Commonwealth Coat of Arms

Taxation Administration Act 1953

No. 1, 1953 as amended

Compilation start date:  12 April 2013

Includes amendments up to: Act No. 26, 2013

This compilation has been split into 3 volumes

Volume 1: sections 1–18

Volume 2: Schedule

Volume 3: Endnotes

Each volume has its own contents

 

About this compilation

The compiled Act

This is a compilation of the Taxation Administration Act 1953 as amended and in force on 12 April 2013. It includes any amendment affecting the compiled Act to that date.

This compilation was prepared on 12 June 2013.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.

Application, saving and transitional provisions for amendments

If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.

Modifications

If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.

 

 

 

Contents

Endnotes

Endnote 1—Legislation history

Endnote 2—Amendment history

Endnote 3—Uncommenced amendments

Endnote 4—Misdescribed amendments

Endnote 5—Modifications

Endnotes

 

Endnote 1—Legislation history

This endnote sets out details of the legislation history of the Taxation Administration Act 1953.

 

Act

Number and year

Assent date

Commencement
date

Application, saving and transitional provisions

Taxation Administration Act 1953

1, 1953

4 Mar 1953

1 Apr 1953

 

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

15 Apr 1953

Entertainments Tax Abolition Act 1953 (a)

39, 1953

30 Sept 1953

1 Oct 1953

Payroll Tax Assessment Act 1953

40, 1953

2 Oct 1953

1 Oct 1953

Estate Duty Assessment Act 1953

52, 1953

28 Oct 1953

28 Oct 1953

Salaries Adjustment Act 1955

18, 1955

10 June 1955

10 June 1955

s. 3(2)

Salaries (Statutory Offices) Adjustment Act 1957 (a)

39, 1957

12 Sept 1957

1 July 1957

Taxation Administration Act 1959

95, 1959

4 Dec 1959

4 Dec 1959

Salaries (Statutory Offices) Adjustment Act 1960 (a)

17, 1960

17 May 1960

17 May 1960

s. 2

Salaries (Statutory Offices) Adjustment Act 1964 (a)

75, 1964

5 Nov 1964

5 Nov 1964

s. 2

Taxation Administration Act 1965

155, 1965

18 Dec 1965

14 Feb 1966

Statute Law Revision (Decimal Currency) Act 1966

93, 1966

29 Oct 1966

1 Dec 1966

Salaries Act 1968 (a)

120, 1968

2 Dec 1968

2 Dec 1968

s. 2

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

ss. 9(1) and 10

Taxation Administration Act 1974

133, 1974

9 Dec 1974

ss. 1 and 2: Royal Assent
ss. 3, 4, 7, 8 and 10–12: 23 Dec 1974 (see Gazette 1974, No. 103D)
Remainder: 1 July 1976 (see Gazette 1976, No. S107)

s. 9(2)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

Parts II–XVII
(ss. 3–123): 15 May 1979 (see Gazette 1979, No. S86)
Remainder: Royal Assent

ss. 110(2) and
125–127

Taxation Administration Amendment Act 1979

59, 1979

15 June 1979

15 June 1979

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

39, 1983

20 June 1983

s. 3: 18 July 1983 (b)

s. 7(1) and (5)

Taxation Administration Amendment Act 1983

117, 1983

16 Dec 1983

16 Dec 1983

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

ss. 1 and 2: Royal Assent
s. 319(1): 14 Feb 1983 (see s. 2(2))
Remainder: 14 Dec 1984

s. 317

Trust Recoupment Tax (Consequential Amendments) Act 1985

4, 1985

24 Mar 1985

5 Apr 1985 (see s. 2)

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

ss. 3, 4(2), 11, 12 and Part XI (ss. 54–56): 21 Aug 1981
ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3))
Remainder: Royal Assent

s. 2(4) and (5)

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

65, 1985

5 June 1985

s. 3: (c)

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act (No. 2) 1985

193, 1985

16 Dec 1985

s. 3: 3 July 1985 (d)

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

s. 14(1): 1 July 1984
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

28 Oct 1985

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

Part II (ss. 3–9): 1 Jan 1986
Parts IV–VI (ss. 12–17): 1 July 1969
Remainder: Royal Assent

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

24 June 1986 (see s. 2)

s. 2(2)

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

Part IV (ss. 31–41): 1 July 1986
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

s. 31 and Parts VII and VIII (ss. 45–56): 24 June 1986 (see s. 2(2))
Remainder: 1 July 1986

ss. 213, 221, 229 and 231

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

ss. 33 and 36: 16 Dec 1985 (see s. 2(2))
ss. 34, 35 and 37–39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225)
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

Taxation Administration Amendment (Recovery of Tax Debts) Act 1986

144, 1986

9 Dec 1986

9 Dec 1986

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

Part II (ss. 3–6) and ss. 8(a) and 9–11: 1 Jan 1987
s. 8(c): 10 June 1986
ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650)
s. 55: 1 Mar 1987 (see Gazette 1987, No. S32)
Remainder: Royal Assent

s. 55(2)

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

5 June 1987 (see s. 2)

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

Part VI (ss. 54, 55) and s. 62: Royal Assent (e)
s. 56: 1 July 1987 (see Gazette 1987, No. S131) (e)

s. 55(2)

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

13 Nov 1987

s. 43

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

Part VII (ss. 32, 33): Royal Assent (f)

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s. 6 and Parts IV, V (ss. 63–88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347)
Remainder: Royal Assent

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988
(see s. 2)

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2))
Remainder: Royal Assent

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

Part IV (ss. 21–28) and s. 29(1): 1 Jan 1989 (see Gazette 1988, No. S399) (g)

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s. 5(o): 18 Dec 1987
Remainder: 30 June 1989 (see s. 2(1))

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2))
Remainder: Royal Assent

Child Support (Assessment) Act 1989

124, 1989

21 Sept 1989

1 Oct 1989 (see Gazette 1989, No. S314)

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

163, 1989

19 Dec 1989

Part 7 (ss. 49–51): 13 Nov 1989 (h)

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

s. 31: 19 Jan 1989
Part 4 (ss. 35–37): 25 Jan 1989
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

17 Jan 1990

s. 2(2)

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

s. 43 and Part 10 (ss. 88–95): 31 Oct 1990 (see Gazette 1990, No. S272)
Remainder: 1 July 1990

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

Part 4 (ss. 25, 26): 1 July 1990 (i)

Corporations Legislation Amendment Act 1990

110, 1990

18 Dec 1990

Parts 1 and 2 (ss. 1–7): Royal Assent
s. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79)
Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)

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

119, 1990

28 Dec 1990

ss. 4–6, 7(g), 8, 19–21, 22(g) and 23: 22 Aug 1990
ss. 7(a)–(f) and 22(a)–(f): 1 Mar 1991
ss. 9, 10, 41(b) and 42(b): 1 Jan 1991
Remainder: Royal Assent

as amended by

 

 

 

 

Social Security Legislation Amendment Act 1991

69, 1991

25 June 1991

s. 22: Royal Assent (j)
s. 23: (j)

Debits Tax Termination Act 1990

136, 1990

28 Dec 1990

1 Jan 1991

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

8 Jan 1991

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

Part 8 (ss. 96–98): 1 Jan 1991 (k)

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

Part 5 (ss. 100–102): Royal Assent (l)

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

Part 6 (ss. 92, 93): Royal Assent (m)

Industrial Relations Legislation Amendment Act 1991

122, 1991

27 June 1991

ss. 4(1), 10(b) and 15–20: 1 Dec 1988
ss. 28(b)–(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332)
Remainder: Royal Assent

s. 31(2)

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

ss. 11 and 89(2): 22 Jan 1991
ss. 40 and 42: 6 Jan 1992
(see s. 2(3))
ss. 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991
ss. 47, 52, 53, 59, 90(2) and 97: (n)
s. 82(2): 25 Dec 1991
s. 107: 24 June 1992
ss. 112–117: 1 Mar 1992 (see Gazette 1992, No. GN7)
Part 9 (ss. 121, 122): 1 July 1991
Remainder: Royal Assent

ss. 114–117

Taxation Administration Amendment Act 1992

47, 1992

17 June 1992

17 June 1992

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

ss. 32–36: 1 July 1992
Remainder: Royal Assent

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

30 June 1992

ss. 12–14

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

Student Assistance Amendment Act 1992

138, 1992

19 Nov 1992

ss. 31–43: 1 Jan 1993
Remainder: Royal Assent

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

Part 5 (ss. 90–93): Royal Assent (o)

Corporate Law Reform Act 1992

210, 1992

24 Dec 1992

s. 125: 23 June 1993 (see Gazette 1993, No. S186) (p)

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

Part 6 (ss. 121–126): Royal Assent (q)

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

Part 5 (ss. 62, 63): Royal Assent (r)

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993
Remainder: 1 July 1994

s. 77

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

163, 1994

16 Dec 1994

16 Dec 1994

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

53, 1995

23 June 1995

1 July 1995

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2))
Schedule 2 (items 8–13): 1 July 1994
Remainder: Royal Assent

Sch. 2 (items 1, 7, 18, 20)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Schedule 8 (items 6–8): Royal Assent (s)

Sch. 8 (item 8)

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 4 (item 145): Royal Assent (t)

Family (Tax Initiative) Act 1996

63, 1996

27 Nov 1996

1 Jan 1997

Law and Justice Legislation Amendment Act 1997

34, 1997

17 Apr 1997

Schedule 16 (items 1–6, 8–11): 1 July 1997 (see Gazette 1997, No. S244) (u)
Schedule 16 (item 7): Royal Assent (u)

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

Sch. 2 (items 5, 6)

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Schedule 7 (items 17, 18): Royal Assent (v)

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Schedule 1 (items 1–3) and Schedule 6 (item 19): Royal Assent (w)

Taxation Laws Amendment (Farm Management Deposits) Act 1998

85, 1998

2 July 1998

2 Jan 1999

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 1 (items 346–352): 1 July 1999 (x)

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

44, 1999

17 June 1999

Schedule 7 (items 227, 228): 1 July 1999 (see Gazette 1999, No. S283) (y)

s. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4])

as amended by

 

 

 

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Schedule 1 (item 21): Royal Assent
Remainder: 18 Jan 2001

A New Tax System (Goods and Services Tax Administration) Act 1999

56, 1999

8 July 1999

1 July 2000

as amended by

 

 

 

 

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

178, 1999

22 Dec 1999

Schedule 1 (items 70, 71): (ya)

A New Tax System (Indirect Tax Administration) Act 1999

59, 1999

8 July 1999

(z)

as amended by

 

 

 

 

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

176, 1999

22 Dec 1999

Schedule 5 (item 1): (za)

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

44, 2000

3 May 2000

Schedule 4 (item 1): 1 July 2000 (zb)

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

83, 1999

8 July 1999

Schedule 10 (items 66, 67A): 10 Dec 1999 (zc)
Schedule 10 (item 67): (zc)
Schedule 10 (item 68): 1 July 2000 (zc)

Sch. 10 (item 68)
s. 2 (am. by 172, 1999, Sch. 2 [items 1, 2])

as amended by

 

 

 

 

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

172, 1999

10 Dec 1999

Schedule 2 (items 1, 2, 5): (zca)

A New Tax System (Australian Business Number Consequential Amendments) Act 1999

85, 1999

8 July 1999

8 July 1999 (see s. 2)

Taxation Laws Amendment Act (No. 4) 1999

94, 1999

16 July 1999

Schedule 7: Royal Assent (zd)

Statute Stocktake Act 1999

118, 1999

22 Sept 1999

22 Sept 1999

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

128, 1999

13 Oct 1999

s. 9 and Schedule 1 (items 75, 76): 13 Oct 1999 (ze)
Schedule 3 (items 2, 3): 2 June 1997 (see Gazette 1997, No. S202) (ze)
Schedule 3 (items 5, 6): Royal Assent (ze)

s. 9

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (items 911–915): 5 Dec 1999 (see Gazette 1999, No. S584) (zf)

Australian Security Intelligence Organisation Legislation Amendment Act 1999

161, 1999

10 Dec 1999

Schedule 6: Royal Assent (zg)

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

176, 1999

22 Dec 1999

Schedule 5 (items 2, 3): (zh)
Schedule 5 (items 4–10): (zh)

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

177, 1999

22 Dec 1999

Schedule 7 (item 38) and Schedule 8 (items 19–22): (zi)

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

178, 1999

22 Dec 1999

Schedule 1 (items 1–4, 85–88) and Schedule 2 (items 1–22, 35, 36, 75–82, 92, 93): Royal Assent (zj)

Sch. 1 (item 4) and Sch. 2 (items 35, 36, 92, 93)
Sch. 1 (item 3) (am. by 179, 1999, Sch. 10 [item 20]; 44, 2000, Sch. 4 [items 2, 3])

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 10 (item 20): (zja)

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

44, 2000

3 May 2000

Schedule 4 (items 2, 3): (zjb)

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 1 (items 1–4, 7, 8), Schedule 2 (items 1, 2, 86–93, 103–107, 130, 131), Schedule 6 (item 23), Schedule 10 (items 1–18) and Schedule 14: (zk)
Schedule 2 (item 3): (zk)
Schedule 2 (item 4): (zk)
Schedule 2 (items 94–102): (zk)
Schedule 3 (items 1, 2): (zk)
Schedule 4 (items 1, 2): (zk)
Schedule 5 (items  69, 73) and Schedule 6 (items 14–22, 24(5), (6)): Royal Assent (zk)
Schedule 11 (items 111, 112): 1 July 2000 (zk)
Schedule 12 (items 4–20) and Schedule 15 (items 9–18): 1 July 2000 (zk)
Schedule 12 (item 21): (zk)

Sch. 1 (items 7, 8), Sch. 2 (items 107, 130, 131), Sch. 3 (item 2), Sch. 4 (item 2), Sch. 5 (item 73) and Sch. 6 (item 24(5), (6))
Sch. 2 (item 2) (am. by 44, 2000, Sch. 3 [item 4]; 91, 2000, Sch. 2 [item 1A])

as amended by

 

 

 

 

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

44, 2000

3 May 2000

Schedule 3 (item 4): (zka)

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

91, 2000

30 June 2000

Schedule 2 (item 1A): (zkb)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 41): (zkc)

Federal Magistrates (Consequential Amendments) Act 1999

194, 1999

23 Dec 1999

Schedule 24: 23 Dec 1999 (zl)

Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999

201, 1999

23 Dec 1999

Schedule 2: 24 Dec 1999 (zm)

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

44, 2000

3 May 2000

Schedule 1, Schedule 3 (items 55–67) and Schedule 4 (items 17–48): (zn)
Schedule 2 (item 12): 1 Apr 2002 (zn)
Schedule 3 (item 68): (zn)

Sch. 3 (item 62)

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Schedule 8 (item 20): 1 July 1999 (zo)

Fuel Sales Grants (Consequential Amendments) Act 2000

60, 2000

19 June 2000

19 June 2000 (see s. 2)

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

28 June 2000

Sch. 1 (item 8(4))

Diesel and Alternative Fuels Grants Scheme Amendment Act 2000

77, 2000

30 June 2000

Schedule 2: Royal Assent (zp)

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

86, 2000

30 June 2000

Schedule 1 (items 26A, 26B, 27–58): Royal Assent (zq)

Sch. 1 (item 58)

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

89, 2000

30 June 2000

Schedule 2 (items 114, 116): (zr)
Schedule 2 (items 115, 117): Royal Assent (zr)
Schedule 7: (zr)

s. 2(6) (am. by 57, 2002, Sch. 12 [item 46])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 46): (zra)

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

91, 2000

30 June 2000

Schedule 1 and Schedule 2 (items 68–120, 142A, 143, 144): (zs)
Schedule 3 (items 1–16): (zs)

Sch. 1 (item 4) and Sch. 2 (item 144)
Sch. 1 (item 3) am. by 101, 2006, Sch. 2 [items 14–17])

as amended by

 

 

 

 

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedule 2 (items 14–17): Royal Assent

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Schedule 1 (items 10, 10A, 11), Schedule 4 (item 10), Schedule 6 (items 8–10), Schedule 7 (item 33) and Schedule 11 (item 17): (zt)
Schedule 7 (items 31, 32) and Schedule 9 (items 12–16, 18): (zt)

Sch. 9 (item 18)

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

94, 2000

30 June 2000

Schedule 5: 1 July 2000 (zu)

Youth Allowance Consolidation Act 2000

106, 2000

6 July 2000

Schedule 5 (items 10, 11): 1 July 1998 (zv)
Schedule 5 (item 12): 1 July 1999 (zv)

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

132, 2000

13 Nov 2000

13 Nov 2000

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

137, 2000

24 Nov 2000

ss. 1–3 and Schedule 1 (items 1, 4, 6, 7, 9–11, 32): Royal Assent
Remainder: 24 May 2001

Sch. 2 (items 418, 419)

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Schedule 5 (items 4–17, 18(1A), (2)): Royal Assent (zw)
Schedule 7 (items 19, 20): (zw)

Sch. 5 (item 18(1A), (2))

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Schedule 2: (zx)

Sch. 2 (item 5)

Taxation Laws Amendment (Excise Arrangements) Act 2001

25, 2001

6 Apr 2001

Schedule 7 (items 28–37): 4 May 2001 (zy)

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

ss. 4–14 and Schedule 3 (items 509, 510): 15 July 2001 (see Gazette 2001, No. S285) (zz)

ss. 4–14

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

71, 2001

30 June 2001

Schedule 2 (item 24): 1 July 1998 (zza)

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Schedule 1 (items 69–78): 23 May 2001
Schedule 2 (items 48–52): 1 Jan 2001
Schedule 3 (items 34–36): 1 Apr 2001
Remainder: Royal Assent

Sch. 1 (items 22, 62(1)), Sch. 2 (items 40,
48–53, 95(1)), Sch. 3 (items 29, 32, 33), Sch. 4 (item 10) and Sch. 5 (item 3)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 56): (zzaa)

Child Support Legislation Amendment Act 2001

75, 2001

30 June 2001

Schedule 5 (items 71–73): Royal Assent (zzb)

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

121, 2001

24 Sept 2001

ss. 1–3: Royal Assent
Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)

National Crime Authority Legislation Amendment Act 2001

135, 2001

1 Oct 2001

Schedules 1–7 and 9–12: 12 Oct 2001 (see Gazette 2001, No. S428)
Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428)
Remainder: Royal Assent

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

146, 2001

1 Oct 2001

s. 4 and Schedule 3: 15 Dec 2001 (zzc)

s. 4

Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001

159, 2001

1 Oct 2001

29 Oct 2001

Sch. 1 (item 97)

New Business Tax System (Debt and Equity) Act 2001

163, 2001

1 Oct 2001

1 July 2001

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Schedule 2: 1 July 2000
Remainder: Royal Assent

Sch. 1 (item 25)

Taxation Laws Amendment Act (No. 6) 2001

169, 2001

1 Oct 2001

Schedule 6 (items 18, 18A, 19(3), (4)): Royal Assent (zzd)

Sch. 6 (item 19(3), (4))

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

15, 2002

4 Apr 2002

4 Apr 2002

Sch. 1 (item 21)

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

51, 2002

29 June 2002

Schedule 6 (items 10, 11): 1 July 2002 (zze)
Schedule 6 (items 12–14): 27 July 2002 (zze)

Sch. 6 (items 11, 14)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 36, 37): (zzf)
Schedule 12 (items 87–94): Royal Assent

