule 3
102 Application
(1) The amendments made by this Schedule apply in relation to income years starting on or after 1 July 2009.
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (No. 42, 2009)
Schedule 1
35 Application of Division 21 in Schedule 1 to the Taxation Administration Act 1953
(1) Division 21 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to things done before, on or after the commencement of the Division to meet entitlements arising after 17 October 2008 under the following provisions:
(a) Division 2AA of Part II of the Banking Act 1959;
(b) Part VC of the Insurance Act 1973.
Note: Division 2AA of Part II of the Banking Act 1959 and Part VC of the Insurance Act 1973 commenced on 18 October 2008.
(2) However, this item does not:
(a) require APRA to do anything APRA would have been required by Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 to do before the commencement of this item had Division 21 in that Schedule commenced on 18 October 2008; or
(b) make APRA liable to a criminal or administrative penalty for an omission occurring before the commencement of this item.
Tax Laws Amendment (2009 Measures No. 3) Act 2009 (No. 47, 2009)
Schedule 1
6 Application of Part 1 amendments
The amendments made by Part 1 of this Schedule apply for the purposes of working out the amount of an instalment that becomes due on or after the commencement of this item.
Schedule 2
15 Application
The amendments of the Taxation Administration Act 1953 made by this Schedule apply in relation to instalments for income years starting after 30 June 2009.
Tax Laws Amendment (2009 Measures No. 4) Act 2009 (No. 88, 2009)
Schedule 2
25 Definitions
In this Part:
commencement time means the time at which this item commences.
constitutional corporation has the meaning given by the Income Tax Assessment Act 1997.
deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.
prescribed private fund has the meaning given by the Income Tax Assessment Act 1997 (as in force just before the commencement time).
private ancillary fund has the meaning given by section 426‑105 in Schedule 1 to the Taxation Administration Act 1953.
private ancillary fund guidelines has the meaning given by section 426‑110 in Schedule 1 to the Taxation Administration Act 1953.
26 Transitional—prescribed private fund declarations
(1) The Minister may, by legislative instrument, declare a trust to be a prescribed private fund.
(2) Despite subsection 12(2) of the Legislative Instruments Act 2003, the declaration has effect during the period:
(a) starting at the time specified in the declaration, which must be before the commencement time; and
(b) ending just before the commencement time.
27 Application of Division
This Division applies to a trust if, just before the commencement time, the trust was a prescribed private fund (whether or not because of a declaration made under item 26).
28 Transitional—trustees need not be constitutional corporations
Paragraph 426‑105(1)(a) (trustees of private ancillary funds must be constitutional corporations) and sections 426‑125 to 426‑165 (Suspension and removal of trustees) in Schedule 1 to the Taxation Administration Act 1953 do not apply to the trust during the period:
(a) starting at the commencement time; and
(b) ending at the earlier of the following:
(i) the time (at or after the commencement time) the trust first satisfies the requirements of that paragraph (disregarding this item);
(ii) the first time any of the trustees of the trust revoke the agreement mentioned in item 29 in accordance with subsection 426‑105(2) in that Schedule.
29 Transitional—agreement to comply with private ancillary fund guidelines
(1) For the purposes of Subdivision 426‑D in Schedule 1 to the Taxation Administration Act 1953, each of the trustees of the trust is taken to have agreed, at the commencement time and in accordance with paragraph 426‑105(1)(b) in that Schedule, to comply with the rules in the private ancillary fund guidelines, as in force from time to time.
(2) To avoid doubt, subitem (1) does not prevent a trustee from revoking that agreement at a later time as mentioned in paragraph 426‑105(1)(c) in that Schedule.
30 Transitional—endorsement as a deductible gift recipient
(1) The trust is taken to have been endorsed as a deductible gift recipient under section 30‑120 of the Income Tax Assessment Act 1997 at the commencement time.
(2) To avoid doubt, subitem (1) does not prevent the Commissioner from revoking that endorsement at a later time under section 426‑55 in Schedule 1 to the Taxation Administration Act 1953.
31 Transitional—transfer of property
For the purposes of item 2 of the column headed “Recipient” of the table in subsection 30‑15(2) of the Income Tax Assessment Act 1997, disregard a transfer of all of the property of the trust to another private ancillary fund if:
(a) the other fund is a deductible gift recipient; and
(b) every trustee of the other fund is a constitutional corporation; and
(c) the transfer happens during the period mentioned in item 28.
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (No. 114, 2009)
Schedule 1
26 Application provision
(1) The amendment made by item 23 applies in relation to statements given on or after the commencement of the item.
(2) The amendment made by item 24 applies in relation to a return, notice, statement or other document required to be given on or after the commencement of the item.
Tax Laws Amendment (2009 Measures No. 5) Act 2009 (No. 118, 2009)
Schedule 1
51 Cancellations of registration under section 147‑10
(2) If:
(a) before the commencement of this item, an objection had been made under section 110‑50 in Schedule 1 to the Taxation Administration Act 1953 against a decision under section 147‑10 of the A New Tax System (Goods and Services Tax) Act 1999; and
(b) as at that commencement, the objection had not been finally determined;
Part IVC of the Taxation Administration Act 1953 continues to apply after that commencement in relation to the objection as if the decision were a decision under section 58‑25 of the A New Tax System (Goods and Services Tax) Act 1999 as inserted by this Schedule.