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

68, 2002

22 Aug 2002

24 Oct 2002 (see s. 2)

Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002

86, 2002

11 Oct 2002

ss. 1–3: Royal Assent
Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)

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

117, 2002

2 Dec 2002

Schedule 11 (items 12–15) and Schedule 14 (items 14, 15): (zzg)

Australian Crime Commission Establishment Act 2002

125, 2002

10 Dec 2002

Schedule 2 (items 125–187, 226): 1 Jan 2003

Sch. 2 (item 226)

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

10, 2003

2 Apr 2003

Schedule 1 (items 1–52, 54–75, 78–82): 20 May 2002
Remainder: Royal Assent

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

16, 2003

11 Apr 2003

Schedule 4 (items 8–10), Schedule 6 (items 11, 12), Schedule 14 (items 8–12), Schedule 23 (item 14), Schedule 24 (items 1–19) and Schedule 28 (items 14–18, 19(3)): (zzh)

Sch. 24 (item 19) and Sch. 28 (item 19(3))

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

54, 2003

27 June 2003

1 July 2003

Sch. 5 (items 36, 37)

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

Schedule 3 (items 134–139, 140(1)), Schedule 5 and Schedule 6 (items 2, 3): Royal Assent

Sch. 3 (item 140(1)), Sch. 5 (item 30) and Sch. 6 (item 3)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003
Schedule 10 (item 12): Royal Assent

Sch. 9 (items 18(2), 19)

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (items 32, 33, 35): (zzi)
Schedule 6 (item 34): Royal Assent

Taxation Laws Amendment Act (No. 8) 2003

107, 2003

21 Oct 2003

Schedule 2 (items 15–26, 40) and Schedule 7 (items 19–22): Royal Assent

Sch. 2 (item 40) and Sch. 7 (items 20, 22)

Superannuation (Government Cocontribution for Low Income Earners) (Consequential Amendments) Act 2003

111, 2003

12 Nov 2003

12 Nov 2003

Sch. 1 (item 25)

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

122, 2003

5 Dec 2003

Schedule 2 (items 24–26): Royal Assent

Sch. 2 (item 26)

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

133, 2003

17 Dec 2003

17 Dec 2003

Sch. 4 (item 79)

Taxation Laws Amendment Act (No. 5) 2003

142, 2003

17 Dec 2003

Schedule 8 (items 22, 23, 24(4)): Royal Assent

Sch. 8 (item 24(4))

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

150, 2003

19 Dec 2003

Schedule 2 (items 152–160): (zzj)

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

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

52, 2004

27 Apr 2004

ss. 1–3: Royal Assent
Remainder: 1 July 2004 (see s. 2(1))

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

83, 2004

25 June 2004

Schedule 1 (item 84): (zzk)
Schedule 1 (item 107): (zzk)
Schedule 1 (items 125, 126(1), (6), (11)): Royal Assent

Sch. 1 (item 126(1), (6), (11))

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

95, 2004

29 June 2004

Schedule 10 (items 41, 44(2), (3), 45): 1 July 2005

Sch. 10 (items 44(2), (3), 45)

as amended by

 

 

 

 

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

58, 2006

22 June 2006

Schedule 7 (items 210, 211): (zzka)

Taxation Laws Amendment Act (No. 1) 2004

101, 2004

30 June 2004

Schedule 11 (items 3–15): (zzl)
Schedule 11 (item 130): (zzl)
Schedule 11 (items 155–160, 163, 164): Royal Assent

Tax Laws Amendment (Small Business Measures) Act 2004

134, 2004

13 Dec 2004

Schedule 1 (items 15, 16), Schedule 2 (items 22, 23) and Schedule 3 (items 8–10): Royal Assent

Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)

Financial Framework Legislation Amendment Act 2005

8, 2005

22 Feb 2005

s. 4 and Schedule 1 (items 426, 496): Royal Assent

s. 4 and Sch. 1 (item 496)

Tax Laws Amendment (Longterm Nonreviewable Contracts) Act 2005

10, 2005

22 Feb 2005

Schedule 1 (item 18): 1 July 2005

Tax Laws Amendment (2004 Measures No. 6) Act 2005

23, 2005

21 Mar 2005

Schedule 2 (items 13, 14(2)) and Schedule 3 (items 103–109, 111(3)): Royal Assent

Sch. 2 (item 14(2)) and Sch. 3 (item 111(3))

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

41, 2005

1 Apr 2005

Schedule 1 (items 12, 13) and Schedule 10 (items 233–241, 275): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (2005 Measures No. 3) Act 2005

63, 2005

26 June 2005

Schedule 3: Royal Assent

Sch. 3 (item 3)

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005

75, 2005

29 June 2005

29 June 2005

Sch. 1 (item 31) and Sch. 2 (item 16)

Tax Laws Amendment (2005 Measures No. 1) Act 2005

77, 2005

29 June 2005

29 June 2005

Sch. 4 (items 7, 9)

Tax Laws Amendment (2005 Measures No. 2) Act 2005

78, 2005

29 June 2005

29 June 2005

Sch. 4 (item 5) and Sch. 6 (item 28(1))

Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005

83, 2005

6 July 2005

Schedule 3: Royal Assent

Statute Law Revision Act 2005

100, 2005

6 July 2005

Schedule 1 (items 64, 65): Royal Assent

Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005

147, 2005

14 Dec 2005

Schedule 2 (item 25): Royal Assent

Tax Laws Amendment (2005 Measures No. 4) Act 2005

160, 2005

19 Dec 2005

Schedule 4: 6 June 2006 (see F2006L01656)
Remainder: Royal Assent

Sch. 1 (item 14(2), (3)) and Sch. 4 (item 27)

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

161, 2005

19 Dec 2005

Schedule 1 (items 27–37,
46–56, 59) and Schedule 2 (items 1, 16–32): Royal Assent

Sch. 1 (items 32, 35, 37, 59) and Sch. 2 (items 28–32)

Tax Laws Amendment (2006 Measures No. 1) Act 2006

32, 2006

6 Apr 2006

6 Apr 2006

Sch. 3 (item 17)

Student Assistance Legislation Amendment Act 2006

47, 2006

22 May 2006

Schedule 1 (items 24, 25) and Schedule 2 (items 26, 27): 1 July 2006

Sch. 1 (item 25) and Sch. 2 (item 27)

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

58, 2006

22 June 2006

Schedule 7 (items 131–169, 217–219): Royal Assent

Sch. 7 (items 133, 138, 139, 165)

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Schedule 5 (items 39–58, 160–165): 1 July 2006 (see s. 2(1))
Schedule 5 (items 59, 60): (zzm)

Sch. 5 (items
53–58, 60)

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006

74, 2006

26 June 2006

Schedule 1 (items 97–100): 1 July 2006

Petroleum Resource Rent Tax Assessment Amendment Act 2006

78, 2006

30 June 2006

Schedule 1 (items 11, 12) and Schedule 4 (items 25–38): 1 July 2006

Sch. 1 (item 12) and Sch. 4 (item 38)

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Schedule 4 (items 10–14), Schedule 6 (items 10, 11) and Schedule 7 (items 4–6): Royal Assent

Sch. 4 (item 14) and Sch. 7 (item 6)

as amended by

 

 

 

 

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

4, 2007

19 Feb 2007

Schedule 2 (item 23): Royal Assent

Law Enforcement Integrity Commissioner (Consequential Amendments) Act 2006

86, 2006

30 June 2006

Schedule 1 (items 71, 72): 30 Dec 2006 (see s. 2(1))

International Tax Agreements Amendment Act (No. 1) 2006

100, 2006

14 Sept 2006

14 Sept 2006

Sch. 1 (item 11) and Sch. 2 (item 7)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedules 3 and 4: 1 Jan 2008
Remainder: Royal Assent

Sch. 6 (items 1, 3–11, 14, 15)

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

4, 2007

19 Feb 2007

Schedule 2 (items 17–21): Royal Assent

Sch. 2 (item 19)

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Schedule 1 (item 25): (zzn)
Schedule 4 (item 32): Royal Assent

Tax Laws Amendment (Simplified Superannuation) Act 2007

9, 2007

15 Mar 2007

Schedule 1 (items 19–24), Schedule 2 (items 4, 5), Schedule 4 (items 11–13, 15, 16) and Schedule 5 (items 31–34, 36): Royal Assent
Schedule 4 (item 14) and Schedule 5 (item 35): (zzo)

Sch. 1 (item 24), Sch. 4 (item 16) and Sch. 5 (items 32, 36)

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Schedule 1 (items 366–393,
406(1)–(3)): (zzp)
Schedule 3 (items 61–66): 15 Mar 2007
Schedule 4 (item 12): 15 Mar 2007 (see s. 2(1))

Sch. 1 (item 406(1)–(3)) and Sch. 3 (item 66)

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007

32, 2007

30 Mar 2007

Schedule 3 (items 17, 18): 1 July 2007

Tax Laws Amendment (2006 Measures No. 7) Act 2007

55, 2007

12 Apr 2007

12 Apr 2007

Tax Laws Amendment (2007 Measures No. 1) Act 2007

56, 2007

12 Apr 2007

12 Apr 2007

Sch. 1 (item 5) and Sch. 3 (item 39)

Tax Laws Amendment (2007 Measures No. 2) Act 2007

78, 2007

21 June 2007

Schedule 3 (item 22): Royal Assent

Tax Laws Amendment (2007 Measures No. 3) Act 2007

79, 2007

21 June 2007

Schedule 8 (items 3, 26(1), (2)): 1 July 2007
Schedule 10 (items 1, 2,
14–32): Royal Assent

Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32)

Tax Laws Amendment (Small Business) Act 2007

80, 2007

21 June 2007

21 June 2007

Sch. 2 (item 67(3)) and Sch. 6 (item 9)

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Schedule 1 (items 212, 222, 225, 226), Schedule 4 (items 47, 48, 51, 52), Schedule 5 (items 29, 30, 48(1), (4), (5)) and Schedule 7 (items 99–102, 104(3)): Royal Assent
Schedule 5 (item 47): (zzq)

Sch. 1 (items 222, 225, 226), Sch. 4 (items 51, 52) and Sch. 5 (item 48(1), (4), (5))

Tax Laws Amendment (2007 Measures No. 5) Act 2007

164, 2007

25 Sept 2007

Schedule 1 (items 68–70, 71(12)): Royal Assent

Sch. 1 (item 71(12))

Tax Laws Amendment (Election Commitments No. 1) Act 2008

32, 2008

23 June 2008

Schedule 1 (items 1, 24–58): Royal Assent

Sch. 1 (item 58)

First Home Saver Accounts (Consequential Amendments) Act 2008

45, 2008

25 June 2008

Schedule 1 (items 53–66), Schedule 4 (item 64), Schedule 6 (items 18–21) and Schedule 7 (item 56): 26 June 2008

Statute Law Revision Act 2008

73, 2008

3 July 2008

Schedule 4 (items 480–491): 4 July 2008

Tax Laws Amendment (2008 Measures No. 3) Act 2008

91, 2008

20 Sept 2008

Schedule 2: 1 July 2008

Sch. 2 (items 16, 18)

First Home Saver Accounts (Further Provisions) Amendment Act 2008

92, 2008

30 Sept 2008

Schedule 1 (items 24–26) and Schedule 2 (items 41, 42): 1 Oct 2008

Sch. 1 (item 26)

Tax Laws Amendment (2008 Measures No. 4) Act 2008

97, 2008

3 Oct 2008

Schedule 3 (items 177–185): Royal Assent

Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008

105, 2008

17 Oct 2008

Schedule 1 (item 60): (zzr)

Tax Laws Amendment (Education Refund) Act 2008

141, 2008

9 Dec 2008

Schedule 1 (items 8–10): Royal Assent

Sch. 1 (item 10)

Tax Laws Amendment (Luxury Car Tax–Minor Amendments) Act 2008

150, 2008

11 Dec 2008

Schedule 1 (items 6, 7): Royal Assent

Sch. 1 (item 7)

Temporary Residents’ Superannuation Legislation Amendment Act 2008

151, 2008

11 Dec 2008

Schedule 1 (items 23–26): 18 Dec 2008 (see F2008L04636)

Migration Legislation Amendment (Worker Protection) Act 2008

159, 2008

18 Dec 2008

Schedule 2: 14 Sept 2009 (see F2009L02375)

Sch. 2 (item 2)

Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009

6, 2009

18 Feb 2009

Schedule 1 (items 5–7): 18 Feb 2009 (see s. 2(1))

Tax Laws Amendment (2008 Measures No. 6) Act 2009

14, 2009

26 Mar 2009

Schedule 2 and Schedule 4 (items 37–44): Royal Assent

Sch. 2 (item 9) and Sch. 4 (items 39, 44)

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Schedule 1 (items 101–105): Royal Assent

Sch. 1 (items 102, 103, 104(1)–(4), (6), (8)–(19), 105(2))
Sch. 1 (item 104(5)) (am. by 147, 2011, Sch. 4 [item 1])
Sch. 1 (item 104(7)) (am. by 136, 2010, Sch. 3 [item 133])
Sch. 1 (item 104(7A)) (ad. by 136, 2010, Sch. 3 [item 134])
Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2])
Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5])
Sch. 1 (item 105(1)) (am. by 147, 2011, Sch. 4 [item 3])

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 4) Act 2010

136, 2010

7 Dec 2010

Schedule 3 (items 133, 134): (zzra)

Tax Laws Amendment (2011 Measures No. 7) Act 2011

147, 2011

29 Nov 2011

Schedule 4: 30 Nov 2011

Sch. 4 (item 4)

Tax Laws Amendment (2012 Measures No. 2) Act 2012

99, 2012

29 June 2012

Schedule 2 (item 5): (see 99, 2012 below)

Tax Laws Amendment (2009 Measures No. 1) Act 2009

27, 2009

26 Mar 2009

Schedule 1 (items 1–3, 5): Royal Assent
Schedule 1 (item 4): [see Endnote 3]
Schedule 2 (items 64–66) and Schedule 3 (items 11–18, 102(1)): 27 Mar 2009

Sch. 1 (item 5) and Sch. 3 (item 102(1))

Tax Laws Amendment (2009 Measures No. 2) Act 2009

42, 2009

23 June 2009

Schedule 1 (items 34, 35) and Schedule 6 (item 34): Royal Assent

Sch. 1 (item 35)

Tax Laws Amendment (2009 Measures No. 3) Act 2009

47, 2009

24 June 2009

Schedule 1 (items 1, 2, 6): 25 June 2009
Schedule 1 (items 3–5): [see Endnote 3]
Schedule 2 (items 2–15): Royal Assent

Sch. 1 (item 6) and Sch. 2 (item 15).

as amended by

 

 

 

 

Tax Laws Amendment (2011 Measures No. 4) Act 2011

43, 2011

27 June 2011

Schedule 1 (items 5–8, 12): 28 June 2011

Sch. 1 (item 12)

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 2 (items 16–22,
25–31): 1 Oct 2009
Schedule 2 (item 24): 1 Jan 2010
Schedule 5 (items 233–236, 239–243, 246–257): Royal Assent

Sch. 2 (items 25–31)

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009

114, 2009

16 Nov 2009

Schedule 1 (items 14–26) and Schedule 2: (zzs)

Sch. 1 (item 26) and Sch.2

Tax Laws Amendment (2009 Measures No. 5) Act 2009

118, 2009

4 Dec 2009

Schedule 1 (items 47–49, 51(2), 53, 54) and Schedule 2 (items 1–3): Royal Assent
Schedule 2 (items 4, 5): (zzt)

Sch. 1 (items 51(2), 53, 54) and Sch. 2 (items 2, 3, 5)

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009

126, 2009

9 Dec 2009

Schedule 1 (items 19, 20): 9 June 2010 (see s. 2(1))

Sch. 1 (item 20)

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009

133, 2009

14 Dec 2009

Schedule 1 (items 2–5, 78–82, 86, 87): 14 Dec 2009
Schedule 3 (items 41–45): Royal Assent

Sch. 1 (items 86, 87) and Sch. 3 (items 44, 45)

Crimes Legislation Amendment (Serious and Organised Crime) Act (No. 2) 2010

4, 2010

19 Feb 2010

Schedule 11 (items 20, 21): 20 Feb 2010

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Schedule 1 (item 47): Royal Assent

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

20, 2010

24 Mar 2010

Schedule 1 (items 15, 16, 18–20), Schedule 3 (items 30, 31) and Schedule 5 (items 8–11): Royal Assent
Schedule 2 (items 19–22, 23(1)): 1 July 2010

Sch. 1 (items 19, 20), Sch. 2 (item 23(1)) and Sch. 3 (item 31)

Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010

21, 2010

24 Mar 2010

Schedule 1 (items 24–29): Royal Assent

Sch. 1 (item 29)

Tax Laws Amendment (2010 Measures No. 1) Act 2010

56, 2010

3 June 2010

s. 4(2), Schedule 3 (items 9, 10(1), (5)), Schedule 5 (items 191–193) and Schedule 6 (items 12–14, 27–36, 44–53, 110, 111, 116, 159, 160): Royal Assent
Schedule 1 (item 8): (zzu)
Schedule 2 (items 3, 4) and Schedule 6 (items 58–97, 101–105): 4 June 2010

s. 4(2), Sch. 2 (item 4), Sch. 3 (item 10(1), (5)), Sch. 5 (item 193) and Sch. 6 (items 14, 53, 101, 105)

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

74, 2010

28 June 2010

Schedule 1 (items 41, 42, 45, 56–63): Royal Assent
Schedule 2 (items 13–46): 1 July 2010

Sch. 1 (items 45, 63) and Sch. 2 (item 46)

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

75, 2010

28 June 2010

Schedule 2 (items 3–24): 1 July 2010

Sch. 2 (item 24)

Tax Laws Amendment (Transfer of Provisions) Act 2010

79, 2010

29 June 2010

Schedule 1 (items 6–10,
36–53, 57–66) and Schedule 4 (items 7, 47–49, 51): 1 July 2010

Sch. 1 (items 53, 57–66) and Sch. 4 (item 51)

Tax Laws Amendment (2010 Measures No. 3) Act 2010

90, 2010

29 June 2010

Schedule 3 and Schedule 5 (items 4, 5, 7): Royal Assent

Sch. 5 (item 7) (am. by 12, 2012, Sch. 6 [item 190])

as amended by

 

 

 

 

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Schedule 6 (item 190): Royal Assent

Paid Parental Leave (Consequential Amendments) Act 2010

105, 2010

14 July 2010

Schedule 1 (items 71–82) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1))
Schedule 1 (item 83): (zzv)

Sch. 2 (items 1, 2)

Superannuation Legislation Amendment Act 2010

117, 2010

16 Nov 2010

Schedule 4 (item 25): Royal Assent

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Schedule 1, Schedule 2 (items 96–117, 124, 125) and Schedule 3 (items 16–19): 17 Dec 2010

Sch. 1 (items 2, 3) and Sch. 2 (items 124, 125)

Human Services Legislation Amendment Act 2011

32, 2011

25 May 2011

Schedule 4 (item 628): (zzw)
Schedule 4 (item 629): (zzw)

Tax Laws Amendment (2011 Measures No. 2) Act 2011

41, 2011

27 June 2011

Schedule 5 (items 10–14,
21–23): 28 June 2011
Schedule 5 (item 24): 1 July 2011 (see s. 2(1))
Schedule 5 (items 34, 35, 146, 147, 168–172, 401–411, 421, 422): Royal Assent

Sch. 5 (items 13, 14, 422)

Tax Laws Amendment (2011 Measures No. 4) Act 2011

43, 2011

27 June 2011

Schedule 1 (items 1–4, 12): 28 June 2011
Schedule 1 (items 9–11): [see Endnote 3]
Schedule 4: Royal Assent

Sch. 1 (item 12) and Sch. 4 (item 5)

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Schedule 2 (items
1109–1111) and Schedule 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11)

Tax Laws Amendment (2010 Measures No. 5) Act 2011

61, 2011

29 June 2011

Schedule 6: 1 July 2011

Taxation of Alternative Fuels Legislation Amendment Act 2011

68, 2011

29 June 2011

Schedule 1 (item 36): 1 Dec 2011

Tax Laws Amendment (Research and Development) Act 2011

93, 2011

8 Sept 2011

Schedule 3 (items 109–111) and Schedule 4 (items 1–6): Royal Assent

Sch. 4 (items 1–6)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Schedule 1 (item 212A) and Schedule 2 (item 73): 2 Apr 2012 (see s. 2(1))

Clean Energy (Household Assistance Amendments) Act 2011

141, 2011

29 Nov 2011

Schedule 6 (items 12, 13): (zzx)

Tax Laws Amendment (2011 Measures No. 7) Act 2011

147, 2011

29 Nov 2011

Schedule 3, Schedule 5 (items 10–16) and Schedule 8 (item 43): Royal Assent)
Schedule 8 (items 10–35, 37, 39, 40): 1 Jan 2012
Schedule 8 (item 36): 1 July 2012

Sch. 3 (items 2, 3),
Sch. 5 (item 16) and Sch. 8 (items 37, 39, 40)

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Schedule 6 (items 27–29): (zzy)
Schedule 6 (items 84–93, 186, 187, 191, 192, 212, 213, 218, 241–246,
248–251): Royal Assent
Schedule 6 (item 182): 3 Oct 2008 (see s. 2(1))

Sch. 6 (items 192, 248, 251)

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012

14, 2012

29 Mar 2012

Schedule 1: 1 July 2012 (see s. 2(1))
Schedule 2 (items 1–9): (zzz)
Schedule 2 (items 17–28): (zzz)

s. 2(1) (item 3) (am. by 39, 2012, Sch. 1 [items 265, 266])

as amended by

 

 

 

 

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Schedule 1 (items 265, 266): (zzza)
Schedule 1 (items 269, 270): (zzza)

Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012

23, 2012

29 Mar 2012

Schedule 1 (items 9, 10): Royal Assent

Sch. 1 (item 10)

Fairer Private Health Insurance Incentives Act 2012

26, 2012

4 Apr 2012

Schedule 1 (items 41, 42, 48(1)): 1 July 2012

Sch. 1 (item 48(1))

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Schedule 1 (items 1, 2, 29, 190–223, 231–240): 1 July 2012
Schedule 1 (items 255–264): [see Endnote 3]
Schedule 4 (items 19–24): Royal Assent

Sch. 1 (items 239, 240, 264)

Tax Laws Amendment (Shipping Reform) Act 2012

57, 2012

21 June 2012

Schedule 5: Royal Assent

Tax Laws Amendment (2012 Measures No. 3) Act 2012

58, 2012

21 June 2012

Schedule 1 (items 8–28): 21 June 2012 (see s. 2(1))

Sch. 1 (item 11)

Tax Laws Amendment (2012 Measures No. 1) Act 2012

71, 2012

27 June 2012

Schedule 5 (item 17): (zzzb)
Schedule 5 (item 18): (zzzb)
Schedule 5 (item 19): Royal Assent

Telecommunications Interception and Other Legislation Amendment (State Bodies) Act 2012

74, 2012

27 June 2012

Schedule 1 (items 3, 28): 10 Feb 2013 (see s. 2(1))

Sch. 1 (item 28)

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

75, 2012

27 June 2012

Schedule 4 (items 13–16, 20), Schedule 5 and Schedule 7: Royal Assent

Sch. 4 (item 20)

Financial Framework Legislation Amendment Act (No. 2) 2012

82, 2012

28 June 2012

Schedule 1 (item 124): 29 June 2012

Superannuation Legislation Amendment (Stronger Super) Act 2012

91, 2012

28 June 2012

Schedule 1 (items 3, 20): 29 June 2012

Sch. 1 (item 20) (am. by 158, 2012, Sch. 4 [item 73])

as amended by

 

 

 

 

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

158, 2012

28 Nov 2012

Schedule 4 (item 73): 29 Nov 2012

Tax Laws Amendment (Managed Investment Trust Withholding Tax) Act 2012

97, 2012

29 June 2012

Schedule 1: 29 June 2012 (see s. 2(1))
Remainder: Royal Assent

Tax Laws Amendment (2012 Measures No. 2) Act 2012

99, 2012

29 June 2012

Schedule 1 (items 1–9, 12–15, 23, 36–47): 30 June 2012
Schedule 1 (items 49–57): (zzzc)
Schedule 2 (item 5): (zzzc)

Sch. 1 (items 4, 7, 9, 23, 46, 47, 57)

Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012

109, 2012

22 July 2012

Schedule 1 (items 114–119): 1 Oct 2012

Tax Laws Amendment (CrossBorder Transfer Pricing) Act (No. 1) 2012

115, 2012

8 Sept 2012

Schedule 1 (items 13, 14): Royal Assent

Sch. 1 (item 14)

Statute Law Revision Act 2012

136, 2012

22 Sept 2012

Schedule 6 (items 82–84): Royal Assent

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

158, 2012

28 Nov 2012

Schedule 2 (item 69): 31 Jan 2013
Schedule 3: Royal Assent
Schedule 4 (item 74): 29 Nov 2012

Sch. 3 (item 9)

Australian Charities and Notforprofits Commission (Consequential and Transitional) Act 2012

169, 2012

3 Dec 2012

Schedule 2 (items 68–68C, 131–134) and Schedule 3 (items 2A–17): 3 Dec 2012 (see s. 2(1))
Schedule 3 (item 19): [see Endnote 3]

Personal Liability for Corporate Fault Reform Act 2012

180, 2012

10 Dec 2012

Schedule 6 (items 30, 31): 11 Dec 2012

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012

181, 2012

10 Dec 2012

Schedule 1 (items 10–12): [see Endnote 3]

Sch. 1 (item 12)

Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012

185, 2012

10 Dec 2012

Schedule 1 (items 7–20): Royal Assent

Privacy Amendment (Enhancing Privacy Protection) Act 2012

197, 2012

12 Dec 2012

Schedule 5 (items 133, 134): [see Endnote 3]

Federal Circuit Court of Australia (Consequential Amendments) Act 2013

13, 2013

14 Mar 2013

Schedule 1 (items 510, 511): 12 Apr 2013 (see s. 2(1))

Electoral and Referendum Amendment (Improving Electoral Administration) Act 2013

26, 2013

28 Mar 2013

Schedule 1 (item 53): 29 Mar 2013

 

(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 twentyeighth 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 twentyeighth 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 twentyeighth 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 GovernorGeneral 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 11 of the A New Tax System (Goods and Services Tax) Act 1999.

 Section 11 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 11 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 11 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

9.  Schedules 6 to 15

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

(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 110 to 23815 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 Noncompliance 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

Endnote 2—Amendment history

This endnote sets out the amendment history of the Taxation Administration Act 1953.

 

ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted    exp. = expired or ceased to have effect

Provision affected

How affected

Part I

 

Heading to Part I............

ad. No. 133, 1974

s. 2.....................

am. No. 95, 1959

 

rs. No. 123, 1984

 

am. No. 48, 1986; No. 107, 1989; No. 110, 1990; No. 100, 1991; No. 47, 1992; No. 17, 1993; No. 34, 1997; Nos. 11, 85, 94, 146, 161, 179 and 201, 1999; Nos. 25, 135 and 146, 2001; No. 125, 2002; No. 54, 2003; No. 101, 2004; Nos. 63, 100 and 161, 2005; Nos. 74, 86 and 101, 2006; No. 9, 2007; Nos. 88 and 114, 2009; Nos. 74 and 145, 2010; Nos. 41 and 147, 2011; Nos. 12 and 39, 2012

s. 2A....................

ad. No. 146, 2001

s. 3.....................

am. No. 95, 1959; No. 59, 1979

 

rs. No. 123, 1984

 

am. No. 88, 2009

s. 3AA..................

ad. No. 178, 1999

 

am. No. 91, 2000; No. 12, 2012

Part IA

 

Part IA..................

ad. No. 123, 1984

s. 3A....................

ad. No. 123, 1984

Note to s. 3A..............

ad. No. 145, 2010

s. 3B....................

ad. No. 123, 1984

 

am. No. 138, 1987; No. 107, 1989; No. 216, 1991; Nos. 47 and 98, 1992; No. 82, 1993; No. 161, 1999; No. 56, 2007; Nos. 88 and 114, 2009; No. 145, 2010

s. 3C....................

ad. No. 123, 1984

 

am. No. 123, 1985; No. 138, 1987; No. 97, 1988; No. 107, 1989; No. 216, 1991; No. 98, 1992; No. 82, 1993; Nos. 56 and 201, 1999; No. 146, 2001; Nos. 10 and 54, 2003; Nos. 73 and 100, 2006; Nos. 88 and 114, 2009

 

rep. No. 145, 2010

Note to s. 3C(2) ............

ad. No. 100, 2006

 

rep. No. 145, 2010

Heading to s. 3D............

am. No. 125, 2002

 

rep. No. 145, 2010

s. 3D....................

ad. No. 104, 1985

 

am. No. 168, 1985; No. 120, 1987; No. 97, 1988; No. 201, 1999; No. 146, 2001; No. 125, 2002; No. 54, 2003; No. 143, 2007

 

rep. No. 145, 2010

Note to s. 3D(16) ...........

ad. No. 146, 2001

 

rep. No. 145, 2010

Heading to s. 3E............

rs. No. 161, 1999

 

rep. No. 145, 2010

s. 3E....................

ad. No. 107, 1989

 

am. No. 47, 1992; No. 161, 1999; No. 137, 2000; No. 146, 2001; No. 86, 2002; No. 101, 2006

 

rep. No. 145, 2010

ss. 3EA, 3EB..............

ad. No. 161, 1999

 

rep. No. 145, 2010

s. 3EC...................

ad. No. 161, 1999

 

am. No. 101, 2003

 

rep. No. 145, 2010

s. 3ED...................

ad. No. 159, 2008

 

am. No. 88, 2009

 

rep. No. 145, 2010

Heading to s. 3F............

am. No. 25, 2001

 

rep. No. 145, 2010

s. 3F....................

ad. No. 107, 1989

 

am. No. 25, 2001

 

rep. No. 145, 2010

ss. 3G, 3H................

ad. No. 56, 2007

 

rep. No. 145, 2010

Part II

 

Heading to Part II...........

ad. No. 133, 1974

s. 4.....................

am. No. 95, 1959; No. 65, 1985; No. 154, 1986

s. 4A....................

ad. No. 146, 1999

s. 5.....................

am. No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960; No. 75, 1964; No. 93, 1966; No. 120, 1968; No. 133, 1974; No. 123, 1984; No. 65, 1985; No. 146, 1999; No. 159, 2001

s. 5A....................

ad. No. 133, 1974

 

am. No. 65, 1985; No. 43, 1996

s. 6.....................

am. No. 95, 1959

 

rs. No. 123, 1984; No. 122, 1991

 

am. No. 146, 1999

s. 6A....................

ad. No. 95, 1959

 

rs. No. 123, 1984

s. 6B....................

ad. No. 123, 1984

 

am. No. 62, 1987; No. 85, 1999; No. 4, 2007; No. 46, 2011

Notes to s. 6B(1), (2) .........

ad. No. 46, 2011

s. 6C....................

ad. No. 123, 1984

 

am. No. 122, 1991

s. 6D....................

ad. No. 123, 1984

 

am. No. 201, 1999; No. 54, 2003

s. 8.....................

am. No. 133, 1974; No. 123, 1984; No. 85, 1999

Part IIA

 

Heading to Part IIA..........

rs. No. 101, 2006

Part IIA..................

ad. No. 11, 1999

Heading to Div. 1 of Part IIA....

rep. No. 101, 2006

s. 8AAA.................

ad. No. 11, 1999

 

am. No. 101, 2006; No. 79, 2010

s. 8AAB.................

ad. No. 11, 1999

 

am. No. 59, 1999 (as am. by No. 44, 2000); Nos. 118 and 178, 1999; Nos. 44, 58, 60, 89 and 91, 2000; No. 73, 2001; No. 68, 2002; Nos. 16, 54 and 111, 2003; No. 75, 2005; Nos. 58, 73, 80, 100 and 101, 2006; Nos. 9, 15 and 143, 2007; Nos. 32, 45, 97 and 151, 2008; Nos. 6, 27 and 133, 2009; Nos. 20 and 79, 2010; No. 41, 2011; Nos. 14, 26, 58, 99 and 169, 2012

s. 8AAC.................

ad. No. 11, 1999

s. 8AAD.................

ad. No. 11, 1999

 

rs. No. 73, 2001

s. 8AAE.................

ad. No. 11, 1999

Note to s. 8AAE............

rs. No. 179, 1999

s. 8AAF.................

ad. No. 11, 1999

 

am. Nos. 178 and 179, 1999

s. 8AAG.................

ad. No. 11, 1999

 

am. No. 91, 2000

s. 8AAGA................

ad. No. 178, 1999

s. 8AAH.................

ad. No. 11, 1999

Div. 2 of Part IIA...........

rep. No. 101, 2006

s. 8AAHA................

ad. No. 91, 2000

 

rep. No. 101, 2006

s. 8AAI..................

ad. No. 11, 1999

 

rep. No. 101, 2006

s. 8AAJ..................

ad. No. 11, 1999

 

am. No. 178, 1999

 

rep. No. 101, 2006

s. 8AAK.................

ad. No. 11, 1999

 

rep. No. 101, 2006

s. 8AAL.................

ad. No. 11, 1999

 

am. No. 179, 1999

 

rep. No. 101, 2006

Note to s. 8AAL(3) ..........

rep. No. 179, 1999

ss. 8AAM, 8AAN...........

ad. No. 11, 1999

 

rep. No. 101, 2006

Div. 3 of Part IIA...........

rep. No. 101, 2006

s. 8AANA................

ad. No. 91, 2000

 

rep. No. 101, 2006

s. 8AAO.................

ad. No. 11, 1999

 

rep. No. 101, 2006

ss. 8AAP, 8AAQ...........

ad. No. 11, 1999

 

am. No. 178, 1999

 

rep. No. 101, 2006

s. 8AAR.................

ad. No. 11, 1999

 

am. No. 179, 1999

 

rep. No. 101, 2006

Note to s. 8AAR(3) ..........

rep. No. 179, 1999

ss. 8AAS, 8AAT............

ad. No. 11, 1999

 

rep. No. 101, 2006

Div. 4 of Part IIA ...........

rep. No. 179, 1999

ss. 8AAU–8AAW...........

ad. No. 11, 1999

 

rep. No. 179, 1999

Part IIB

 

Part IIB..................

ad. No. 11, 1999

Division 1

 

s. 8AAZA................

ad. No. 11, 1999

 

am. Nos. 178 and 179, 1999; Nos. 92 and 106, 2000; Nos. 54 and 150, 2003; No. 100, 2006; No. 150, 2008; No. 6, 2009; No. 56, 2010

s. 8AAZB................

ad. No. 11, 1999

Division 2

 

s. 8AAZC................

ad. No. 11, 1999

 

am. No. 178, 1999

Subhead. to s. 8AAZD(2) ......

ad. No. 178, 1999

s. 8AAZD................

ad. No. 11, 1999

 

am. No. 178, 1999

s. 8AAZE................

ad. No. 11, 1999

 

rep. No. 178, 1999

Heading to s. 8AAZF.........

am. No. 178, 1999

s. 8AAZF................

ad. No. 11, 1999

 

am. No. 178, 1999

s. 8AAZG................

ad. No. 11, 1999

Heading to s. 8AAZH........

am. No. 178, 1999

 

rs. No. 179, 1999; No. 44, 2000

s. 8AAZH................

ad. No. 11, 1999

 

am. Nos. 178 and 179, 1999; No. 44, 2000

s. 8AAZI.................

ad. No. 11, 1999

s. 8AAZJ.................

ad. No. 11, 1999

 

am. No. 178, 1999

s. 8AAZK................

ad. No. 11, 1999

 

rep. No. 178, 1999

Division 3

 

Div. 3 of Part IIB...........

ad. No. 11, 1999

 

rs. No. 178, 1999

s. 8AAZL................

ad. No. 11, 1999

 

rs. No. 178, 1999

 

am. No. 156, 2000; No. 61, 2011; No. 99, 2012

ss. 8AAZLA, 8AAZLB.......

ad. No. 178, 1999

 

am. No. 92, 2000

s. 8AAZLC...............

ad. No. 178, 1999

Heading to s. 8AAZLD.......

am. No. 150, 2003; No. 56, 2010

s. 8AAZLD...............

ad. No. 178, 1999

 

am. No. 150, 2003; No. 56, 2010

s. 8AAZLE...............

ad. No. 178, 1999

Division 3A

 

Div. 3A of Part IIB..........

ad. No. 178, 1999

s. 8AAZLF...............

ad. No. 178, 1999

s. 8AAZLG...............

ad. No. 178, 1999

 

am. No. 179, 1999; No. 39, 2012

Note to s. 8AAZLG..........

ad. No. 179, 1999

s. 8AAZLGA..............

ad. No. 75, 2012

s. 8AAZLH...............

ad. No. 178, 1999

 

am. No. 179, 1999; No. 91, 2000; No. 114, 2009

Division 4

 

s. 8AAZM................

ad. No. 11, 1999

s. 8AAZMA...............

ad. No. 91, 2000

 

am. No. 39, 2012

s. 8AAZMB...............

ad. No. 73, 2001

s. 8AAZN................

ad. No. 11, 1999

Part III

 

Heading to Part III...........

ad. No. 133, 1974

 

rep. No. 59, 1979

 

ad. No. 117, 1983

 

rs. No. 123, 1984

Part III..................

rep. No. 59, 1979

 

ad. No. 117, 1983

Note to Part III.............

ad. No. 25, 2001

Division 1

 

Heading to Div. 1 of Part III....

ad. No. 123, 1984

s. 8A....................

ad. No. 123, 1984

 

am. No. 138, 1987; No. 97, 1988; No. 146, 2001

s. 8AA..................

ad. No. 138, 1987

 

am. No. 61, 1990

 

rep. No. 82, 1993

 

ad. No. 201, 1999

 

rep. No. 54, 2003

s. 8AB..................

ad. No. 98, 1992

s. 8AC ..................

ad. No. 114, 2009

Division 2

 

Heading to Div. 2 of Part III....

ad. No. 123, 1984

Subdivision A

 

Heading to Subdiv. A of
Div. 2 of Part III

ad. No. 123, 1984

s. 8B....................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 101, 2006

s. 8C....................

ad. No. 123, 1984

 

am. No. 97, 1988; No. 56, 1999; No. 91, 2000; No. 146, 2001; No. 54, 2003; No. 101, 2006; No. 9, 2007

s. 8D....................

ad. No. 123, 1984

 

am. No. 146, 2001

s. 8E....................

ad. No. 123, 1984

 

am. No. 143, 2007

ss. 8F, 8G................

ad. No. 123, 1984

s. 8H....................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 143, 2007

s. 8HA..................