53 Time limit on recovery by the Commissioner
If:
(a) because of the amendments made by this Schedule, you are liable to pay a net amount, net fuel amount or amount of indirect tax that you would not have been liable to pay if the amendments had not been made; and
(b) the net amount, net fuel amount or amount of indirect tax corresponds to an amount paid to you as a refund, or applied under Division 3 of Part IIB of the Taxation Administration Act 1953:
(i) on or after 12 December 2008 and before this Act received the Royal Assent; and
(ii) in relation to the net amount, net fuel amount or amount of indirect tax;
that Act applies in relation to the net amount, net fuel amount or amount of indirect tax as if the reference in subsection 105‑50(1) in Schedule 1 to that Act to 4 years after the net amount, net fuel amount or amount of indirect tax became payable by you were a reference to 4 years after the payment of the refund or application of the amount under that Division.
54 Refunds of amounts wrongly paid by incapacitated entities
If:
(a) before this Act received the Royal Assent, an incapacitated entity paid an amount of indirect tax (including any relevant general interest charge under the Taxation Administration Act 1953) that was payable by a representative of an incapacitated entity; and
(b) but for this item, the Commissioner would be liable to refund the amount to the incapacitated entity;
the Commissioner is not liable to refund the amount unless the representative has also paid the amount to the Commissioner.
Schedule 2
2 Application
The amendment made by this Part applies to you for the first applicable income year (within the meaning of item 102 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009) and later income years.
3 Transitional
(1) This item applies to you if:
(a) you are a quarterly payer who pays on the basis of instalment income at the end of the first instalment quarter ending after the commencement of this item; and
(b) an amount is included in your instalment income under subsection 45‑120(2B) in Schedule 1 to the Taxation Administration Act 1953 (disregarding the amendment made by this Part) for an instalment quarter starting on or after 1 July 2009 and ending before the commencement of this item.
(2) For each instalment quarter mentioned in paragraph (1)(b), work out:
(a) your instalment income for the quarter (taking into account the amendment made by this Part); and
(b) your instalment income for the quarter (disregarding the amendment made by this Part).
(3) Next:
(a) work out the total of every amount worked out under paragraph (2)(a); and
(b) work out the total of every amount worked out under paragraph (2)(b); and
(c) subtract the amount worked out under paragraph (b) of this subitem from the amount worked out under paragraph (a) of this subitem.
(4) If the amount worked out under paragraph (3)(c) is more than nil, increase your instalment income for the first instalment quarter ending after the commencement of this item by that amount.
5 Application
The amendment made by this Part applies to you for the first applicable income year (within the meaning of item 102 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009) and later income years.
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (No. 126, 2009)
Schedule 1
20 Application
The amendments made by this Schedule apply in relation to:
(a) the 2009‑10 income year; and
(b) later income years.
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009
(No. 133, 2009)
Schedule 1
86 Application of other amendments
The amendments made by this Schedule (other than items 1, 83, 84 and 85) apply in relation to the ESS interests mentioned in subsections 83A‑5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997, as inserted by this Schedule.
87 Transitional—regulations
Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations that:
(a) are made for the purposes of Division 83A of the Income Tax Assessment Act 1997, added by this Schedule; or
(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made by this Schedule;
may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on the day this Schedule commences.
Schedule 3
44 Application
The amendments made by this Schedule apply in relation to:
(a) the last unclaimed money day (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999) occurring before 1 July 2010; and
(b) later unclaimed money days.
45 Saving—regulations
If, just before the commencement of this item, regulations made for the purposes of paragraph 18B(4)(a) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 were in force, the regulations have effect, from that commencement, as if they had also been made for the purposes of paragraph 24K(4)(a) of that Act, as inserted by this Schedule.
Tax Laws Amendment (2009 GST Administration Measures) Act 2010
(No. 20, 2010)
Schedule 1
19 Application of amendments relating to input tax credits
The amendments made by Part 1 of this Schedule apply, and are taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or
(b) assessments made by the Commissioner under Subdivision 105‑A in Schedule 1 to the Taxation Administration Act 1953 after that time; or
(c) amendments of:
(i) GST returns referred to in paragraph (a); or
(ii) assessments referred to in paragraph (b).
20 Application of amendments relating to fuel tax credits
The amendments made by Part 2 of this Schedule apply, and are taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61‑15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
Schedule 2
23 Application
(1) The amendments made by this Schedule apply in relation to goods acquired, and wine purchased, on or after 1 July 2010.
Schedule 3
31 Application
The amendments made by this Schedule apply in relation to supplies and acquisitions made on or after 1 July 2010.
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010
(No. 21, 2010)
Schedule 1
29 Application
The amendments made by this Schedule apply in relation to payments made on or after 1 July 2010.
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (No. 56, 2010)
4 Amendment of assessments
(2) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of this section; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to Schedule 5 to this Act.
Schedule 2
4 Application provision
The amendments made by this Schedule apply to CGT events that happen on or after 1 July 2007.
Schedule 3
10 Application provision
(1) The amendments made by this Schedule apply in relation to CGT events that happen on or after the start of the 2008‑09 income year.
(5) Despite subitem (1), section 45‑286 in Schedule 1 to the Taxation Administration Act 1953 as inserted by this Schedule (and any other provision inserted by this Schedule, to the extent that it relates to that section) applies in relation to distributions or applications of benefits that are made on or after the commencement of this item.
Schedule 5
193 Application provision
(1) The amendments made by this Part apply in relation to a consolidated group or MEC group on or after:
(a) if the head company of the consolidated group (or the head company or provisional head company of the MEC group) makes a choice in accordance with subitems (2) and (3)—10 February 2010; or
(b) otherwise—1 July 2002.
(2) A choice mentioned in paragraph (1)(a) must be made:
(a) on or before 30 June 2014; or
(b) within a further time allowed by the Commissioner.
(3) A choice mentioned in paragraph (1)(a) must be made in writing.
Schedule 6
14 Application provision
(1) Division 342 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:
(a) proceedings started, or proposed to be started, on or after the commencement of that Division; and
(b) proceedings started, and not ended, before that commencement.
That Division applies whether the liability was incurred before, on or after that commencement.
(2) For the purposes of paragraph (1)(b), proceedings are taken not to have ended before that commencement if any appeal relating to the proceedings has not ended, or a period for lodging an appeal relating to the proceedings has not ended, before that commencement.
53 Application provision
The amendments made by this Division apply in relation to payments made on or after the later of the following days (or either of them if they are the same):
(a) the day this Division commences;
(b) 1 July 2010.
101 Application provision—Divisions 1 and 2
The amendments made by Divisions 1 and 2 apply in relation to things done on or after the commencement of those Divisions.
105 Application provision
The amendments made by this Division apply in relation to statements made on or after the commencement of this Division.
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (No. 74, 2010)
Schedule 1
45 Application
The amendments made by this Part apply to tax periods starting on or after 1 July 2010.
63 Application
The amendments made by this Part apply to tax periods starting on or after 1 July 2010.
Schedule 2
46 Transitional provision
Interpretation
(1) In this item:
indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before the commencement of this item.
private indirect tax ruling has the meaning given by the Income Tax Assessment Act 1997, as in force just before the commencement of this item.
Rulings
(2) A private indirect tax ruling that is in force just before the commencement of this item has effect, from that commencement, as if it had been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended by this Schedule.
(3) An indirect tax ruling that:
(a) is in force just before the commencement of this item; and
(b) is labelled as a public ruling, or was described as a public ruling in the Gazette in which it was published;
has effect, from that commencement, as if it had been made under Division 358 in Schedule 1 to the Taxation Administration Act 1953, as amended by this Schedule.
Applications for private rulings
(4) An application for a private indirect tax ruling is taken to have been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953, as amended by this Schedule, if:
(a) you made the application before the commencement of this item; and
(b) just before the commencement of this item:
(i) the Commissioner had neither made the ruling nor declined to make the ruling; and
(ii) you had not withdrawn the application.
Tax Laws Amendment (2010 Measures No. 2) Act 2010 (No. 75, 2010)
Schedule 2
24 Application provision
(1) Subject to subitem (2), the amendments made by this Schedule apply to income of a trust of an income year starting on or after 1 July 2010.
(2) Subsection 12‑175(4) in Schedule 1 to the Taxation Administration Act 1953, inserted by this Schedule, applies to income of a trust of any income year.
Tax Laws Amendment (Transfer of Provisions) Act 2010 (No. 79, 2010)
Schedule 1
53 Meaning of commencement time
In this Part:
commencement time means the time this item commences.
57 Security deposits
If, just before the commencement time, a security requirement is in force under section 213 of the Income Tax Assessment Act 1936, the requirement has effect, from the commencement time, as if it had been made under section 255‑100 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule.
58 Estimates
New estimate
(1) Section 268‑10 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to an amount you became liable to pay to the Commissioner under section 16‑70 in Schedule 1 to that Act before, on or after the commencement time.
Existing estimate
(2) Subitem (3) applies to an estimate that:
(a) was made under section 222AGA of the Income Tax Assessment Act 1936 (whether or not notice of it has been sent to you or your trustee); and
(b) was in force just before the commencement time.
(3) The estimate remains in force, from the commencement time, as if it had been made under section 268‑10 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule.
59 Bankruptcy or winding up
Section 268‑30 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies whether the date of the bankruptcy, or the relevant date, referred to in that section occurred before, on or after the day on which the commencement time occurred.
60 Reducing and revoking estimates
(1) Section 268‑40 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to:
(a) a notice given by the Commissioner before, on or after the commencement time; or
(b) proceedings that relate to the recovery of the unpaid amount of an estimate commenced before, on or after the commencement time; or
(c) an application made under section 234, 459P, 462 or 464 of the Corporations Act 2001 before, on or after the commencement time.
(2) Section 268‑45 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to a proof of debt lodged before, on or after the commencement time.
61 General interest charge
New charge
(1) Section 268‑75 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to an estimate of which the Commissioner sends notice:
(a) on or after the commencement time; or
(b) no more than 7 days before the commencement time.
Existing charge
(2) Subitems (3) and (4) apply if, just before the commencement time, you were liable, under Subdivision E of Division 8 of Part VI of the Income Tax Assessment Act 1936 (the old Subdivision), to pay the general interest charge on an unpaid amount of an estimate.
(3) At the commencement time, the old Subdivision stops applying to the liability.
(4) From the commencement time, Subdivision 268‑E in Schedule 1 to the Taxation Administration Act 1953 (the new Subdivision) applies to the liability as if:
(a) the liability remained unpaid at the commencement time; and
(b) so much of the charge under the old Subdivision as remained unpaid at that time:
(i) had been imposed under the new Subdivision; and
(ii) remained unpaid at that time.
62 Payment agreements
(1) This item applies in relation to an agreement that:
(a) was made under section 222ALA of the Income Tax Assessment Act 1936; and
(b) was in force just before the commencement time.
(2) The agreement has effect, from the commencement time, as if the agreement were an arrangement made under section 255‑15 in Schedule 1 to the Taxation Administration Act 1953.
63 Savings—regulations relating to government bodies
(1) This item applies in relation to regulations:
(a) made for the purposes of paragraph 222AGF(7)(c), 222AHE(5)(c) or 222AIH(4)(c) of the Income Tax Assessment Act 1936; and
(b) in force just before the commencement time.