ad. No. 224, 1992

Subdivision B

 

Heading to Subdiv. B of
Div. 2 of Part III

ad. No. 123, 1984

s. 8J....................

ad. No. 123, 1984

 

am. Nos. 4, 47 and 65, 1985; Nos. 41, 46 and 49, 1986; Nos. 62, 138 and 145, 1987; Nos. 20 and 60, 1990; No. 5, 1991; Nos. 92, 98, 118 and 208, 1992; No. 82, 1993; No. 163, 1994; No. 174, 1997; No. 85, 1998; Nos. 56, 118 and 201, 1999; Nos. 60 and 137, 2000; No. 146, 2001; No. 54, 2003; Nos. 73 and 101, 2006; Nos. 88 and 114, 2009; Nos. 4, 21 and 79, 2010

s. 8K....................

ad. No. 123, 1984

 

am. No. 97, 1988; No. 146, 2001

Note to s. 8K(2) ............

ad. No. 146, 2001

s. 8L....................

ad. No. 123, 1984

 

am. No. 146, 2001

Note to s. 8L(2) ............

ad. No. 146, 2001

Heading to s. 8M............

am. No. 146, 2001

s. 8M...................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 143, 2007

s. 8N....................

ad. No. 123, 1984

 

rs. No. 146, 2001

s. 8P....................

ad. No. 123, 1984

 

rep. No. 146, 2001

s. 8Q....................

ad. No. 123, 1984

 

rs. No. 146, 2001

Heading to s. 8R............

am. No. 146, 2001

s. 8R....................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 143, 2007

ss. 8S–8U................

ad. No. 123, 1984

 

am. No. 146, 2001

s. 8V....................

ad. No. 123, 1984

 

am. No. 143, 2007

s. 8W...................

ad. No. 123, 1984

 

am. No. 138, 1987; Nos. 97 and 105, 1989; Nos. 98 and 224, 1992; No. 82, 1993; No. 163, 1994; No. 201, 1999; No. 60, 2000; No. 146, 2001; Nos. 16, 54 and 107, 2003; No. 8, 2010

Subdivision BA

 

Subdiv. BA of Div. 2
of Part III

ad. No. 97, 1988

s. 8WA..................

ad. No. 97, 1988

 

am. No. 163, 1989; Nos. 60 and 119, 1990; No. 6, 1991; Nos. 92 and 138, 1992; No. 82, 1993; No. 53, 1995; No. 63, 1996; Nos. 83, 85 and 128, 1999; Nos. 106 and 132, 2000; Nos. 71, 75 and 146, 2001; No. 57, 2002; No. 143, 2007; No. 45, 2008; Nos. 105 and 145, 2010; No. 141, 2011

Note to s. 8WA(1A) .........

ad. No. 146, 2001

Note to s. 8WA(2) ..........

ad. No. 146, 2001

s. 8WB..................

ad. No. 97, 1988

 

am. No. 163, 1989; Nos. 60 and 119, 1990; No. 6, 1991; Nos. 92 and 138, 1992; No. 82, 1993; No. 53, 1995; No. 63, 1996; No. 83, 1999 (as am. by No. 172, 1999); No. 128, 1999; Nos. 94, 106 and 132, 2000; Nos. 75 and 146, 2001; No. 57, 2002; No. 143, 2007; Nos. 45 and 105, 2008; Nos. 105 and 145, 2010; No. 141, 2011

s. 8WC..................

ad. No. 97, 1988

 

am. No. 216, 1991; No. 179, 1999; No. 101, 2006; No. 143, 2007

s. 8WD..................

ad. No. 97, 1988

 

am. No. 124, 1989

 

rep. No. 75, 2001

Subdivision C

 

Heading to Subdiv. C of
Div. 2 of Part III

ad. No. 123, 1984

s. 8X....................

ad. No. 123, 1984

 

rep. No. 137, 2000

s. 8XA..................

ad. No. 97, 1988

 

rs. No. 48, 1991

 

am. No. 146, 2001; No. 143, 2007

s. 8XB..................

ad. No. 97, 1988

 

am. No. 48, 1991; No. 146, 2001; No. 143, 2007

 

rep. No. 145, 2010

Note to s. 8XB(3) ...........

ad. No. 146, 2001

 

rep. No. 145, 2010

s. 8Y....................

ad. No. 123, 1984

 

am. No. 210, 1992; No. 55, 2001; No. 8, 2007

Notes 1, 2 to s. 8Y(2) ........

ad. No. 146, 2001

s. 8Z....................

ad. No. 123, 1984

 

am. No. 65, 1985; No. 137, 2000; No. 146, 2001

Division 3

 

Heading to Div. 3 of Part III....

ad. No. 123, 1984

s. 8ZA...................

ad. No. 123, 1984

 

am. No. 224, 1992; No. 146, 2001

s. 8ZB...................

ad. No. 123, 1984

 

am. No. 224, 1992

s. 8ZC...................

ad. No. 123, 1984

Note to s. 8ZC(3) ...........

ad. No. 146, 2001

s. 8ZD...................

ad. No. 123, 1984

 

am. No. 146, 2001

s. 8ZE...................

ad. No. 123, 1984

 

am. Nos. 4 and 47, 1985; No. 41, 1986; Nos. 58, 62 and 145, 1987; Nos. 20 and 60, 1990; Nos. 92, 118 and 208, 1992

 

rs. No. 120, 1995

Note to s. 8ZE.............

am. No. 101, 2006

ss. 8ZF–8ZH..............

ad. No. 123, 1984

Division 4

 

Heading to Div. 4 of Part III....

ad. No. 123, 1984

ss. 8ZJ, 8ZK...............

ad. No. 123, 1984

s. 8ZL...................

ad. No. 123, 1984

 

am. No. 146, 2001

ss. 8ZM, 8ZN..............

ad. No. 123, 1984

Division 5

 

Heading to Div. 5 of Part III....

ad. No. 123, 1984

s. 9.....................

rep. No. 59, 1979

 

ad. No. 117, 1983

 

am. No. 123, 1984

s. 10....................

rep. No. 59, 1979

 

ad. No. 117, 1983

 

am. No. 123, 1984; No. 73, 2008

s. 11....................

rs. No. 133, 1974

 

rep. No. 59, 1979

 

ad. No. 117, 1983

 

am. No. 123, 1984; No. 73, 2008

s. 12....................

rep. No. 59, 1979

 

ad. No. 117, 1983

 

am. No. 73, 2008

s. 13....................

rep. No. 59, 1979

 

ad. No. 117, 1983

 

am. No. 123, 1984; No. 73, 2008

ss. 13A, 13B..............

ad. No. 117, 1983

s. 13C...................

ad. No. 117, 1983

 

am. No. 123, 1984

Division 6

 

Div. 6 of Part III............

ad. No. 167, 1989

s. 13CA..................

ad. No. 167, 1989

Part IIIA

 

Part IIIA.................

ad. No. 123, 1985

Division 1

 

s. 13D...................

ad. No. 123, 1985

 

am. No. 146, 1999

Division 2

 

s. 13E...................

ad. No. 123, 1985

s. 13F...................

ad. No. 123, 1985

 

am. No. 62, 1987; No. 143, 2007

s. 13G...................

ad. No. 123, 1985

s. 13H...................

ad. No. 123, 1985

 

am. No. 97, 1988; No. 146, 2001

 

rep. No. 145, 2010

Div. 3 of Part IIIA...........

rep. No. 145, 2010

s. 13J...................

ad. No. 123, 1985

 

am. No. 138, 1987; No. 97, 1988; No. 98, 1992; No. 82, 1993; No. 118, 1999; No. 146, 2001; No. 92, 2008

 

rep. No. 145, 2010

Division 4

 

s. 13K...................

ad. No. 123, 1985

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993

Division 5

 

Div. 5 of Part IIIA...........

ad. No. 136, 1990

s. 13L...................

ad. No. 136, 1990

 

am. No. 44, 1999; No. 121, 2001

s. 14....................

rep. No. 59, 1979

Part IV..................

ad. No. 133, 1974

 

rep. No. 88, 2009

s. 14A...................

ad. No. 133, 1974

 

am. No. 19, 1979; No. 123, 1984; No. 65, 1985; No. 48, 1986; No. 216, 1991

 

rep. No. 88, 2009

s. 14B...................

ad. No. 133, 1974

 

am. No. 123, 1984; No. 65, 1985

 

rep. No. 88, 2009

s. 14C...................

ad. No. 133, 1974

 

am. No. 123, 1984; No. 65, 1985; No. 73, 2008

 

rep. No. 88, 2009

s. 14D...................

ad. No. 133, 1974

 

am. No. 123, 1984; No. 73, 2008

 

rep. No. 88, 2009

s. 14E...................

ad. No. 133, 1974

 

rep. No. 123, 1984

 

ad. No. 216, 1991

 

rep. No. 88, 2009

s. 14F...................

ad. No. 133, 1974

 

rep. No. 123, 1984

s. 14G...................

ad. No. 133, 1974

 

am. No. 48, 1986

 

rep. No. 216, 1991

s. 14H...................

ad. No. 133, 1974

 

am. No. 19, 1979; No. 65, 1985

 

rs. No. 48, 1986

 

rep. No. 216, 1991

s. 14HA.................

ad. No. 19, 1979

 

rep. No. 123, 1984

 

ad. No. 48, 1986

 

rep. No. 216, 1991

s. 14HB..................

ad. No. 19, 1979

 

rs. No. 48, 1986

 

rep. No. 216, 1991

ss. 14HC–14HG............

ad. No. 48, 1986

 

rep. No. 216, 1991

s. 14I...................

ad. No. 133, 1974

 

am. Nos. 65 and 123, 1985; No. 73, 2008

 

rep. No. 88, 2009

s. 14J...................

ad. No. 133, 1974

 

am. No. 123, 1985; No. 62, 1987; No. 143, 2007; No. 73, 2008

 

rep. No. 88, 2009

s. 14K...................

ad. No. 133, 1974

 

rep. No. 123, 1984

s. 14L...................

ad. No. 133, 1974

 

rep. No. 88, 2009

s. 14M..................

ad. No. 133, 1974

 

rep. No. 65, 1985

s. 14N...................

ad. No. 133, 1974

 

am. No. 73, 2008

 

rep. No. 88, 2009

s. 14O...................

ad. No. 133, 1974

 

rs. No. 39, 1983

 

rep. No. 123, 1984

s. 14P...................

ad. No. 19, 1979

 

am. No. 65, 1985

 

rep. No. 48, 1986

Part IVA

 

Part IVA.................

ad. No. 123, 1984

Division 1

 

s. 14Q...................

ad. No. 123, 1984

 

am. No. 88, 2009

Division 2

 

s. 14R...................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 143, 2007

s. 14S...................

ad. No. 123, 1984

 

am. No. 88, 2009

ss. 14T, 14U...............

ad. No. 123, 1984

Division 3

 

ss. 14V–14X..............

ad. No. 123, 1984

s. 14Y...................

ad. No. 123, 1984

 

am. No. 112, 1986

Division 4

 

s. 14Z...................

ad. No. 123, 1984

 

am. No. 146, 2001

s. 14ZA..................

ad. No. 123, 1984

 

am. No. 146, 2001; No. 143, 2007

Part IVAAA...............

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAAA...............

ad. No. 101, 1992

 

am. No. 39, 1997; No. 41, 1998; No. 54, 2003; No. 23, 2005

 

rep. No. 161, 2005

ss. 14ZAAB–14ZAAH........

ad. No. 101, 1992

 

rep. No. 161, 2005

ss. 14ZAAI–14ZAAK........

ad. No. 101, 1992

 

am. No. 120, 1995

 

rep. No. 161, 2005

s. 14ZAAL...............

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAAM...............

ad. No. 39, 1997

 

rep. No. 161, 2005

Part IVAA................

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAA................

ad. No. 101, 1992

 

am. No. 41, 1998; No. 54, 2003

 

rep. No. 161, 2005

s. 14ZAB.................

ad. No. 154, 1986

 

am. No. 60, 1990

 

rep. No. 216, 1991

 

ad. No. 101, 1992

 

am. No. 54, 2003

 

rep. No. 161, 2005

ss. 14ZAC–14ZAE..........

ad. No. 154, 1986

 

rep. No. 216, 1991

 

ad. No. 101, 1992

 

rep. No. 161, 2005

ss. 14ZAF, 14ZAG..........

ad. No. 101, 1992

 

rs. No. 54, 2003

 

rep. No. 161, 2005

s. 14ZAH................

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAHA...............

ad. No. 54, 2003

 

rep. No. 161, 2005

ss. 14ZAI–14ZAK...........

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAL.................

ad. No. 101, 1992

 

am. No. 179, 1999

 

rep. No. 161, 2005

s. 14ZAM................

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAN................

ad. No. 101, 1992

 

am. No. 179, 1999

 

rep. No. 161, 2005

s. 14ZAO................

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAP.................

ad. No. 101, 1992

 

am. No. 54, 2003

 

rep. No. 161, 2005

ss. 14ZAQ, 14ZAR..........

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAS.................

ad. No. 101, 1992

 

am. No. 54, 2003

 

rep. No. 161, 2005

s. 14ZAT.................

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAU................

ad. No. 101, 1992

 

am. No. 54, 2003

 

rep. No. 161, 2005

ss. 14ZAV–14ZAX..........

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAXA...............

ad. No. 39, 1997

 

rep. No. 161, 2005

ss. 14ZAY, 14ZAZ..........

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 14ZAZA...............

ad. No. 101, 1992

 

am. No. 54, 2003

 

rep. No. 161, 2005

ss. 14ZAZB, 14ZAZC........

ad. No. 101, 1992

 

rep. No. 161, 2005

Part IVAB................

ad. No. 154, 1986

 

rep. No. 216, 1991

Part IVB.................

ad. No. 48, 1986

 

rep. No. 216, 1991

s. 14ZB..................

ad. No. 48, 1986

 

am. No. 154, 1986; No. 60, 1990

 

rep. No. 216, 1991

ss. 14ZC–14ZK............

ad. No. 48, 1986

 

rep. No. 216, 1991

s. 14ZKA................

ad. No. 144, 1986

 

am. Nos. 58, 62, 108 and 145, 1987

 

rep. No. 95, 1988

Part IVC

 

Part IVC.................

ad. No. 216, 1991

Division 1

 

s. 14ZL..................

ad. No. 216, 1991

 

am. No. 41, 1998; No. 161, 2005

ss. 14ZM, 14ZN............

ad. No. 216, 1991

Heading to s. 14ZO..........

am. No. 34, 1997

s. 14ZO..................

ad. No. 216, 1991

 

am. No. 34, 1997

s. 14ZP..................

ad. No. 216, 1991

Division 2

 

s. 14ZQ..................

ad. No. 216, 1991

 

am. Nos. 92, 101, 118 and 208, 1992; No. 44, 2000; No. 16, 2003; No. 161, 2005; No. 101, 2006; No. 143, 2007; No. 97, 2008; No. 88, 2009; No. 74, 2010; No. 41, 2011; No. 39, 2012

s. 14ZR..................

ad. No. 216, 1991

 

am. No. 101, 2006; No. 88, 2009

s. 14ZS..................

ad. No. 216, 1991

 

am. No. 101, 1992; No. 169, 1995; No. 101, 2006; No. 41, 2011

s. 14ZT..................

ad. No. 216, 1991

 

am. No. 118, 1992

 

rep. No. 101, 2006

Division 3

 

s. 14ZU..................

ad. No. 216, 1991

 

am. No. 91, 2000

Note to s. 14ZU............

ad. No. 161, 2005

s. 14ZV..................

ad. No. 216, 1991

s. 14ZVA................

ad. No. 101, 1992

 

am. No. 74, 2010

s. 14ZW.................

ad. No. 216, 1991

 

am. No. 101, 1992; Nos. 56, 179 and 201, 1999; Nos. 44 and 156, 2000; No. 54, 2003; Nos. 23 and 161, 2005; Nos. 58, 73 and 78, 2006; Nos. 15, 78 and 143, 2007; No. 151, 2008; No. 74, 2010; No. 93, 2011; Nos. 14, 39 and 75, 2012

Note 1 to s. 14ZW(1AAA) .....

ad. No. 39, 2012

Note 2 to s. 14ZW(1AAA) .....

ad. No. 39, 2012

s. 14ZX..................

ad. No. 216, 1991

 

am. No. 101, 1992; No. 34, 1997; No. 179, 1999

s. 14ZY..................

ad. No. 216, 1991

 

am. No. 101, 1992; No. 179, 1999; No. 161, 2005; No. 39, 2012

s. 14ZYA................

ad. No. 216, 1991

 

am. No. 41, 1998; No. 179, 1999 (as am. by No. 57, 2002); No. 161, 2005; No. 39, 2012

s. 14ZYB.................

ad. No. 161, 2005

 

am. No. 39, 2012

Note 1 to s. 14ZYB(1) ........

ad. No. 39, 2012

Note 2 to s. 14ZYB(1) ........

ad. No. 39, 2012

s. 14ZZ..................

ad. No. 216, 1991

 

am. No. 34, 1997; No. 161, 2005; No. 88, 2009; No. 169, 2012

Division 4

 

s. 14ZZA.................

ad. No. 216, 1991

s. 14ZZB.................

ad. No. 216, 1991

 

am. No. 101, 2006

ss. 14ZZC, 14ZZD..........

ad. No. 216, 1991

s. 14ZZE.................

ad. No. 216, 1991

 

rs. No. 34, 1997

ss. 14ZZF, 14ZZG...........

ad. No. 216, 1991

s. 14ZZH.................

ad. No. 216, 1991

 

am. No. 34, 1997

 

rep. No. 101, 2006

s. 14ZZJ.................

ad. No. 216, 1991

s. 14ZZK.................

ad. No. 216, 1991

 

am. No. 34, 1997

Heading to s. 14ZZL.........

am. No. 34, 1997

s. 14ZZL.................

ad. No. 216, 1991

 

am. No. 34, 1997

s. 14ZZM................

ad. No. 216, 1991

 

am. No. 101, 2006

Division 5

 

Heading to Div. 5 of
Part IVC

rs. No. 169, 2012

s. 14ZZN.................

ad. No. 216, 1991

 

am. No. 88, 2009

s. 14ZZO.................

ad. No. 216, 1991

 

am. No. 88, 2009; No. 169, 2012

Heading to s. 14ZZP.........

am. No. 88, 2009

 

rs. No. 169, 2012

s. 14ZZP.................

ad. No. 216, 1991

 

am. No. 88, 2009; No. 169, 2012

Heading to s. 14ZZQ.........

am. No. 88, 2009

 

rs. No. 169, 2012

s. 14ZZQ.................

ad. No. 216, 1991

 

am. No. 169, 2012

s. 14ZZR.................

ad. No. 216, 1991

 

am. No. 101, 2006

s. 14ZZS.................

ad. No. 216, 1991

 

am. No. 88, 2009

Part V

 

Heading to Part V...........

ad. No. 133, 1974

s. 15....................

rs. No. 133, 1974

 

am. No. 59, 1979

 

rs. No. 123, 1984

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No. 201, 1999; No. 54, 2003; No. 114, 2009

ss. 15AA, 15AB............

ad. No. 101, 1992

 

rep. No. 161, 2005

s. 15A...................

ad. No. 123, 1985

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No. 201, 1999; No. 54, 2003; No. 114, 2009

s. 15B...................

ad. No. 82, 2012

s. 15C...................

ad. No. 82, 2012

s. 15D...................

ad. No. 82, 2012

s. 16....................

rep. No. 216, 1973

 

ad. No. 123, 1984

 

am. No. 8, 2005

s. 16A...................

ad. No. 224, 1992

s. 16B...................

ad. No. 120, 1995

 

am. No. 11, 1999

 

rs. No. 91, 2000

s. 17....................

ad. No. 155, 1965

 

am. No. 123, 1984; No. 65, 1985

Heading to s. 17A...........

am. No. 194, 1999

 

rs. No. 13, 2013

s. 17A...................

ad. No. 48, 1986

 

am. No. 194, 1999; No. 13, 2013

s. 17B...................

ad. No. 97, 1988

 

am. No. 201, 1999; No. 54, 2003

 

rep. No. 145, 2010

s. 17C...................

ad. No. 47, 1992

 

rep. No. 145, 2010

s. 18....................

ad. No. 133, 1974

 

am. No. 19, 1979; No. 123, 1984; No. 48, 1986; No. 58, 2006

Heading to Part VI..........

rs. No. 59, 1999

 

rep. No. 73, 2006

Part VI..................

ad. No. 56, 1999

 

rep. No. 73, 2006

s. 19....................

ad. No. 56, 1999

 

rs. No. 59, 1999

 

rep. No. 73, 2006

s. 20....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 21....................

ad. No. 56, 1999

 

rep. No. 146, 2001

Heading to s. 22............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 22....................

ad. No. 56, 1999

 

am. No. 59, 1999; No. 73, 2001

 

rep. No. 73, 2006

Note to s. 22(3) ............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 23....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Heading to s. 24............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 24....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 25....................

ad. No. 56, 1999

 

rep. No. 73, 2006

s. 26....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Note to s. 26...............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 27....................

ad. No. 56, 1999

 

rep. No. 73, 2006

Heading to s. 28............

am. No. 59, 1999

 

rep. No. 179, 1999

ss. 28, 29.................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

Heading to s. 30............

am. No. 59, 1999

 

rep. No. 179, 1999

s. 30....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

Heading to s. 31............

am. No. 59, 1999

 

rep. No. 179, 1999

s. 31....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

Heading to s. 32............

am. No. 59, 1999

 

rep. No. 179, 1999

s. 32....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

Note to s. 32(4) ............

am. No. 59, 1999

 

rep. No. 179, 1999

Heading to s. 33............

am. No. 59, 1999

 

rep. No. 179, 1999

ss. 33, 34.................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

Heading to s. 35............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 35....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 36....................

ad. No. 56, 1999

 

rs. No. 59, 1999

 

rep. No. 73, 2006

Heading to s. 37............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 37....................

ad. No. 56, 1999

 

am. Nos. 59 and 177, 1999

 

rep. No. 73, 2006

s. 38....................

ad. No. 56, 1999

 

rep. No. 179, 1999

Heading to s. 39............

rs. No. 179, 1999

 

rep. No. 73, 2006

s. 39....................

ad. No. 56, 1999

 

am. Nos. 59 and 179, 1999

 

rep. No. 73, 2006

s. 40....................

ad. No. 56, 1999

 

rs. No. 59, 1999

 

rep. No. 73, 2006

s. 41....................

ad. No. 56, 1999

 

rep. No. 179, 1999

s. 42....................

ad. No. 56, 1999

 

rep. No. 92, 2000

Note to s. 42
Renumbered Note 1..........


No. 179, 1999

Note 1 to s. 42.............

rep. No. 92, 2000

Note 2 to s. 42.............

ad. No. 179, 1999

 

rep. No. 92, 2000

s. 43....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 92, 2000

s. 44....................

ad. No. 56, 1999

 

rep. No. 92, 2000

Note to s. 44
Renumbered Note 1..........


No. 179, 1999

Note 1 to s. 44.............

rep. No. 92, 2000

Note 2 to s. 44.............

ad. No. 179, 1999

 

rep. No. 92, 2000

s. 45....................

ad. No. 56, 1999

 

rep. No. 92, 2000

Note to s. 45
Renumbered Note 1..........


No. 179, 1999

Note 1 to s. 45.............

rep. No. 92, 2000

Note 2 to s. 45.............

ad. No. 179, 1999

 

rep. No. 92, 2000

s. 46....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 92, 2000

s. 46A...................

ad. No. 59, 1999

 

rep. No. 73, 2006

s. 47....................

ad. No. 56, 1999

 

am. Nos. 59 and 179, 1999; No. 44, 2000

 

rep. No. 101, 2004

Note to s. 47(3) ............

rep. No. 44, 2000

s. 48....................

ad. No. 56, 1999

 

am. Nos. 59 and 179, 1999

 

rep. No. 101, 2004

Note to s. 48(1) ............

am. No. 59, 1999

 

rep. No. 101, 2004

s. 49....................

ad. No. 56, 1999

 

rep. No. 73, 2006

s. 50....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Notes 1, 2 to s. 50(4) .........

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 51....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Notes 1, 2 to s. 51(3) .........

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 52....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Notes 1, 2 to s. 52(3) .........

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 52A...................

ad. No. 177, 1999

 

am. No. 156, 2000

 

rep. No. 73, 2006

Notes 1, 2 to s. 52A(3) .......

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 53....................

ad. No. 56, 1999

 

am. No. 59, 1999; No. 92, 2000

 

rep. No. 73, 2006

Notes 1, 2 to s. 53(3) .........

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 54....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Notes 1, 2 to s. 54(3) .........

ad. No. 146, 2001

 

rep. No. 73, 2006

s. 55....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

ss. 56, 57.................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 58....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 179, 1999

s. 59....................

ad. No. 56, 1999

 

rep. No. 73, 2006

ss. 60, 61.................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Heading to s. 62............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 62....................

ad. No. 56, 1999

 

am. No. 59, 1999 (as am. by No. 176, 1999); Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 134, 2004; Nos. 78 and 160, 2005

 

rep. No. 73, 2006

Note to s. 62(1) ............

am. No. 92, 2000

 

rep. No. 73, 2006

Note to s. 62(3) ............

rep. No. 156, 2000

Div. 7A of Part VI...........

ad. No. 59, 1999

 

rep. No. 73, 2006

s. 62A...................

ad. No. 59, 1999

 

rep. No. 73, 2006

Div. 7B of Part VI...........

ad. No. 177, 1999

 

rep. No. 73, 2006

ss. 62B, 62C...............

ad. No. 177, 1999

 

rep. No. 73, 2006

Heading to s. 63............

am. No. 59, 1999

 

rep. No. 73, 2006

ss. 63–65.................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 66....................

ad. No. 56, 1999

 

am. No. 59, 1999; No. 91, 2000

 

rep. No. 73, 2006

s. 67....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

s. 68....................

ad. No. 56, 1999

 

am. Nos. 59 and 176, 1999; Nos. 10 and 122, 2003

 

rep. No. 73, 2006

s. 69....................

ad. No. 56, 1999

 

am. No. 59, 1999

 

rep. No. 73, 2006

Heading to s. 70............

am. No. 59, 1999

 

rep. No. 73, 2006

s. 70....................

ad. No. 56, 1999

 

am. Nos. 59, 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 10, 2005

 

rep. No. 73, 2006

Note 3 to s. 70(4) ...........

ad. No. 91, 2000

 

rep. No. 73, 2006

Heading to
The Schedules

rep. No. 136, 2012

First Schedule.............

am. No. 39, 1953

 

rep. No. 136, 2012

Second Schedule............

am. Nos. 28, 39, 40 and 52, 1953

 

rep. No. 136, 2012

Schedule 1

 

Schedule 1................

ad. No. 178, 1999

Chapter 2

 

Heading to Chapt. 2..........

ad. No. 73, 2006

Part 21

 

Part 21............

ad. No. 178, 1999

Division 6

 

s. 61.............

ad. No. 178, 1999

 

am. No. 44, 2000; No. 150, 2003

s. 65.............

ad. No. 178, 1999

 

am. No. 73, 2001

s. 610............

ad. No. 178, 1999

Part 25

 

Part 25............

ad. No. 178, 1999

Division 10

 

s. 101............

ad. No. 178, 1999

 

am. No. 86, 2000

s. 105............

ad. No. 178, 1999

 

am. No. 86, 2000; No. 168, 2001; No. 15, 2002; No. 66, 2003; Nos. 9, 15 and 79, 2007; No. 32, 2008; Nos. 56 and 75, 2010; No. 58, 2012

Note to s. 105(1) .....

rs. No. 32, 2008

Division 11

 

s. 111............

ad. No. 178, 1999

 

am. No. 44, 2000; No. 150, 2003; No. 101, 2006; No. 56, 2010; Nos. 12 and 14, 2012

s. 115............

ad. No. 178, 1999

Division 12

 

Subdivision 12A

 

s. 121............

ad. No. 178, 1999

 

am. No. 168, 2001; No. 66, 2003; No. 15, 2007; No. 92, 2008

s. 125............

ad. No. 178, 1999

 

am. No. 168, 2001; No. 66, 2003; Nos. 15 and 79, 2007; Nos. 56 and 75, 2010

s. 127............

ad. No. 86, 2000

 

am. No. 20, 2004

s. 1210...........

ad. No. 178, 1999

s. 1215...........

ad. No. 178, 1999

 

rep. No. 133, 2003

s. 1220...........

ad. No. 163, 2001

Subdivision 12B

 

s. 1235...........

ad. No. 178, 1999

s. 1240...........

ad. No. 178, 1999

s. 1245...........

ad. No. 178, 1999

 

am. No. 101, 2006

Note to s. 1245(1) ....

am. No. 101, 2006

s. 1247...........

ad. No. 168, 2001

 

am. No. 41, 2005

s. 1250...........

ad. No. 178, 1999

s. 1255...........

ad. No. 178, 1999

 

am. No. 146, 2001

s. 1260...........

ad. No. 178, 1999

 

rs. No. 179, 1999

 

am. No. 91, 2000; No. 41, 2005

Subdivision 12C

 

Heading to Subdiv. 12C 

rs. No. 56, 2010

Subdiv. 12C........

rs. No. 15, 2007

s. 1280...........

ad. No. 178, 1999

 

am. No. 8, 2007

 

rs. No. 15, 2007

Heading to s. 1285....

rs. No. 56, 2010

s. 1285...........

ad. No. 178, 1999

 

rs. No. 15, 2007

 

am. No. 56, 2010

s. 1290...........

ad. No. 178, 1999

 

rs. No. 15, 2007

Subdivision 12D

 

s. 12110...........

ad. No. 178, 1999

 

am. No. 76, 2000; No. 52, 2004; No. 105, 2010; No. 109, 2012

s. 12115...........

ad. No. 178, 1999

s. 12120...........

ad. No. 178, 1999

Subdivision 12E

 

s. 12140...........

ad. No. 178, 1999

Note to s. 12140(2) ...

am. No. 101, 2006

s. 12145...........

ad. No. 178, 1999

s. 12150...........

ad. No. 178, 1999

 

rs. No. 101, 2006

s. 12155...........

ad. No. 178, 1999

 

am. No. 41, 2005

s. 12160...........

ad. No. 178, 1999

s. 12165...........

ad. No. 178, 1999

 

am. No. 23, 2005

s. 12170...........

ad. No. 178, 1999

Group heading to
s. 12175

ad. No. 75, 2010

s. 12175...........

ad. No. 75, 2010

s. 12180...........

ad. No. 75, 2010

s. 12185...........

ad. No. 75, 2010

s. 12190...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 66, 2003; No. 75, 2010

Subdivision 12F

 

s. 12210...........

ad. No. 178, 1999

s. 12215...........

ad. No. 178, 1999

 

am. No. 44, 2000

s. 12220...........

ad. No. 178, 1999

s. 12225...........

ad. No. 178, 1999

s. 12245...........

ad. No. 178, 1999

s. 12250...........

ad. No. 178, 1999

 

am. No. 44, 2000

s. 12255...........

ad. No. 178, 1999

 

rs. No. 101, 2006

s. 12260...........

ad. No. 178, 1999

s. 12280...........

ad. No. 178, 1999

s. 12285...........

ad. No. 178, 1999

 

am. No. 44, 2000

s. 12300...........

ad. No. 178, 1999

Subdivision 12FA

 

Subdiv. 12FA.......

ad. No. 15, 2002

s. 12305...........

ad. No. 15, 2002

 

am. No. 15, 2007

s. 12310...........

ad. No. 15, 2002

 

am. No. 15, 2007

Subdivision 12FAA

 

Subdiv. 12FAA......

ad. No. 9, 2007

s. 12312...........

ad. No. 9, 2007

s. 12313...........

ad. No. 9, 2007

Subdivision 12FB

 

Subdiv. 12FB.......

ad. No. 66, 2003

s. 12315...........

ad. No. 66, 2003

 

am. No. 41, 2005; No. 15, 2007; No. 32, 2008

s. 12317...........

ad. No. 66, 2003

s. 12319...........

ad. No. 66, 2003

Subdivision 12FC

 

Subdiv. 12FC.......

ad. No. 58, 2012

s. 12319A.........

ad. No. 58, 2012

Subdivision 12G

 

s. 12320...........

ad. No. 178, 1999

 

am. No. 101, 2004

s. 12325...........

ad. No. 178, 1999

s. 12330...........

ad. No. 178, 1999

 

am. No. 146, 2001; No. 14, 2012

s. 12335...........

ad. No. 178, 1999

 

am. No. 14, 2012

Link note to s. 12335 ..

rep. No. 41, 2005

Subdivision 12H

 

Subdiv. 12H........

ad. No. 79, 2007

 

rs. No. 32, 2008

s. 12375...........

ad. No. 79, 2007

 

rs. No. 32, 2008

 

am. No. 185, 2012

s. 12380...........

ad. No. 79, 2007

 

rep. No. 32, 2008

s. 12385...........

ad. No. 79, 2007

 

rs. No. 32, 2008

 

am. Nos. 97 and 185, 2012

s. 12390...........

ad. No. 79, 2007

 

rs. No. 32, 2008

 

am. Nos. 97 and 185, 2012

s. 12395...........

ad. No. 79, 2007

 

rs. No. 32, 2008

 

am. No. 185, 2012

s. 12400...........

ad. No. 79, 2007

 

rs. No. 32, 2008; No. 90, 2010

s. 12401...........

ad. No. 90, 2010

s. 12402...........

ad. No. 90, 2010

 

am. No. 12, 2012

s. 12402A.........

ad. No. 90, 2010

s. 12402B..........

ad. No. 90, 2010

s. 12403...........

ad. No. 90, 2010

s. 12404...........

ad. No. 90, 2010

s. 12405...........

ad. No. 79, 2007

 

rs. No. 32, 2008

s. 12410...........

ad. No. 79, 2007

 

rs. No. 32, 2008

s. 12415...........

ad. No. 79, 2007

 

rs. No. 32, 2008

s. 12420...........

ad. No. 79, 2007

 

rs. No. 32, 2008

s. 12425...........

ad. No. 185, 2012

s. 12430...........

ad. No. 185, 2012

Division 13

 

Div. 13..................

ad. No. 86, 2000

s. 131............

ad. No. 86, 2000

s. 135............

ad. No. 86, 2000

 

am. No. 73, 2001

s. 1310...........

ad. No. 86, 2000

s. 1315...........

ad. No. 86, 2000

 

am. No. 169, 2001

s. 1320...........

ad. No. 86, 2000

 

am. No. 73, 2001

Division 14

 

Heading to Div. 14..........

rs. No. 101, 2006

Subdivision 14A

 

Heading to Subdiv. 14A 

ad. No. 101, 2006

Heading to s. 141.....

rs. No. 101, 2006

s. 141............

ad. No. 178, 1999

 

am. No. 101, 2006

s. 145............

ad. No. 178, 1999

 

am. No. 56, 2007; No. 133, 2009

s. 1410...........

ad. No. 178, 1999

s. 1415...........

ad. No. 178, 1999

Link note to s. 1415...

rep. No. 179, 1999

Subdivision 14B

 

Subdiv. 14B........

ad. No. 101, 2006

s. 1450...........

ad. No. 101, 2006

s. 1455...........

ad. No. 101, 2006

s. 1460...........

ad. No. 101, 2006

s. 1465...........

ad. No. 101, 2006

s. 1475...........

ad. No. 101, 2006

s. 1485...........

ad. No. 101, 2006

Subdivision 14C

 

Subdiv. 14C........

ad. No. 133, 2009

s. 14155...........

ad. No. 133, 2009

s. 14160...........

ad. No. 133, 2009

s. 14165...........

ad. No. 133, 2009

s. 14170...........

ad. No. 133, 2009

s. 14175...........

ad. No. 133, 2009

s. 14180...........

ad. No. 133, 2009

Division 15

 

Div. 15..................

ad. No. 179, 1999

s. 151............

ad. No. 179, 1999

Subdivision 15A

 

s. 1510...........

ad. No. 179, 1999

 

am. No. 15, 2002; No. 66, 2003; No. 32, 2008; No. 27, 2009

s. 1515...........

ad. No. 179, 1999

 

am. No. 79, 2007; No. 75, 2010; No. 58, 2012

Note to s. 1515(1) ....

am. No. 79, 2007; No. 32, 2008

 

rep. No. 75, 2010

Note 1 to s. 1515(1) ...

ad. No. 75, 2010

Note 2 to s. 1515(1) ...

ad. No. 75, 2010

Note 3 to s. 1515(1) ...

ad. No. 75, 2010

Note 3A to s. 1515(1) .

ad. No. 58, 2012

Note 4 to s. 1515(1) ...

ad. No. 75, 2010

Subdivision 15B

 

s. 1525...........

ad. No. 179, 1999

 

am. Nos. 86 and 91, 2000; No. 83, 2005; No. 56, 2010

s. 1530...........

ad. No. 179, 1999

 

am. No. 44, 2000; No. 150, 2003; No. 47, 2006; No. 56, 2010; No. 12, 2012

s. 1535...........

ad. No. 179, 1999

 

am. No. 79, 2007; No. 32, 2008

Subdivision 15C

 

s. 1550...........

ad. No. 179, 1999

 

am. Nos. 44 and 86, 2000; No. 83, 2005; No. 56, 2010

Division 16

 

s. 161............

ad. No. 178, 1999

 

am. No. 86, 2000

Subdivision 16A

 

Group heading to
s. 165

rs. No. 179, 1999

s. 165............

ad. No. 178, 1999

Note 1A to s. 165.....

ad. No. 75, 2010

Note 2 to s. 165......

am. No. 44, 2000; No. 32, 2008; No. 14, 2009

s. 1610...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 1615...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 1620...........

ad. No. 178, 1999

 

am. No. 86, 2000

s. 1625...........

ad. No. 178, 1999

 

am. No. 86, 2000

Note 2 to s. 1625(1) ...

am. No. 91, 2000; No. 66, 2003

Note 2 to s. 1625(2) ...

am. No. 91, 2000; No. 66, 2003

Note to s. 1625(3) ....

ad. No. 146, 2001

Heading to s. 1630....

rs. No. 101, 2004

s. 1630...........

ad. No. 178, 1999

 

am. No. 86, 2000

 

rs. No. 58, 2006

Heading to s. 1635....

rs. No. 101, 2004

s. 1635...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 66, 2003

Note to s. 1635(1)
Renumbered Note 1..........