(2) The regulations have effect from the commencement time as if they had been made for the purposes of paragraph (b) of item 2, and item 3, of the table in subsection 268‑90(3) in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule.
64 Application—Division 269 in Schedule 1 to the Taxation Administration Act 1953
Subject to item 65, Division 269 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to an amount payable by a company to the Commissioner before, on or after the commencement time.
65 Transitional—penalties
No doubling‑up of penalties
(1) Subsection 269‑20(1) in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, does not apply if the due day referred to in that subsection occurs before the commencement time.
(2) Subsection 269‑20(3) in Schedule 1 to that Act, as added by this Schedule, does not apply if the 14th day referred to in that subsection occurs before the commencement time.
New provisions apply to existing penalties
(3) Subitem (4) applies in relation to a penalty that, just before the commencement time, was payable under Division 9 of Part VI of the Income Tax Assessment Act 1936.
(4) Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269‑20) has effect, from the commencement time, as if the penalty were payable under Subdivision 269‑B in that Schedule.
Penalties remitted because of payment agreement
(5) Subitem (6) applies if:
(a) a penalty payable by a director of a company was remitted under section 222APF of the Income Tax Assessment Act 1936 because the company made an agreement with the Commissioner as mentioned in paragraph 222APB(1)(b); and
(b) on or after the commencement time, the company contravenes the agreement such that the director would have been liable to pay a penalty under section 222AQA if that section had continued to apply.
(6) Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269‑20) has effect, from the commencement time, as if the penalty:
(a) had not been remitted; and
(b) were payable under Subdivision 269‑B in that Schedule.
66 Inoperative provisions
(1) This item applies if:
(a) just before the commencement time, a person was liable to pay an amount to the Commissioner under:
(i) former section 220AAE, 220AAM or 220AAR of the Income Tax Assessment Act 1936; or
(ii) former subsection 221YHZD(1) or (1A) of that Act; or
(iii) former subsection 221YN(1) of that Act; or
(b) the Commissioner has reason to suspect that, just before the commencement time, a person was so liable.
(2) Despite the repeal of Divisions 8 and 9 of Part VI of the Income Tax Assessment Act 1936 by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after the commencement time, in relation to the liability or suspected liability, as if the repeal had not happened.
(3) Subsection 268‑90(2) in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:
(a) that relate to the liability, or suspected liability; and
(b) that the declaration or affidavit would have been required to verify if subsection 222AHE(4), 222AID(4) or 222AIH(3) of the Income Tax Assessment Act 1936, as in force just before the commencement time, had applied to the declaration or affidavit.
Schedule 4
51 Application of other amendments
The amendments made by Parts 1 and 2 of this Schedule (other than item 2) apply to assessments for:
(a) the 2010‑11 income year; and
(b) later income years.
Tax Laws Amendment (2010 Measures No. 3) Act 2010 (No. 90, 2010)
Schedule 5
7 Transitional—trusts that were managed investment trusts etc. for income year starting before 26 May 2010
(1) This item applies if:
(a) apart from this item, a trust is not a managed investment trust in relation to an income year; and
(b) the income year is the 2010‑11, 2011‑12, 2012‑13, 2013‑14, 2014‑15, 2015‑16 or 2016‑17 income year.
(1A) Without limiting subitem (1), this item also applies for the purposes of Division 275 of the Income Tax Assessment Act 1997 (Australian managed investment trusts) if:
(a) apart from this item, a trust is not a managed investment trust in relation to an income year; and
(b) the income year is the 2008‑09 or 2009‑10 income year.
(2) The trust is a managed investment trust in relation to the income year if:
(a) the trust is a managed investment trust (within the meaning of section 12‑400 in Schedule 1 to the Taxation Administration Act 1953 immediately before the commencement of this Schedule) in relation to the income year; and
(b) in relation to an income year starting before 26 May 2010, the trust:
(i) was a managed investment trust (within that meaning); or
(ii) would have been a managed investment trust (within that meaning) if the trustee of the trust had made the first fund payment in relation to the income year in that income year and before 26 May 2010.
Paid Parental Leave (Consequential Amendments) Act 2010
(No. 105, 2010)
Schedule 2
1 Employer determination made where expected or actual date of birth is before 1 July 2011
(1) The Paid Parental Leave Act 2010 applies, with the modifications set out in this item, in relation to a person who has made a claim for parental leave pay for a child, if:
(a) for a claim made before the day the child is born—the expected date of birth of the child is before 1 July 2011; or
(b) for a claim made after the child is born—the day the child is born is before 1 July 2011.
Note: For a claim made before the day the child is born, see subitem (9) if the expected date of birth of the child is before 1 July 2011, but the child is born on or after that date.
(2) Section 101 of that Act (and the other provisions of that Act so far as they relate to that section) applies in relation to the person as if subsections (1) and (2) of that section were omitted and the following subsection substituted:
(1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:
(a) a payability determination that parental leave pay is payable to the person, or an initial eligibility determination for the person, is in force; and
(b) the employer has made an election under section 109 that applies to the person; and
(c) the person has consented in the claim to the employer paying instalments to the person; and
(d) the person is likely to be an Australian‑based employee of the employer during whichever of the following periods applies:
(i) if the Secretary has made a payability determination that parental leave pay is payable to the person—the person’s PPL period;
(ii) otherwise—the period of days for which instalments are likely, if the determination is made, to be payable to the person by the employer; and
(e) the employer has an ABN; and
(f) if paragraphs (b) to (e) are satisfied in relation to more than one employer of the person—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.
(3) For the purposes of this item, an employer determination made under subsection 101(1), as that subsection applies because of subitem (2) of this item, is a transitional employer determination.