No. 179, 1999

Note 2 to s. 1635(1) ...

ad. No. 179, 1999

 

am. No. 101, 2004; No. 32, 2006

Heading to s. 1640....

rs. No. 101, 2004; No. 58, 2006

s. 1640...........

ad. No. 178, 1999

 

am. No. 66, 2003

 

rs. No. 58, 2006

Note to s. 1640(2) ....

am. No. 66, 2003

 

rep. No. 58, 2006

Heading to s. 1643....

rs. No. 101, 2004; No. 58, 2006

s. 1643...........

ad. No. 66, 2003

 

rs. No. 58, 2006

Note to s. 1643(2) ....

am. No. 101, 2004; No. 32, 2006

 

rep. No. 58, 2006

Heading to s. 1645....

rs. No. 179, 1999; No. 66, 2003

 

rep. No. 58, 2006

s. 1645...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 66, 2003

 

rep. No. 58, 2006

s. 1650...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 66, 2003

 

rep. No. 58, 2006

Subdivision 16B

 

s. 1670...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 101, 2006; No. 133, 2009

Note to s. 1670......

ad. No. 44, 2000

s. 1675...........

ad. No. 178, 1999

 

am. No. 73, 2001; No. 75, 2010

Note to s. 1675(1) ....

rep. No. 101, 2006

Note to s. 1675(3) ....

rep. No. 101, 2006

s. 1680...........

ad. No. 178, 1999

 

am. No. 101, 2006; No. 133, 2009

s. 1685...........

ad. No. 178, 1999

 

am. No. 86, 2000

Note to s. 1685(1)
Renumbered Note 1..........


No. 179, 1999

Note 2 to s. 1685(1) ...

ad. No. 179, 1999

Note 3 to s. 1685(1) ...

ad. No. 179, 1999

 

am. No. 91, 2000

s. 1690...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 1695...........

ad. No. 178, 1999

 

am. No. 101, 2006

s. 16100...........

ad. No. 178, 1999

 

am. No. 101, 2006

s. 16105...........

ad. No. 178, 1999

s. 16110...........

ad. No. 178, 1999

s. 16115...........

ad. No. 178, 1999

Group heading to
s. 16120

rep. No. 101, 2006

s. 16120...........

ad. No. 178, 1999

 

am. No. 73, 2001

 

rep. No. 101, 2006

s. 16125...........

ad. No. 178, 1999

 

am. No. 179, 1999

 

rep. No. 101, 2006

s. 16130...........

ad. No. 178, 1999

 

rep. No. 101, 2006

s. 16135...........

ad. No. 178, 1999

 

rep. No. 101, 2006

Subdivision 16BA

 

Subdiv. 16BA.......

ad. No. 179, 1999

s. 16140...........

ad. No. 179, 1999

 

am. No. 86, 2000; No. 101, 2004

Note 2 to s. 16140(3) ..

am. No. 91, 2000; No. 32, 2006

s. 16141...........

ad. No. 179, 1999

s. 16142...........

ad. No. 179, 1999

 

am. No. 91, 2000

s. 16143...........

ad. No. 179, 1999

 

am. No. 86, 2000

s. 16144...........

ad. No. 179, 1999

s. 16145 ..........

ad. No. 179, 1999

Subdivision 16C

 

s. 16150...........

ad. No. 178, 1999

 

am. Nos. 86 and 91, 2000; No. 56, 2010

s. 16152...........

ad. No. 75, 2010

Heading to s. 16153...

am. No. 27, 2009

 

rs. No. 75, 2010

s. 16153...........

ad. No. 179, 1999

 

am. Nos. 86 and 91, 2000; No. 15, 2002; No. 66, 2003; No. 79, 2007; No. 27, 2009; Nos. 12 and 58, 2012

Note to s. 16153(4) ...

rs. No. 32, 2008

Subhead. to s. 16155(3)  

rs. No. 109, 2012

s. 16155...........

ad. No. 178, 1999

 

am. Nos. 86 and 91, 2000; No. 66, 2003; No. 79, 2007; No. 27, 2009; Nos. 75 and 105, 2010; No. 109, 2012

s. 16156...........

ad. No. 75, 2010

s. 16157...........

ad. No. 79, 2007

Note to s. 16157(1) ...

rs. No. 32, 2008

s. 16160...........

ad. No. 178, 1999

 

am. Nos. 86 and 91, 2000; No. 66, 2003; No. 79, 2007; No. 27, 2009; No. 105, 2010; No. 109, 2012

Heading to s. 16165...

rs. No. 56, 2010

s. 16165...........

ad. No. 178, 1999

 

rs. No. 44, 2000; No. 15, 2007

 

am. No. 143, 2007; No. 56, 2010

s. 16166...........

ad. No. 15, 2002

 

am. No. 15, 2007

s. 16167...........

ad. No. 91, 2000

s. 16170...........

ad. No. 178, 1999

 

am. Nos. 44, 86 and 91, 2000; No. 51, 2002; Nos. 15 and 79, 2007; No. 27, 2009; No. 75, 2010

s. 16175...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 146, 2001; No. 51, 2002; No. 79, 2007; No. 75, 2010

s. 16180...........

ad. No. 91, 2000

s. 16182...........

ad. No. 27, 2009

 

am. No. 43, 2011

Subdivision 16D

 

Heading to Subdiv. 16D 

rs. No. 32, 2008

Heading to s. 16195...

rs. No. 32, 2008

s. 16195...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 15, 2002; No. 32, 2008; No. 58, 2012

Note to s. 16195.....

am. No. 91, 2000; No. 101, 2003

s. 16200...........

ad. No. 178, 1999

 

rep. No. 91, 2000

Link note to s. 16200..

rep. No. 91, 2000

Division 18

 

Subdivision 18A

 

Heading to Subdiv. 18A 

rs. No. 14, 2012

s. 181............

ad. No. 178, 1999

 

am. No. 32, 2008; No. 58, 2012

Link note to Guide ..........

rep. No. 41, 2005

s. 185............

ad. No. 178, 1999

 

am. No. 58, 2006

Note to s. 185.......

ad. No. 99, 2012

s. 1810...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 15, 2002; No. 66, 2003; No. 32, 2008; Nos. 14 and 58, 2012

s. 1815...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 161, 2005; No. 58, 2006; No. 79, 2007; No. 32, 2008

s. 1820...........

ad. No. 178, 1999

 

am. No. 161, 2005; No. 58, 2006

s. 1825...........

ad. No. 178, 1999

 

am. No. 161, 2005; No. 58, 2006; No. 79, 2007; No. 32, 2008

s. 1827...........

ad. No. 86, 2000

 

rs. No. 161, 2005

 

am. No. 58, 2006

Group heading to
s. 1830

rs. No. 32, 2008; No. 58, 2012

s. 1830...........

ad. No. 178, 1999

 

am. No. 58, 2006

Note to s. 1830(2) ....

am. No. 101, 2006

s. 1832...........

ad. No. 32, 2008

s. 1833...........

ad. No. 58, 2012

Heading to s. 1835....

rs. No. 32, 2008; No. 58, 2012

s. 1835...........

ad. No. 178, 1999

 

am. No. 58, 2006; No. 32, 2008; No. 58, 2012

Heading to s. 1840....

rs. No. 91, 2000

s. 1840...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 58, 2006

s. 1842...........

ad. No. 15, 2002

 

am. No. 58, 2006; No. 15, 2007

s. 1845...........

ad. No. 178, 1999

 

am. No. 58, 2006

Group heading to
s. 1849

ad. No. 14, 2012

s. 1849...........

ad. No. 14, 2012

Group heading to
s. 1850

ad. No. 79, 2007
rep. No. 14, 2012

s. 1850...........

ad. No. 79, 2007

 

rep. No. 32, 2008

Subdivision 18B

 

s. 1865...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 15, 2007; Nos. 56, 75 and 105, 2010; No. 109, 2012

s. 1870...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 105, 2010; No. 109, 2012

s. 1875...........

ad. No. 178, 1999

 

am. No. 101, 2004; No. 41, 2005; No. 58, 2006

 

rep. No. 15, 2007

s. 1880...........

ad. No. 178, 1999

Subdivision 18C

 

s. 18100...........

ad. No. 178, 1999

 

rs. No. 179, 1999

 

am. No. 146, 2001; No. 161, 2005

Note to s. 18100(1)
Renumbered Note 1..........


No. 91, 2000

Note 2 to s. 18100(1) ..

ad. No. 91, 2000

Note to s. 18100(2) ...

ad. No. 146, 2001

Link note to s. 1810 ...

rep. No. 41, 2005

Subdivision 18D

 

Subdiv. 18D........

ad. No. 99, 2012

s. 18120...........

ad. No. 99, 2012

s. 18125...........

ad. No. 99, 2012

s. 18130...........

ad. No. 99, 2012

s. 18135...........

ad. No. 99, 2012

s. 18140...........

ad. No. 99, 2012

s. 18145...........

ad. No. 99, 2012

s. 18150...........

ad. No. 99, 2012

s. 18155...........

ad. No. 99, 2012

s. 18160...........

ad. No. 99, 2012

s. 18165...........

ad. No. 99, 2012

s. 18170...........

ad. No. 99, 2012

s. 18175...........

ad. No. 99, 2012

s. 18180...........

ad. No. 99, 2012

s. 18185...........

ad. No. 99, 2012

s. 18190...........

ad. No. 99, 2012

Division 20

 

Subdiv. 20A........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 205............

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 2010...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 2015...........

ad. No. 178, 1999

 

rep. No. 179, 1999

Subdivision 20B

 

s. 2035...........

ad. No. 178, 1999

 

am. No. 66, 2003; No. 79, 2007; No. 32, 2008; No. 14, 2009

s. 2040...........

ad. No. 178, 1999

s. 2045...........

ad. No. 179, 1999

Subdiv. 20C........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 2060...........

ad. No. 178, 1999

 

rep. No. 179, 1999

Subdivision 20D

 

s. 2080...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 66, 2003

Note to s. 2080......

ad. No. 91, 2000

Division 21

 

Div. 21..................

ad. No. 42, 2009

s. 211............

ad. No. 42, 2009

Subdivision 21A

 

s. 215............

ad. No. 42, 2009

Part 210

 

Part 210...........

ad. No. 178, 1999

Division 45

 

s. 451............

ad. No. 178, 1999

 

rs. No. 73, 2001

 

am. No. 47, 2009

Subdivision 45A

 

s. 455............

ad. No. 178, 1999

 

am. No. 44, 2000

 

rs. No. 89, 2000

 

am. No. 73, 2001; No. 150, 2003; No. 164, 2007; No. 56, 2010; No. 12, 2012

s. 4510...........

ad. No. 178, 1999

 

am. No. 14, 2009

Note to s. 4510......

rep. No. 44, 2000

Notes 1, 2 to s. 4510...

ad. No. 44, 2000

 

am. No. 14, 2009

s. 4515...........

ad. No. 178, 1999

Note 1 to s. 4515(2) ...

am. No. 68, 2002

Note 5 to s. 4515.....

ad. No. 44, 2000

Heading to s. 4520....

rs. No. 73, 2001

s. 4520...........

ad. No. 178, 1999

 

am. No. 179, 1999

s. 4525...........

ad. No. 178, 1999

 

am. No. 91, 2000

s. 4530...........

ad. No. 178, 1999

 

am. No. 73, 2001; No. 68, 2002; No. 161, 2005

Note to s. 4530(2) ....

rep. No. 73, 2001

Subdivision 45B

 

s. 4550...........

ad. No. 178, 1999

 

rs. No. 73, 2001

Note to s. 4550(3) ....

rep. No. 78, 2005

s. 4555...........

ad. No. 178, 1999

 

rep. No. 73, 2001

s. 4560...........

ad. No. 178, 1999

 

rs. No. 73, 2001

s. 4561...........

ad. No. 73, 2001

Note to s. 4561(2)
Renumbered Note 1..........


No. 68, 2002

Note 2 to s. 4561(2) ...

ad. No. 68, 2002

s. 4565...........

ad. No. 178, 1999

 

rep. No. 73, 2001

s. 4570...........

ad. No. 178, 1999

Note to s. 4570(1) ....

rep. No. 101, 2006

s. 4572...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 4575...........

ad. No. 178, 1999

 

am. No. 44, 2000

s. 4580...........

ad. No. 178, 1999

s. 4585...........

ad. No. 178, 1999

 

rep. No. 179, 1999

s. 4590...........

ad. No. 178, 1999

 

am. No. 73, 2001

Note to s. 4590(1) ....

am. No. 73, 2001

Subdivision 45C

 

Heading to s. 45110...

rs. No. 73, 2001

s. 45110...........

ad. No. 178, 1999

 

am. No. 73, 2001

s. 45112...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 73, 2001

s. 45115...........

ad. No. 178, 1999

 

am. No. 44, 2000; No. 101, 2006

s. 45120...........

ad. No. 178, 1999

 

am. Nos. 44, 86 and 89, 2000; No. 169, 2001; No. 16, 2003; Nos. 15 and 164, 2007; Nos. 32 and 45, 2008; Nos. 15 and 118, 2009; No. 79, 2010; Nos. 132 and 147, 2011

Note 1 to s. 45120(1) ..

am. No. 44, 2000

Note 1A to s. 45120(1) .

ad. No. 68, 2002

Note 2 to s. 45120(1) ..

am. No. 44, 2000

Subdivision 45D

 

Heading to Subdiv. 45D 

rs. No. 73, 2001

s. 45125...........

ad. No. 178, 1999

 

am. No. 179, 1999

 

rs. No. 73, 2001

 

am. No. 78, 2005; No. 80, 2007

Note to s. 45125(3) ...

rep. No. 179, 1999

Heading to s. 45130...

rs. No. 179, 1999; No. 73, 2001

s. 45130...........

ad. No. 178, 1999

 

am. No. 179, 1999

 

rs. No. 73, 2001

 

am. No. 80, 2007; No. 79, 2010

s. 45132...........

ad. No. 73, 2001

s. 45134...........

ad. No. 73, 2001

s. 45135...........

ad. No. 178, 1999

 

rep. No. 179, 1999

Subdivision 45E

 

s. 45140...........

ad. No. 178, 1999

 

am. No. 73, 2001; No. 47, 2009

Note to s. 45140(1) ...

ad. No. 68, 2002

s. 45145...........

ad. No. 178, 1999

s. 45150...........

ad. No. 178, 1999

 

am. No. 73, 2001

 

rs. No. 78, 2005

 

am. No. 47, 2009

s. 45155...........

ad. No. 178, 1999

 

am. No. 73, 2001; No. 47, 2009

s. 45160...........

ad. No. 16, 2003

 

am. No. 47, 2009

Group heading to
s. 45170

rep. No. 101, 2006

s. 45170...........

ad. No. 178, 1999

 

rep. No. 101, 2006

s. 45175...........

ad. No. 178, 1999

 

rep. No. 101, 2006

s. 45180...........

ad. No. 178, 1999

 

am. No. 73, 2001

 

rep. No. 101, 2006

Subdivision 45F

 

Heading to Subdiv. 45F 

rs. No. 73, 2001

s. 45200...........

ad. No. 178, 1999

 

am. No. 73, 2001

s. 45205...........

ad. No. 178, 1999

s. 45210...........

ad. No. 178, 1999

s. 45215...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 44, 2000; No. 73, 2001

Subdivision 45G

 

Heading to s. 45230...

rs. No. 179, 1999

s. 45230...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 68, 2002

s. 45232...........

ad. No. 179, 1999

 

am. No. 91, 2000; No. 73, 2001; No. 68, 2002

s. 45233...........

ad. No. 179, 1999

 

am. No. 91, 2000

s. 45235...........

ad. No. 178, 1999

 

am. No. 91, 2000; No. 101, 2006

s. 45240...........

ad. No. 178, 1999

 

am. No. 179, 1999

Subdivision 45H

 

s. 45260...........

ad. No. 178, 1999

 

am. No. 44, 2000

Subdivision 45I

 

Heading to Subdiv. 45I.

rs. No. 44, 2000

Group heading to
s. 45280

rep. No. 44, 2000

s. 45280...........

ad. No. 178, 1999

 

am. Nos. 44 and 173, 2000

s. 45285...........

ad. No. 173, 2000

s. 45286...........

ad. No. 56, 2010

 

am. No. 90, 2010

s. 45287...........

ad. No. 173, 2000

 

am. No. 9, 2007; No. 41, 2011

s. 45288...........

ad. No. 173, 2000

 

am. No. 56, 2010

s. 45290...........

ad. No. 44, 2000

 

am. No. 173, 2000; No. 15, 2007; No. 45, 2008

Note to s. 45290(3) ...

rep. No. 45, 2008

Group heading to
s. 45300

rep. No. 44, 2000

s. 45300...........

ad. No. 178, 1999

 

rep. No. 44, 2000

Subdivision 45J

 

s. 45320...........

ad. No. 178, 1999

 

am. No. 68, 2002

s. 45325...........

ad. No. 178, 1999

 

am. No. 89, 2000; No. 143, 2007

s. 45330...........

ad. No. 178, 1999

 

am. Nos. 44 and 89, 2000; No. 68, 2002; Nos. 16 and 142, 2003; No. 83, 2004; Nos. 15 and 164, 2007; No. 45, 2008

s. 45335...........

ad. No. 178, 1999

s. 45340...........

ad. No. 178, 1999

 

am. No. 44, 2000; Nos. 107 and 150, 2003; Nos. 41, 77 and 160, 2005; No. 80, 2006; Nos. 15 and 32, 2007; No. 141, 2008; No. 56, 2010; Nos. 12 and 23, 2012

Subdivision 45K

 

s. 45355...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 101, 2006

s. 45360...........

ad. No. 178, 1999

s. 45365...........

ad. No. 178, 1999

 

am. No. 86, 2000; No. 143, 2007

s. 45370...........

ad. No. 178, 1999

 

am. No. 89, 2000; No. 15, 2007; No. 45, 2008

s. 45375...........

ad. No. 178, 1999

 

am. No. 44, 2000; Nos. 107 and 150, 2003; Nos. 77 and 160, 2005; No. 80, 2006; Nos. 15 and 32, 2007; No. 141, 2008; No. 56, 2010; No. 12, 2012

Subdivision 45L

 

Heading to s. 45400...

rs. No. 73, 2001

Subheads. to
s. 45400(1), (2) ......


ad. No. 27, 2009

s. 45400...........

ad. No. 178, 1999

 

am. No. 179, 1999; No. 73, 2001; No. 27, 2009

Note to s. 45400.....

ad. No. 73, 2001

s. 45402...........

ad. No. 73, 2001

 

am. No. 43, 2011

s. 45405...........

ad. No. 178, 1999

 

am. No. 44, 2000; No. 73, 2001; No. 68, 2002; No. 47, 2009; No. 43, 2011

Subdivision 45M

 

Subdiv. 45M........

ad. No. 179, 1999

Heading to s. 45410...

rs. No. 73, 2001

s. 45410...........

ad. No. 179, 1999

 

am. No. 73, 2001

s. 45412...........

ad. No. 73, 2001

s. 45415...........

ad. No. 179, 1999

s. 45420...........

ad. No. 179, 1999

 

am. No. 73, 2001

Link note to s. 45420..

ad. No. 179, 1999

 

rep. No. 91, 2000

Subdivision 45N

 

Subdiv. 45N........

ad. No. 44, 2000

s. 45450...........

ad. No. 44, 2000

 

am. No. 73, 2001; No. 14, 2009

Note to s. 45450(1) ...

rep. No. 73, 2001

s. 45455...........

ad. No. 44, 2000

s. 45460...........

ad. No. 44, 2000

s. 45465...........

ad. No. 44, 2000

Heading to s. 45468...

rs. No. 73, 2001

s. 45468...........

ad. No. 44, 2000

 

am. No. 73, 2001 (as am. by No. 57, 2002)

Note to s. 45468.....

ad. No. 73, 2001

s. 45470...........

ad. No. 44, 2000

s. 45473...........

ad. No. 44, 2000

s. 45475...........

ad. No. 44, 2000

s. 45480...........

ad. No. 44, 2000

s. 45483...........

ad. No. 44, 2000

s. 45485...........

ad. No. 44, 2000

s. 45525...........

ad. No. 44, 2000

 

am. No. 101, 2006

s. 45530...........

ad. No. 44, 2000

s. 45535...........

ad. No. 44, 2000

Subdivision 45P

 

Subdiv. 45P........

ad. No. 89, 2000

s. 45595...........

ad. No. 89, 2000

s. 45600...........

ad. No. 89, 2000

s. 45605...........

ad. No. 89, 2000

s. 45610...........

ad. No. 89, 2000

 

am. No. 73, 2001

s. 45615...........

ad. No. 89, 2000

s. 45620...........

ad. No. 89, 2000

s. 45625...........

ad. No. 89, 2000

s. 45630...........

ad. No. 89, 2000

s. 45635...........

ad. No. 89, 2000

 

am. No. 117, 2002

s. 45640...........

ad. No. 89, 2000

Subdivision 45Q

 

Subdiv. 45Q........

ad. No. 68, 2002

s. 45700...........

ad. No. 68, 2002

Note 1 to s. 45700....

rs. No. 16, 2003

Note 2 to s. 45700....

rs. No. 16, 2003

Link note to Guide..........

rep. No. 41, 2005

s. 45705...........

ad. No. 68, 2002

 

rs. No. 16, 2003

s. 45710...........

ad. No. 68, 2002

s. 45715...........

ad. No. 68, 2002

s. 45720...........

ad. No. 68, 2002

Link note to s. 45720..

rep. No. 16, 2003

Note to s. 45720.....

ad. No. 16, 2003

s. 45740...........

ad. No. 16, 2003

s. 45755...........

ad. No. 68, 2002

s. 45760...........

ad. No. 68, 2002

 

am. No. 16, 2003

Link note to s. 45760..

rep. No. 41, 2005

s. 45775...........

ad. No. 68, 2002

 

am. No. 16, 2003

Subdivision 45R

 

Heading to Subdiv. 45R 

rs. No. 16, 2003

Subdiv. 45R........

ad. No. 68, 2002

s. 45850...........

ad. No. 68, 2002

 

rs. No. 16, 2003

Link note to Guide..........

rep. No. 41, 2005

s. 45855...........

ad. No. 68, 2002

 

am. No. 16, 2003

s. 45860...........

ad. No. 68, 2002

 

am. No. 16, 2003

s. 45865...........

ad. No. 68, 2002

 

am. No. 16, 2003; No. 161, 2005

s. 45870...........

ad. No. 68, 2002

s. 45875...........

ad. No. 68, 2002

s. 45880...........

ad. No. 16, 2003

s. 45885...........

ad. No. 16, 2003

 

am. No. 56, 2010

Subdivision 45S

 

Subdiv. 45S........

ad. No. 16, 2003

s. 45900...........

ad. No. 16, 2003

Link note to Guide..........

rep. No. 41, 2005

s. 45905...........

ad. No. 16, 2003

s. 45910...........

ad. No. 16, 2003

 

am. No. 12, 2012

Note to s. 45910(3) ...

am. No. 12, 2012

s. 45913...........

ad. No. 16, 2003

s. 45915...........

ad. No. 16, 2003

s. 45917...........

ad. No. 16, 2003

s. 45920...........

ad. No. 16, 2003

s. 45922...........

ad. No. 16, 2003

s. 45925...........

ad. No. 16, 2003

s. 45930...........

ad. No. 16, 2003

s. 45935...........

ad. No. 16, 2003

 

am. No. 56, 2010

Part 230

 

Part 230...........

ad. No. 56, 2010

Division 90

 

Subdivision 90A

 

s. 901............

ad. No. 56, 2010

 

am. No. 12, 2012

Chapter 3

 

Chapt. 3.................

ad. No. 73, 2006

Part 310

 

Division 105

 

s. 1051...........

ad. No. 73, 2006

 

am. No. 74, 2010; No. 39, 2012

Note to s. 1051......

rep. No. 39, 2012

Note 1 to s. 1051.....

ad. No. 39, 2012

Note 2 to s. 1051.....

ad. No. 39, 2012

Subdivision 105A

 

s. 1053...........

ad. No. 39, 2012

s. 1055...........

ad. No. 73, 2006

s. 10510...........

ad. No. 73, 2006

s. 10515...........

ad. No. 73, 2006

s. 10520...........

ad. No. 73, 2006

s. 10525...........

ad. No. 73, 2006

s. 10530...........

ad. No. 73, 2006

Subdivision 105B

 

s. 10540...........

ad. No. 73, 2006

Note to s. 10540.....

ad. No. 39, 2012

Subdivision 105C

 

Heading to s. 10550...

rs. No. 91, 2008

s. 10550...........

ad. No. 73, 2006

 

am. No. 91, 2008; No. 39, 2012

Heading to s. 10555...

rs. No. 91, 2008

s. 10555...........

ad. No. 73, 2006

 

am. No. 91, 2008; No. 20, 2010; No. 39, 2012

Note to s. 10555(1) ...

ad. No. 20, 2010

Note to s. 10555(3) ...

ad. No. 20, 2010

s. 10560...........

ad. No. 73, 2006

 

rep. No. 74, 2010

s. 10565...........

ad. No. 73, 2006

 

rs. No. 91, 2008

 

am. No. 39, 2012

Subdivision 105D

 

s. 10580...........

ad. No. 73, 2006

 

am. No. 39, 2012

s. 10585...........

ad. No. 73, 2006

Subdiv. 105E.......

rep. No. 39, 2012

s. 105100..........

ad. No. 73, 2006

 

rep. No. 39, 2012

s. 105105..........

ad. No. 73, 2006

 

rep. No. 39, 2012

s. 105110..........

ad. No. 73, 2006

 

rep. No. 39, 2012

Subdivision 105F

 

s. 105120..........

ad. No. 73, 2006

s. 105125..........

ad. No. 73, 2006

Subdivision 105G

 

s. 105140..........

ad. No. 73, 2006

 

am. No. 42, 2009

s. 105145..........

ad. No. 73, 2006

Division 110

 

s. 1101...........

ad. No. 73, 2006

Subdivision 110F

 

s. 11050...........

ad. No. 73, 2006

 

am. No. 97, 2008; No. 118, 2009; No. 74, 2010; No. 39, 2012

Note to s. 11050(1) ...

rep. No. 39, 2012

Division 111

 

s. 1111...........

ad. No. 73, 2006

Subdivision 111C

 

s. 11150...........

ad. No. 73, 2006

 

am. No. 73, 2006

Note to s. 11150(1) ...

rep. No. 39, 2012

Subdivision 111D

 

s. 11160...........

ad. No. 73, 2006

Division 112

 

s. 1121...........

ad. No. 73, 2006

Subdivision 112E

 

s. 11250...........

ad. No. 73, 2006

 

am. No. 39, 2012

Note to s. 11250(1) ...

rep. No. 39, 2012

Part 315

 

Part 315...........

ad. No. 14, 2012

Division 115

 

s. 1151...........

ad. No. 14, 2012

Subdivision 115A

 

s. 1155...........

ad. No. 14, 2012

Subdivision 115B

 

s. 11510...........

ad. No. 14, 2012

s. 11515...........

ad. No. 14, 2012

s. 11520...........

ad. No. 14, 2012

s. 11525...........

ad. No. 14, 2012

s. 11530...........

ad. No. 14, 2012

Subdivision 115C

 

s. 11535...........

ad. No. 14, 2012

s. 11540...........

ad. No. 14, 2012

s. 11545...........

ad. No. 14, 2012

Subdivision 115D

 

s. 11550...........

ad. No. 14, 2012

s. 11555...........

ad. No. 14, 2012

s. 11560...........

ad. No. 14, 2012

s. 11565...........

ad. No. 14, 2012

s. 11570...........

ad. No. 14, 2012

Subdivision 115E

 

s. 11575...........

ad. No. 14, 2012

s. 11580...........

ad. No. 14, 2012

Subdivision 115F

 

s. 11585...........

ad. No. 14, 2012

Subdivision 115G

 

s. 11590...........

ad. No. 14, 2012

s. 11595...........

ad. No. 14, 2012

s. 115100..........

ad. No. 14, 2012

s. 115105..........

ad. No. 14, 2012

Subdivision 115H

 

s. 115110..........

ad. No. 14, 2012

Division 117

 

s. 1171...........

ad. No. 14, 2012

s. 1175...........

ad. No. 14, 2012

s. 11710...........

ad. No. 14, 2012

s. 11715...........

ad. No. 14, 2012

s. 11720...........

ad. No. 14, 2012

s. 11725...........

ad. No. 14, 2012

s. 11730...........

ad. No. 14, 2012

Division 119

 

s. 1191...........

ad. No. 14, 2012

s. 1195...........

ad. No. 14, 2012

s. 11910...........

ad. No. 14, 2012

s. 11915...........

ad. No. 14, 2012

Division 121

 

s. 1211...........

ad. No. 14, 2012

s. 1215...........

ad. No. 14, 2012

s. 12110...........

ad. No. 14, 2012

s. 12112...........

ad. No. 14, 2012

s. 12115...........

ad. No. 14, 2012

Division 123

 

s. 1231...........

ad. No. 14, 2012

s. 1235...........

ad. No. 14, 2012

s. 12310...........

ad. No. 14, 2012

s. 12315...........

ad. No. 14, 2012

Division 125

 

s. 1251...........

ad. No. 14, 2012

Chapter 4

 

Heading to Chapt. 4..........

ad. No. 73, 2006

 

rs. No. 39, 2012

Part 41

 

Part 41............

ad. No. 39, 2012

Division 155

 

s. 1551...........

ad. No. 39, 2012

Subdivision 155A

 

s. 1555...........

ad. No. 39, 2012

 

am. No. 14, 2012

s. 15510...........

ad. No. 39, 2012

s. 15515...........

ad. No. 39, 2012

 

am. No. 14, 2012

s. 15520...........

ad. No. 39, 2012

s. 15525...........

ad. No. 39, 2012

s. 15530...........

ad. No. 39, 2012

 

am. No. 14, 2012

Subdivision 155B

 

s. 15535...........

ad. No. 39, 2012

s. 15540...........

ad. No. 39, 2012

s. 15545...........

ad. No. 39, 2012

s. 15550...........

ad. No. 39, 2012

s. 15555...........

ad. No. 39, 2012

 

rs. No. 14, 2012

s. 15557...........

ad. No. 14, 2012

s. 15560...........

ad. No. 39, 2012

s. 15565...........

ad. No. 39, 2012

s. 15570...........

ad. No. 39, 2012

s. 15575...........

ad. No. 39, 2012

s. 15580...........

ad. No. 39, 2012

Subdivision 155C

 

s. 15585...........

ad. No. 39, 2012

s. 15590...........

ad. No. 39, 2012

 

am. No. 14, 2012

Subdivision 155D

 

s. 15595...........

ad. No. 39, 2012

Part 415

 

Part 415...........

ad. No. 179, 1999

Division 250

 

Subdivision 250A

 

s. 2501...........

ad. No. 179, 1999

s. 2505...........

ad. No. 179, 1999

 

am. No. 79, 2010

s. 25010...........

ad. No. 179, 1999

 

am. Nos. 60, 77 and 91, 2000; Nos. 25 and 73, 2001; Nos. 16, 54, 66 and 101, 2003; No. 75, 2005; Nos. 58, 73, 74, 78, 80, 100 and 101, 2006; Nos. 15 and 143, 2007;
Nos. 32, 45, 97 and 151, 2008; Nos. 6, 27, 88 and 133, 2009; Nos. 20 and 79, 2010; No. 68, 2011; Nos. 14, 26, 39, 58, 75 and 99, 2012

Note to s. 25010(1)
Renumbered Note 1 .........


No. 16, 2003

Note 2 to s. 25010(1) ..

ad. No. 16, 2003

Note to s. 25010(2)
Renumbered Note 1 .........


No. 16, 2003

Note 2 to s. 25010(2) ..

ad. No. 16, 2003

Note 3 to s. 25010(2) ..

ad. No. 67, 2003

Note 4 to s. 25010(2) ..

ad. No. 169, 2012

Subdivision 250B

 

s. 25025...........

ad. No. 179, 1999

Link note to s. 25025..

rep. No. 41, 2005

Division 255

 

Subdivision 255A

 

s. 2551...........

ad. No. 179, 1999

 

am. No. 32, 2006; No. 114, 2009

s. 2555...........

ad. No. 179, 1999

 

am. No. 39, 2012

Subdivision 255B

 

Subhead. to s. 25510(1)  

ad. No. 79, 2010

Subhead. to s. 25510(3)  

ad. No. 79, 2010

s. 25510...........

ad. No. 179, 1999

 

am. No. 91, 2000; No. 79, 2010

Note to s. 25510(1) ...

am. No. 79, 2010

s. 25515...........

ad. No. 179, 1999

s. 25520...........

ad. No. 179, 1999

Note to s. 25520(1) ...

am. No. 79, 2010

Subdivision 255C

 

s. 25535...........

ad. No. 179, 1999

Link note to Guide..........

rep. No. 41, 2005

s. 25540...........

ad. No. 179, 1999

 

am. No. 100, 2006

s. 25545...........

ad. No. 179, 1999

 

am. No. 100, 2006; No. 39, 2012

s. 25550...........

ad. No. 179, 1999

s. 25555...........

ad. No. 179, 1999

Link note to s. 25555..

rep. No. 41, 2005

Subdivision 255D

 

Subdiv. 255D.......

ad. No. 79, 2010

s. 255100..........

ad. No. 79, 2010

s. 255105..........

ad. No. 79, 2010

s. 255110..........

ad. No. 79, 2010

Division 260

 

s. 2601...........

ad. No. 179, 1999

Subdivision 260A

 

s. 2605...........

ad. No. 179, 1999

s. 26010...........

ad. No. 179, 1999

s. 26015...........

ad. No. 179, 1999

s. 26020...........

ad. No. 179, 1999

Subdivision 260B

 

s. 26040...........

ad. No. 179, 1999

s. 26045...........

ad. No. 179, 1999

s. 26050...........

ad. No. 179, 1999

s. 26055...........

ad. No. 179, 1999

s. 26060...........

ad. No. 179, 1999

Subdivision 260C

 

s. 26075...........

ad. No. 179, 1999

s. 26080...........

ad. No. 179, 1999

s. 26085...........

ad. No. 179, 1999

s. 26090...........

ad. No. 179, 1999

Subdivision 260D

 

Heading to Subdiv.
260D

rs. No. 41, 2005

Heading to s. 260105..

rs. No. 41, 2005

s. 260105..........

ad. No. 179, 1999

 

am. No. 41, 2005

s. 260110..........

ad. No. 179, 1999

s. 260115..........

ad. No. 179, 1999

s. 260120..........

ad. No. 179, 1999

Subdivision 260E

 

s. 260140..........

ad. No. 179, 1999

s. 260145..........

ad. No. 179, 1999

s. 260150..........

ad. No. 179, 1999

Link note to s. 260150.

rep. No. 41, 2005

Division 263

 

Division 263..............

ad. No. 100, 2006

Subdivision 263A

 

s. 2635...........

ad. No. 100, 2006

s. 26310...........

ad. No. 100, 2006

s. 26315...........

ad. No. 100, 2006

s. 26320...........

ad. No. 100, 2006

s. 26325...........

ad. No. 100, 2006

s. 26330...........

ad. No. 100, 2006

 

am. No. 14, 2009

Heading to s. 26335...

rep. No. 14, 2009

Heading to s. 36335
Renumbered s. 26335..

ad. No. 14, 2009
No. 56, 2010

s. 26335...........

ad. No. 100, 2006

 

am. No. 14, 2009

Note to s. 26335(6) ...

ad. No. 14, 2009

s. 26340...........

ad. No. 100, 2006

 

am. No. 14, 2009

Division 265

 

Subdivision 265A

 

s. 26535...........

ad. No. 179, 1999

Link note to Guide..........

rep. No. 41, 2005

s. 26540...........

ad. No. 179, 1999

s. 26545...........

ad. No. 179, 1999

Note to s. 26545(2) ...

ad. No. 101, 2006

Subdivision 265B

 

s. 26565...........

ad. No. 179, 1999

s. 26570...........

ad. No. 179, 1999

 

rep. No. 146, 2001

Link note to s. 26570..

ad. No. 179, 1999

 

am. No. 91, 2000

 

rep. No. 146, 2001

Division 268

 

Heading to Div. 268.........

rs. No. 99, 2012

Div. 268.................

ad. No. 79, 2010

s. 2681...........

ad. No. 79, 2010

 

am. No. 99, 2012

Subdivision 268A

 

s. 2685...........

ad. No. 79, 2010

 

rs. No. 99, 2012

Subdivision 268B

 

s. 26810...........

ad. No. 79, 2010

 

am. No. 99, 2012

s. 26815...........

ad. No. 79, 2010

Subdivision 268C

 

s. 26820...........

ad. No. 79, 2010

s. 26825...........

ad. No. 79, 2010

s. 26830...........

ad. No. 79, 2010

Subdivision 268D

 

s. 26835...........

ad. No. 79, 2010

s. 26840...........

ad. No. 79, 2010

s. 26845...........

ad. No. 79, 2010

s. 26850...........

ad. No. 79, 2010

s. 26855...........

ad. No. 79, 2010

s. 26860...........

ad. No. 79, 2010

s. 26865...........

ad. No. 79, 2010

s. 26870...........

ad. No. 79, 2010

Subdivision 268E

 

s. 26875...........

ad. No. 79, 2010

 

am. No. 99, 2012

s. 26880...........

ad. No. 79, 2010

Subdivision 268F

 

s. 26885...........

ad. No. 79, 2010

s. 26890...........

ad. No. 79, 2010

 

am. No. 99, 2012

s. 26895...........

ad. No. 79, 2010

s. 268100..........

ad. No. 79, 2010

Division 269

 

Div. 269.................

ad. No. 79, 2010

s. 2691...........

ad. No. 79, 2010

 

am. No. 99, 2012

Subdivision 269A

 

s. 2695...........

ad. No. 79, 2010

 

am. No. 99, 2012

s. 26910...........

ad. No. 79, 2010

 

am. No. 99, 2012

Subdivision 269B

 

s. 26915...........

ad. No. 79, 2010

s. 26920...........

ad. No. 79, 2010

 

am. No. 99, 2012

s. 26925...........

ad. No. 79, 2010

s. 26930...........

ad. No. 79, 2010

 

rs. No. 99, 2012

 

am. No. 99, 2012

Note to s. 26930(2)
Renumbered Note 1..........