(4) The following provisions of that Act do not apply in relation to a transitional employer determination:
(a) section 103 (which deals with responding to a notice of an employer determination);
(b) subsection 107(2) (which deals with when an employer determination comes into force);
(c) subsections 207(3) and 224(1) (which deal with applying for review of employer determination decisions).
(5) Within 14 days after the date of the notice given under section 102 of that Act in relation to the transitional employer determination, the employer may give the Secretary a written notice (the acceptance notice) that complies with section 104 of that Act.
(6) If the employer gives the acceptance notice to the Secretary within that 14 day period, the transitional employer determination comes into force on the day the Secretary receives the acceptance notice.
(7) If the employer does not give the acceptance notice to the Secretary within that 14 day period, the following paragraphs have effect:
(a) the Secretary must revoke the transitional employer determination;
(b) the revocation comes into force on the day of the revocation;
(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation.
(8) The Secretary may extend the 14 day period referred to in subitem (5) in relation to an employer. If the Secretary does so, subitems (6) and (7) have effect accordingly.
(9) Despite paragraph (1)(a) and subitem (2) of this item, if the person’s child is born on or after 1 July 2011, then the following paragraphs have effect:
(a) the Secretary may make an employer determination for the person and the person’s employer under section 101 of the Paid Parental Leave Act 2010, as that section applies apart from this item;
(b) if the Secretary does so and has previously made a transitional employer determination for the person and the employer, the Secretary is taken never to have made the transitional employer determination.
(10) The following provisions of the Paid Parental Leave Act 2010, apply in relation to this item as if it were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).
2 Employer determination made where expected date of birth is on or after 1 July 2011 but child born before that date
(1) This item applies if:
(a) the Secretary makes an employer determination for an employer and a person under the Paid Parental Leave Act 2010; and
(b) the person’s claim is made before the day the child is born; and
(c) the expected date of birth of the child is on or after 1 July 2011; and
(d) the child is born before 1 July 2011; and
(e) the person’s employer has not made an election under section 109 of that Act that applies to the person.
(2) If, after the employer determination is made, the Secretary makes a payability determination that parental leave pay is payable to the person for the child, the notice given to the employer under section 113 of that Act must:
(a) state the day the child was born; and
(b) be dated as at the date the preparation of the notice was completed; and
(c) contain a statement to the effect that the employer determination will be revoked, unless the employer:
(i) agrees to being required to pay instalments to the person, even though the child was born before 1 July 2011; and
(ii) gives the Secretary a written notice indicating that agreement within 14 days of the date referred to in paragraph (b).
(3) If the employer does not give the notice referred to in subparagraph (2)(c)(ii) to the Secretary within that 14 day period, the following paragraphs have effect:
(a) the Secretary must revoke the employer determination;
(b) the revocation comes into force on the day of the revocation;
(c) to avoid doubt, subsection 108(5) of that Act (which deals with giving notice of the revocation) applies in relation to the revocation;
(d) section 103 of that Act (which deals with responding to a notice of an employer determination) is taken to have never applied in relation to the employer determination.
(4) The following provisions of that Act apply in relation to this item as if it were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances).
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010
(No. 145, 2010)
Schedule 1
2 Application of amendment
The amendment made by item 1 of this Schedule applies to records and disclosures of information made on or after the commencement of this Schedule (whenever the information was acquired).
3 Transitional—authorised representatives
(1) If:
(a) at any time before the commencement of this item, an entity (the covered entity) had been nominated by another entity (the primary entity) to act on the primary entity’s behalf with respect to protected information that relates to the primary entity; and
(b) immediately before the commencement of this item, the nomination was in force;
the covered entity is taken, on and after that commencement, to be an entity covered by subsection 355‑25(2) in Schedule 1 to the Taxation Administration Act 1953.
(2) To avoid doubt, subitem (1) does not prevent the primary entity from revoking the nomination.
Schedule 2
124 Transitional—information obtained under amended or repealed provisions before commencement
If:
(a) before the commencement of this item, information was acquired by an entity under, or for the purposes of, a taxation law (within the meaning of the Income Tax Assessment Act 1997), other than as a taxation officer; and
(b) the information is protected information within the meaning of section 355‑30 of Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act);
then, after that commencement, the information is taken to be information acquired by the entity under an exception in Subdivision 355‑B or 355‑C in Schedule 1 to the Taxation Administration Act 1953 (as inserted by item 1 of Schedule 1 to this Act).
125 Transitional provision—authorisations
(1) If, immediately before the commencement of this item, an officer of a law enforcement agency was an authorised law enforcement agency officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the officer is taken, on and after that commencement, to be an authorised law enforcement agency officer within the meaning of the Income Tax Assessment Act 1997.
(2) If, immediately before the commencement of this item, a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 was an authorised ASIO officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the person is taken, on and after that commencement, to be an authorised ASIO officer within the meaning of the Income Tax Assessment Act 1997.
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (No. 41, 2011)
Schedule 5
13 Transitional provision—approved worker entitlement funds
Scope
(1) This item applies to a fund that, just before the commencement of this item, was an approved worker entitlement fund under subsection 58PB(2) of the Fringe Benefits Tax Assessment Act 1986.
Fund taken to have been endorsed
(2) Treat the fund as having been endorsed, on that commencement, by the Commissioner under subsection 58PB(3) of that Act, as amended by this Part.
(3) To avoid doubt, subitem (2) does not prevent the Commissioner from revoking that endorsement at a later time under section 426‑55 in Schedule 1 to the Taxation Administration Act 1953.
Fund not required to have ABN for 6 months
(4) Paragraph 58PB(4)(f) of the Fringe Benefits Tax Assessment Act 1986, as added by this Part, does not apply to the fund before the end of the period of 6 months starting on the day this item commences.
14 Transitional provision—Australian Business Registrar
During the period of 18 months starting on the day this item commences, the Australian Business Registrar:
(a) may enter, but is not required to enter, in the Australian Business Register under subsection 426‑65(1) in Schedule 1 to the Taxation Administration Act 1953 a statement that:
(i) an approved worker entitlement fund is endorsed as mentioned in paragraph (ba) of that subsection, as inserted by this Part; or
(ii) an entity is endorsed as mentioned in paragraph (bb) of that subsection, as inserted by this Part; and
(b) may publish on the Australian Taxation Office website, in relation to an approved worker entitlement fund:
(i) the name of the fund; and
(ii) the ABN (within the meaning of the A New Tax System (Australian Business Number) Act 1999) of the fund, or of the entity that operates the fund; and
(iii) the date on which the fund was endorsed as mentioned in paragraph (ba) of that subsection, or on which an entity was endorsed for the operation of the fund under paragraph (bb) of that subsection.
422 Application provision
The amendment made by item 421 of this Schedule applies to determinations made under paragraph 388‑65(3)(c) in Schedule 1 to the Taxation Administration Act 1953 on or after 1 April 2004.
Tax Laws Amendment (2011 Measures No. 4) Act 2011 (No. 43, 2011)
Schedule 1
12 Application of Part 1 amendments
The amendments made by Part 1 of this Schedule apply for the purposes of working out the amount of an instalment of yours, if:
(a) the instalment becomes due on or after the commencement of this item; and
(b) your 2011‑12 income year starts on or after 1 April 2011.
Schedule 4
5 Application provision
The amendments made by this Schedule apply in relation to income years starting on or after 1 July 2009.
Acts Interpretation Amendment Act 2011 (No. 46, 2011)
Schedule 3
10 Saving—appointments
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.
11 Transitional regulations
The Governor‑General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.
Tax Laws Amendment (Research and Development) Act 2011
(No. 93, 2011)
Schedule 4
1 Application of repeals and amendments
(1) The repeals and amendments made by this Act apply:
(a) so far as they affect assessments—to assessments for income years commencing on or after 1 July 2011; and
(b) so far as they relate to income years but do not affect assessments—to income years commencing on or after 1 July 2011; and
(c) otherwise—to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011.
Note: For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1 July 2011 for the purposes of paragraph 355‑415(1)(b) of the Income Tax Assessment Act 1997.
(2) However, each of the following applies in relation to the 2011‑12 financial year and all later financial years:
(a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2);
(b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986;
(c) section 46 of the Industry Research and Development Act 1986 (as amended by this Act).
2 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
3 Making and amending assessments, and doing other things etc., in relation to past matters
(1) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Note: Examples of things covered by this subitem are as follows:
(a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011;
(b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011;
(c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.
(2) Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs:
(a) that exists after the repeal or amendment applies; and
(b) that relates to:
(i) an act done or omitted to be done; or
(ii) a state of affairs existing; or
(iii) a period ending;
before the repeal or amendment applies.
Note: Examples of things covered by this subitem are as follows:
(a) an amount may be included in an eligible company’s assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011;
(b) an eligible company’s deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.
(3) To avoid doubt, this item extends to the repeal of subsection 286‑75(3), and paragraph 286‑80(2)(b), in Schedule 1 to the Taxation Administration Act 1953. In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286‑75(3) in that Schedule:
(a) has not begun; or
(b) has begun but not ended;
when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period.
4 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
5 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
6 Schedule does not limit operation of the Acts Interpretation Act 1901
This Schedule does not limit the operation of the Acts Interpretation Act 1901.
Tax Laws Amendment (2011 Measures No. 7) Act 2011 (No. 147, 2011)
Schedule 3
2 Definitions
In this Part:
amended instalment income definition means section 45‑120 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Schedule.
first TOFA year means the first income year commencing on or after 1 July 2010 for which:
(a) either or both of the following applies:
(i) a gain (or gains) from a financial arrangement is included in your assessable income under Division 230 of the Income Tax Assessment Act 1997;
(ii) a loss (or losses) from a financial arrangement is allowable to you as a deduction under that Division; and
(b) at least one gain or loss referred to in paragraph (a) is from a financial arrangement other than a qualifying security.
3 Application of amendments
Main rule
(1) Subitem (2) applies to you if:
(a) the Commissioner gives you an instalment rate under section 45‑15 in Schedule 1 to the Taxation Administration Act 1953 at a time that is:
(i) after this Act receives the Royal Assent; and
(ii) in the first instalment quarter in an income year (the commencing year); and
(b) the base year that applies in working out that rate is your first TOFA year, or a later year.
(2) Subject to subitems (4) and (6), the amended instalment income definition applies to you in working out:
(a) your base assessment instalment income for the base year mentioned in paragraph (1)(b), and later years; and
(b) your instalment income for periods in the commencing year, and later years.
Partnerships
(3) Subitem (4) applies in relation to your instalment income for a period if:
(a) the period starts after this Act receives the Royal Assent; and
(b) you are a partner in a partnership at any time during the period; and
(c) in working out the amount to be included in your instalment income for the period under section 45‑260 in Schedule 1 to the Taxation Administration Act 1953, the last income year mentioned in the numerator of the formula in subsection 45‑260(1) in that Schedule is:
(i) the first TOFA year for the partnership; or
(ii) a later year.
(4) For the purpose of working out the amount to be included in your instalment income for the period (the current period) under section 45‑260 in Schedule 1 to the Taxation Administration Act 1953, the amended instalment income definition applies in working out the instalment income of the partnership for:
(a) the last income year mentioned in the numerator of the formula in subsection 45‑260(1) in that Schedule; and
(b) the current period.
Trusts
(5) Subitem (6) applies in relation to your instalment income for a period if:
(a) the period starts after this Act receives the Royal Assent; and
(b) you are a beneficiary of a trust at any time during the period; and
(c) in working out the amount to be included in your instalment income for the period under section 45‑280 in Schedule 1 to the Taxation Administration Act 1953, the last income year mentioned in the numerator of the formula in subsection 45‑280(1) in that Schedule is:
(i) the first TOFA year for the trust; or
(ii) a later year.
(6) For the purpose of working out the amount to be included in your instalment income for the period (the current period) under section 45‑280 in Schedule 1 to the Taxation Administration Act 1953, the amended instalment income definition applies in working out the instalment income of the trust for:
(a) the last income year mentioned in the numerator of the formula in subsection 45‑280(1) in that Schedule; and
(b) the current period.
Early opt‑in for amended instalment income definition
(7) Subitem (8) applies to you if:
(a) the Commissioner gives you an instalment rate under section 45‑15 in Schedule 1 to the Taxation Administration Act 1953 at a time that is:
(i) after this Act receives the Royal Assent; and
(ii) in the first instalment quarter in an income year (the commencing year); and
(b) the base year that applies in working out that rate is an income year before your first TOFA year; and
(c) you elect to have subitem (8) apply to you; and
(d) the Commissioner, having regard to the object of Part 2‑10 in Schedule 1 to the Taxation Administration Act 1953, is of the opinion that it is reasonable for that subitem to apply to you.
(8) Despite subitems (1) and (2), the amended instalment income definition applies to you in working out:
(a) your base assessment instalment income for the base year mentioned in paragraph (7)(b), and later years; and
(b) your instalment income for periods in the commencing year, and later years.
(9) If subitem (8) applies to you, in working out your base assessment instalment income for the base year (or a later income year that ends before your first TOFA year) (a pre‑TOFA year), the financial arrangement amendments (within the meaning of Part 3 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009) are taken to apply:
(a) to you in a pre‑TOFA year in the same way they apply to you in your first TOFA year; and
(b) to financial arrangements you have in a pre‑TOFA year in the same way they apply to financial arrangements you have in your first TOFA year.
Schedule 4
4 Application of amendments
The amendments made by this Schedule apply in relation to lodgment dates mentioned in paragraph 104(5)(b) of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009, whether the lodgment dates occur before, on or after the commencement of this item.
Schedule 5
16 Application of amendments
The amendments made by this Part apply in relation to information to be given for calendar months in the 2012‑13 financial year and each later financial year.
Note: Section 398‑5 in Schedule 1 to the Taxation Administration Act 1953, as in force before the commencement of this Part, continues to apply in relation to information to be given for quarters ending before 1 July 2012.
Schedule 8
37 Definitions
In this Division:
commencement time means the time at which this item commences.
constitutional corporation has the meaning given by the Income Tax Assessment Act 1997.
private ancillary fund has the meaning given by section 426‑105 in Schedule 1 to the Taxation Administration Act 1953.
public ancillary fund has the meaning given by section 426‑102 in Schedule 1 to the Taxation Administration Act 1953.
public ancillary fund guidelines has the meaning given by section 426‑103 in Schedule 1 to the Taxation Administration Act 1953.
39 Transitional provision—trustees need not be constitutional corporations
Paragraph 426‑102(1)(a) (trustees of public ancillary funds must be constitutional corporations, Public Trustees or prescribed) and sections 426‑125 to 426‑165 (Suspension and removal of trustees) in Schedule 1 to the Taxation Administration Act 1953 do not apply to the trust during the period:
(a) starting at the commencement time; and
(b) ending at the earlier of the following:
(i) the time (at or after the commencement time) the trust first satisfies the requirements of that paragraph (disregarding this item);
(ii) the first time any of the trustees of the trust revoke the agreement mentioned in item 40 in accordance with subsection 426‑102(2) in that Schedule.
40 Transitional provision—agreement to comply with public ancillary fund guidelines
(1) For the purposes of Subdivision 426‑D in Schedule 1 to the Taxation Administration Act 1953, each of the trustees of the trust is taken to have agreed, at the commencement time and in accordance with paragraph 426‑102(1)(b) in that Schedule, to comply with the rules in the public ancillary fund guidelines, as in force from time to time.
(2) To avoid doubt, subitem (1) does not prevent a trustee from revoking that agreement at a later time as mentioned in paragraph 426‑102(1)(c) in that Schedule.
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)
Schedule 6
192 Application of amendment
Item 6 of Schedule 5 to the Tax Laws Amendment (2010 Measures No. 3) Act 2010 applies in relation to the amendment made by this Part in the same way as that item applies in relation to the amendments made by that Schedule.
248 Application of amendments
The amendments made by this Part apply to income years starting on or after 1 July 2008.
251 Application of amendments
The amendments made by this Part apply to a base year that is:
(a) the 2009‑10 income year; or
(b) a later income year.
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (No. 23, 2012)
Schedule 1
10 Application of amendments
The amendments made by this Schedule apply in relation to the 2012‑13 income year and later income years.
Fairer Private Health Insurance Incentives Act 2012 (No. 26, 2012)
Schedule 1
48 Application
(1) The amendments made by this Schedule apply in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.
Indirect Tax Laws Amendment (Assessment) Act 2012 (No. 39, 2012)
Schedule 1
239 Application of amendments
(1) The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2) The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that:
(a) do not relate to any tax periods or fuel tax return periods; and
(b) relate to liabilities or entitlements that arose on or after 1 July 2012.
240 Application of amendments—declarations
Despite item 239, item 2 of the table in subsection 350‑10(1) in Schedule 1 to the Taxation Administration Act 1953 applies, in relation to declarations under the A New Tax System (Goods and Services Tax) Act 1999 or the Fuel Tax Act 2006, as mentioned in subsection 350‑10(2) in that Schedule.
The following provision commences on 1 January 2017:
Schedule 1
264 Application of amendments
(1) The amendments made by this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2) The amendments made by this Part also apply in relation to payments and refunds that:
(a) do not relate to any tax periods or fuel tax return periods; and
(b) relate to liabilities or entitlements that arose on or after 1 July 2012.
Tax Laws Amendment (2012 Measures No. 3) Act 2012 (No. 58, 2012)
Schedule 1
11 Application of Subdivision 12‑FC in Schedule 1 to the Taxation Administration Act 1953
Subdivision 12‑FC in Schedule 1 to the Taxation Administration Act 1953, as inserted by this Schedule, applies to salary, wages, commission, bonuses or allowances paid on or after 1 July 2012.
Telecommunications Interception and Other Legislation Amendment (State Bodies) Act 2012 (No. 74, 2012)
The following provision commence on the day section 16 of the Independent Broad‑based Anti‑corruption Commission Amendment (Investigative Functions) Act 2012 of Victoria commences. However, the provision may not commence, see subsection 2(1) (item 2):
Schedule 1
28 Application of items 2 and 3
The amendments made by items 2 and 3 of this Schedule apply in relation to disclosures, made on or after the commencement of this item, of information acquired before, on or after that commencement.
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (No. 75, 2012)
Schedule 4
20 Application of amendments
The amendments made by this Schedule apply in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.
Superannuation Legislation Amendment (Stronger Super) Act 2012
(No. 91, 2012)
Schedule 1
20 Application of amendments
(1) The amendments made by this Schedule apply in relation to:
(a) a trustee of an eligible superannuation entity; or
(b) an RSA provider;
in relation to conduct that occurs on or after 1 July 2013.
(2) The amendments made by this Schedule apply in relation to an entity that is a medium to large employer on 1 July 2014 in relation to conduct that occurs on or after 1 July 2014.
(3) The amendments made by this Schedule apply in relation to an entity that is a small employer on 1 July 2014 in relation to conduct that occurs on or after:
(a) if paragraph (b) does not apply—1 July 2015; or
(b) if the regulations prescribe a day after 1 July 2015 for the purposes of this paragraph—that day.
(4) In this item:
medium to large employer, at a particular time, means an employer that employs 20 or more employees at that time.
small employer, at a particular time, means an employer that employs fewer than 20 employees at that time.
(5) For the purpose of calculating the number of employees employed by an employer at a particular time, count all employees employed by the employer at that time.
(6) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Schedule to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Schedule.
Tax Laws Amendment (2012 Measures No. 2) Act 2012 (No. 99, 2012)
Schedule 1
4 Application of amendments
The amendments made by this Division apply to penalties that are:
(a) payable under Subdivision 269‑B in Schedule 1 to the Taxation Administration Act 1953 (including penalties in relation to which subitem 65(4) of Schedule 1 to the Tax Laws Amendment (Transfer of Provisions) Act 2010 applies); and
(b) due:
(i) at or after the commencement of this item; or
(ii) before the commencement of this item, to the extent the penalties are not paid, remitted or discharged before the commencement of this item.
Note: Subitem 65(4) of Schedule 1 to the Tax Laws Amendment (Transfer of Provisions) Act 2010 applies in relation to penalties that were payable under Division 9 of former Part VI of the Income Tax Assessment Act 1936.
7 Application of amendments
The amendments made by this Division apply to you, in relation to an obligation under section 269‑15 in Schedule 1 to the Taxation Administration Act 1953, if you:
(a) become a director of the relevant company; and
(b) begin to be under the obligation;
on or after the commencement of this item.
9 Application of amendment
The amendment made by this Division applies, in relation to a penalty under Division 269 in Schedule 1 to the Taxation Administration Act 1953, if the directors of the relevant company stop being under the relevant obligation under section 269‑15 in that Schedule on or after the commencement of this item.
23 Application of amendments
The amendments made by this Part apply to an individual in relation to amounts withheld by a company, if:
(a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and
(b) the company is required to pay the amounts withheld to the Commissioner on or after the commencement of this item.
46 Saving provision—estimates
An estimate:
(a) made under section 268‑10 in Schedule 1 to the Taxation Administration Act 1953; and
(b) in force just before the commencement of this item;
has effect, from that commencement, as if it had been made under that section as amended by this Schedule.
47 Application of amendments
The amendments made by this Division apply to superannuation guarantee charge for a quarter if the day by which you must lodge a superannuation guarantee statement for the quarter occurs on or after the day this item commences.
57 Application of amendments
The amendments made by this Division apply to a company’s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after the day this item commences.
Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012
(No. 115, 2012)
Schedule 1
14 Application
The amendment made by item 13 applies to income years starting on or after 1 July 2012.
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (No. 158, 2012)
Schedule 3
9 Application provision
The amendments made by this Schedule apply in relation to periods starting on and after 1 July 2012.
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (No. 181, 2012)
The following provision commences on the day the Arrangement between the Government of Australia and the Government of New Zealand on Trans‑Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009, comes into force for Australia:
Schedule 1
12 Application of amendments
The amendments made by this Schedule apply to:
(a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or
(b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds;
on or after the commencement of this item.