No. 99, 2012

Note 2 to s. 26930(2) ..

ad. No. 99, 2012

s. 26935...........

ad. No. 79, 2010

 

am. No. 99, 2012

Subdivision 269C

 

s. 26940...........

ad. No. 79, 2010

s. 26945...........

ad. No. 79, 2010

Subdivision 269D

 

s. 26950...........

ad. No. 79, 2010

s. 26952...........

ad. No. 99, 2012

s. 26955...........

ad. No. 79, 2010

Part 425

 

Heading to Part 425...

rs. No. 101, 2004; No. 32, 2006

Part 425...........

ad. No. 179, 1999

Division 280

 

Div. 280.................

ad. No. 75, 2005

s. 2801...........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 15, 2007; No. 14, 2012

Subdivision 280A

 

s. 28050...........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 15, 2007; No. 14, 2012

Subdivision 280B

 

Heading to s. 280100..

rs. No. 78, 2006

s. 280100..........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 75, 2012

Note to s. 280100(3) ..

am. No. 79, 2010

s. 280101..........

ad. No. 14, 2012

s. 280102..........

ad. No. 78, 2006

s. 280102A.........

ad. No. 15, 2007

Note to s. 280102A...

am. No. 117, 2010

s. 280103..........

ad. No. 78, 2006

s. 280105..........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 15, 2007; No. 14, 2012

s. 280110..........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 15, 2007; No. 14, 2012

Subdivision 280C

 

s. 280160..........

ad. No. 75, 2005

s. 280165..........

ad. No. 75, 2005

s. 280170..........

ad. No. 75, 2005

 

am. No. 78, 2006; No. 15, 2007; No. 14, 2012

Division 284

 

Div. 284.................

ad. No. 91, 2000

s. 2845...........

ad. No. 91, 2000

Subdivision 284A

 

s. 28410...........

ad. No. 91, 2000

 

am. No. 75, 2005

s. 28415...........

ad. No. 91, 2000

 

am. Nos. 75 and 161, 2005

s. 28420...........

ad. No. 91, 2000

s. 28425...........

ad. No. 91, 2000

 

am. No. 56, 2010

s. 28430...........

ad. No. 91, 2000

Note to s. 28430.....

ad. No. 14, 2012

s. 28435...........

ad. No. 91, 2000

Note to s. 28435.....

ad. No. 14, 2012

Subdivision 284B

 

s. 28470...........

ad. No. 91, 2000

 

am. No. 75, 2005

Link note to Guide..........

rep. No. 41, 2005

Subhead. to s. 28475(5)  

ad. No. 56, 2010

s. 28475...........

ad. No. 91, 2000

 

am. No. 75, 2005; No. 114, 2009; No. 56, 2010; No. 41, 2011; No. 14, 2012

Note to s. 28475(1)
Renumbered Note 1..........

ad. No. 25, 2001
No. 56, 2010

Note 1 to s. 28475(1) ..

rep. No. 41, 2011

Note 2 to s. 28475(1)
Renumbered Note...........

ad. No. 56, 2010
No. 41, 2011

s. 28480...........

ad. No. 91, 2000

 

am. Nos. 16 and 107, 2003; No. 75, 2005; No. 151, 2008; No. 41, 2011; No. 14, 2012

Note to s. 28480(1) ...

rep. No. 56, 2010

s. 28485...........

ad. No. 91, 2000

s. 28490...........

ad. No. 91, 2000

 

am. No. 75, 2005; No. 56, 2010; No. 41, 2011; No. 14, 2012

Note to s. 28490(1) ...

rep. No. 56, 2010

s. 28495...........

ad. No. 56, 2010

Subdivision 284C

 

s. 284140..........

ad. No. 91, 2000

Link note to Guide..........

rep. No. 41, 2005

s. 284145..........

ad. No. 91, 2000

 

am. No. 73, 2006; No. 115, 2012

s. 284150..........

ad. No. 91, 2000

 

am. Nos. 16 and 107, 2003

Note to s. 284150(2) ..

rep. No. 56, 2010

s. 284155..........

ad. No. 91, 2000

s. 284160..........

ad. No. 91, 2000

 

am. No. 56, 2010

Note to s. 284160....

rep. No. 56, 2010

Subdivision 284D

 

s. 284215..........

ad. No. 91, 2000

 

am. No. 75, 2005

 

rep. No. 56, 2010

s. 284220..........

ad. No. 91, 2000

 

am. No. 75, 2005; No. 97, 2008; No. 56, 2010

s. 284224..........

ad. No. 56, 2010

Heading to s. 284225..

rs. No. 56, 2010

s. 284225..........

ad. No. 91, 2000

 

am. No. 58, 2006; No. 56, 2010

Link note to s. 284225.

rep. No. 41, 2005

Division 286

 

Div. 286.................

ad. No. 91, 2000

Subdivision 286A

 

s. 2861...........

ad. No. 91, 2000

 

am. No. 117, 2002

Subdivision 286B

 

s. 28625...........

ad. No. 91, 2000

 

am. No. 117, 2002

Subdivision 286C

 

Link note to Guide..........

rep. No. 41, 2005

s. 28675...........

ad. No. 91, 2000

 

am. No. 117, 2002; No. 16, 2003; No. 9, 2007; No. 45, 2008; Nos. 114 and 133, 2009; No. 93, 2011; No. 14, 2012

s. 28680...........

ad. No. 91, 2000

 

am. No. 117, 2002; No. 16, 2003; Nos. 9 and 80, 2007; No. 45, 2008; No. 133, 2009; No. 93, 2011; No. 14, 2012

Link note to s. 28680..

rep. No. 41, 2005

Division 288

 

Heading to Div. 288.........

rs. No. 91, 2000

s. 2885...........

ad. No. 179, 1999

 

rep. No. 91, 2000

s. 28810...........

ad. No. 179, 1999

 

am. No. 91, 2000; No. 101, 2004

Note 2 to s. 28810....

am. No. 101, 2004; No. 32, 2006

s. 28815...........

ad. No. 179, 1999

 

rep. No. 91, 2000

s. 28820...........

ad. No. 179, 1999

 

am. No. 91, 2000; No. 101, 2004; No. 58, 2006; No. 39, 2012

Note 2 to s. 28820....

am. No. 101, 2004; No. 32, 2006

s. 28825...........

ad. No. 91, 2000

s. 28830...........

ad. No. 91, 2000

s. 28835...........

ad. No. 91, 2000

s. 28840...........

ad. No. 92, 2000

Heading to s. 28845...

rs. No. 21, 2010

s. 28845...........

ad. No. 92, 2000

 

am. No. 21, 2010

s. 28850...........

ad. No. 92, 2000

 

am. No. 21, 2010

Subheads. to
s. 28870(1), (2) ......


am. No. 45, 2008

s. 28870...........

ad. No. 83, 2004

 

am. No. 45, 2008

s. 28875...........

ad. No. 23, 2005

 

rs. No. 126, 2009

Link note to s. 28875..

rep. No. 41, 2005

s. 28880...........

ad. No. 147, 2005

 

am. No. 143, 2007; No. 12, 2012

s. 28885...........

ad. No. 9, 2007

 

rep. No. 56, 2010

s. 28890...........

ad. No. 9, 2007

s. 28895...........

ad. No. 9, 2007

 

am. No. 75, 2012

s. 288100..........

ad. No. 9, 2007

s. 288105..........

ad. No. 9, 2007

Subhead. to
s. 288110(1)

rs. No. 158, 2012

s. 288110..........

ad. No. 91, 2012

Division 290

 

Div. 290.................

ad. No. 32, 2006

Subdivision 290A

 

s. 2905...........

ad. No. 32, 2006

Subdivision 290B

 

s. 29050...........

ad. No. 32, 2006

 

am. No. 56, 2010

s. 29055...........

ad. No. 32, 2006

s. 29060...........

ad. No. 32, 2006

s. 29065...........

ad. No. 32, 2006

Subdivision 290C

 

s. 290120..........

ad. No. 32, 2006

s. 290125..........

ad. No. 32, 2006

s. 290130..........

ad. No. 32, 2006

s. 290135..........

ad. No. 32, 2006

s. 290140..........

ad. No. 32, 2006

s. 290145..........

ad. No. 32, 2006

s. 290150..........

ad. No. 32, 2006

Subdivision 290D

 

s. 290200..........

ad. No. 32, 2006

Division 298

 

Heading to Div. 298.........

rs. No. 101, 2004; No. 32, 2006

Subdivision 298A

 

Heading to Subdiv. 298A 

ad. No. 32, 2006

s. 2985...........

ad. No. 179, 1999

 

rs. No. 91, 2000; No. 73, 2001

 

am. No. 101, 2004

 

rs. No. 32, 2006

 

am. Nos. 58 and 80, 2006; Nos. 4, 9 and 15, 2007; No. 32, 2008; No. 88, 2009

s. 29810...........

ad. No. 179, 1999

 

am. No. 75, 2005

Note to s. 29810.....

ad. No. 75, 2005

s. 29815...........

ad. No. 179, 1999

Note to s. 29815.....

ad. No. 44, 2000

s. 29820...........

ad. No. 179, 1999

 

am. No. 75, 2005

Note to s. 29820(2) ...

ad. No. 75, 2005

s. 29825...........

ad. No. 179, 1999

Note to s. 29825.....

am. No. 101, 2006

s. 29830...........

ad. No. 91, 2000

Link note to s. 29830..

ad. No. 67, 2003

 

rep. No. 41, 2005

Subdivision 298B

 

Subdiv. 298B.......

ad. No. 32, 2006

s. 29880...........

ad. No. 32, 2006

 

rs. No. 114, 2009

s. 29885...........

ad. No. 32, 2006

s. 29890...........

ad. No. 32, 2006

s. 29895...........

ad. No. 32, 2006

s. 298100..........

ad. No. 32, 2006

s. 298105..........

ad. No. 32, 2006

s. 298110..........

ad. No. 32, 2006

Part 450

 

Part 450...........

ad. No. 67, 2003

Division 340

 

Heading to Div. 340.........

rs. No. 56, 2010

s. 3401...........

ad. No. 67, 2003

Link note to Guide..........

rep. No. 41, 2005

s. 3405...........

ad. No. 67, 2003

 

am. No. 58, 2006

s. 34010...........

ad. No. 67, 2003

 

am. No. 75, 2005; No. 101, 2006; No. 32, 2008; No. 79, 2010; Nos. 12 and 58, 2012

s. 34015...........

ad. No. 67, 2003

s. 34020...........

ad. No. 67, 2003

s. 34025...........

ad. No. 67, 2003

Link note to s. 34025..

rep. No. 41, 2005

Division 342

 

Div. 342.................

ad. No. 56, 2010

s. 3421...........

ad. No. 56, 2010

Subdivision 342A

 

s. 3425...........

ad. No. 56, 2010

s. 34210...........

ad. No. 56, 2010

Part 490

 

Part 490...........

ad. No. 39, 2012

Division 350

 

s. 3501...........

ad. No. 39, 2012

Subdivision 350A

 

s. 3505...........

ad. No. 39, 2012

 

rs. No. 14, 2012

s. 35010...........

ad. No. 39, 2012

 

am. Nos. 14 and 71, 2012

s. 35015...........

ad. No. 39, 2012

Chapter 5

 

Heading to Chapt. 5..........

ad. No. 73, 2006

Part 51

 

Part 51............

ad. No. 179, 1999

Division 352

 

Div. 352.................

ad. No. 73, 2006

s. 3521...........

ad. No. 73, 2006

 

am. No. 14, 2012

Subdivision 352A

 

s. 3525...........

ad. No. 73, 2006

Subdivision 352B

 

Subdiv. 352B.......

ad. No. 14, 2012

s. 35210...........

ad. No. 14, 2012

Division 353

 

s. 35310...........

ad. No. 179, 1999

 

am. No. 91, 2000; No. 67, 2003; No. 73, 2006; No. 14, 2012

Link note to s. 35310..

ad. No. 179, 1999

 

rep. No. 41, 2005

Heading to s. 35315...

rs. No. 14, 2012

s. 35315...........

ad. No. 73, 2006

 

am. No. 14, 2012

s. 35317...........

ad. No. 14, 2012

s. 35320...........

ad. No. 55, 2007

 

am. No. 88, 2009

Division 355

 

Div. 355 .................

ad. No. 73, 2006

 

rs. No. 145, 2010

s. 3551...........

ad. No. 73, 2006

 

rs. No. 145, 2010

Subdivision 355A

 

s. 3555...........

ad. No. 73, 2006

 

am. No. 100, 2006

 

rep. No. 145, 2010

Note to s. 3555(4)
Renumbered Note 1..........


No. 100, 2006

Note 1 to s. 3555(4) ...

rep. No. 145, 2010

Note 2 to s. 3555(4) ...

ad. No. 100, 2006

 

rep. No. 145, 2010

s. 35510...........

ad. No. 145, 2010

s. 35515...........

ad. No. 145, 2010

Subdivision 355B

 

s. 35520...........

ad. No. 145, 2010

s. 35525...........

ad. No. 145, 2010

s. 35530...........

ad. No. 145, 2010

 

am. No. 39, 2012

s. 35535...........

ad. No. 145, 2010

s. 35540...........

ad. No. 145, 2010

s. 35545...........

ad. No. 145, 2010

s. 35550...........

ad. No. 145, 2010

s. 35555...........

ad. No. 145, 2010

 

am. No. 39, 2012

s. 35560...........

ad. No. 145, 2010

s. 35565...........

ad. No. 145, 2010

 

am. Nos. 56 and 105, 2010; Nos. 32, 41, 132 and 147, 2011; Nos. 12, 57, 71, 75, 158 and 169, 2012; No. 26, 2013

s. 35570...........

ad. No. 145, 2010

 

am. No. 145, 2010; Nos. 39 and 74, 2012

s. 35575...........

ad. No. 145, 2010

Subdivision 355C

 

s. 355150..........

ad. No. 145, 2010

s. 355155..........

ad. No. 145, 2010

s. 355160..........

ad. No. 145, 2010

s. 355165..........

ad. No. 145, 2010

s. 355170..........

ad. No. 145, 2010

s. 355175..........

ad. No. 145, 2010

s. 355180..........

ad. No. 145, 2010

s. 355185..........

ad. No. 145, 2010

s. 355190..........

ad. No. 145, 2010

s. 355195..........

ad. No. 145, 2010

s. 355200..........

ad. No. 145, 2010

s. 355205..........

ad. No. 145, 2010

s. 355210..........

ad. No. 145, 2010

Subdivision 355D

 

s. 355260..........

ad. No. 145, 2010

s. 355265..........

ad. No. 145, 2010

s. 355270..........

ad. No. 145, 2010

s. 355275..........

ad. No. 145, 2010

s. 355280..........

ad. No. 145, 2010

Subdivision 355E

 

s. 355320..........

ad. No. 145, 2010

s. 355325..........

ad. No. 145, 2010

s. 355330..........

ad. No. 145, 2010

s. 355335..........

ad. No. 145, 2010

Division 356

 

Div. 356.................

ad. No. 73, 2006

s. 3561...........

ad. No. 73, 2006

Subdivision 356A

 

s. 3565...........

ad. No. 73, 2006

Part 55

 

Part 55............

ad. No. 179, 1999

Division 357

 

Div. 357.................

ad. No. 161, 2005

s. 3571...........

ad. No. 161, 2005

Subdivision 357A

 

s. 3575...........

ad. No. 161, 2005

Subdivision 357B

 

s. 35750...........

ad. No. 161, 2005

s. 35755...........

ad. No. 161, 2005

 

am. Nos. 73 and 78, 2006; No. 74, 2010; Nos. 12, 14 and 39, 2012

s. 35760...........

ad. No. 161, 2005

 

am. No. 74, 2010

s. 35765...........

ad. No. 161, 2005

s. 35770...........

ad. No. 161, 2005

s. 35775...........

ad. No. 161, 2005

 

am. No. 74, 2010

s. 35780...........

ad. No. 161, 2005

s. 35785...........

ad. No. 161, 2005

s. 35790...........

ad. No. 161, 2005

s. 35795...........

ad. No. 161, 2005

s. 357100..........

ad. No. 161, 2005

 

am. No. 39, 2012

s. 357105..........

ad. No. 161, 2005

s. 357110..........

ad. No. 161, 2005

s. 357115..........

ad. No. 161, 2005

s. 357120..........

ad. No. 161, 2005

s. 357125..........

ad. No. 161, 2005

Division 358

 

Div. 358.................

ad. No. 161, 2005

s. 3581...........

ad. No. 161, 2005

s. 3585...........

ad. No. 161, 2005

s. 35810...........

ad. No. 161, 2005

 

am. No. 74, 2010

s. 35815...........

ad. No. 161, 2005

s. 35820...........

ad. No. 161, 2005

 

am. No. 74, 2010

Division 359

 

Div. 359.................

ad. No. 161, 2005

s. 3591...........

ad. No. 161, 2005

s. 3595...........

ad. No. 161, 2005

s. 35910...........

ad. No. 161, 2005

s. 35915...........

ad. No. 161, 2005

s. 35920...........

ad. No. 161, 2005

s. 35925...........

ad. No. 161, 2005

 

am. No. 74, 2010

Note to s. 35925(4) ...

ad. No. 74, 2010

s. 35930...........

ad. No. 161, 2005

 

am. No. 74, 2010

s. 35935...........

ad. No. 161, 2005

s. 35940...........

ad. No. 161, 2005

s. 35945...........

ad. No. 161, 2005

s. 35950...........

ad. No. 161, 2005

s. 35955...........

ad. No. 161, 2005

 

am. No. 74, 2010

Note to s. 35955(1) ...

am. No. 74, 2010

s. 35960...........

ad. No. 161, 2005

 

am. No. 74, 2010

s. 35965...........

ad. No. 161, 2005

s. 35970...........

ad. No. 161, 2005

Division 360

 

Div. 360.................

rs. No. 161, 2005

s. 3601...........

ad. No. 179, 1999

 

rs. No. 161, 2005

Subhead. to s. 3605(1) .

ad. No. 74, 2010

Subhead. to s. 3605(3) .

ad. No. 74, 2010

s. 3605...........

ad. No. 179, 1999

 

rs. No. 161, 2005

 

am. No. 74, 2010; No. 14, 2012

s. 36010...........

ad. No. 161, 2005

s. 36015...........

ad. No. 161, 2005

Subdiv. 360A.......

rep. No. 161, 2005

s. 36020...........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 36025...........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 36030...........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 36035...........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 36040...........

ad. No. 179, 1999

 

rep. No. 161, 2005

Subdiv. 360B.......

rep. No. 161, 2005

Group heading to
Subdiv. 360B

rs. No. 44, 2000
rep. No. 161, 2005

Heading to s. 36060...

rs. No. 44, 2000

 

rep. No. 161, 2005

s. 36060...........

ad. No. 179, 1999

 

am. No. 44, 2000

 

rep. No. 161, 2005

s. 36065...........

ad. No. 179, 1999

 

am. No. 66, 2003

 

rep. No. 161, 2005

s. 36070...........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 36075...........

ad. No. 179, 1999

 

am. No. 44, 2000; No. 66, 2003

 

rep. No. 161, 2005

s. 36077...........

ad. No. 66, 2003

 

rep. No. 161, 2005

s. 36080...........

ad. No. 179, 1999

 

am. No. 44, 2000

 

rep. No. 161, 2005

s. 36085...........

ad. No. 179, 1999

 

am. No. 44, 2000; No. 23, 2005

 

rep. No. 161, 2005

s. 360100..........

ad. No. 179, 1999

 

am. No. 57, 2002; No. 66, 2003

 

rep. No. 161, 2005

s. 360105..........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 360110..........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 360115..........

ad. No. 179, 1999

 

am. No. 23, 2005

 

rep. No. 161, 2005

s. 360120..........

ad. No. 179, 1999

 

rep. No. 161, 2005

Subdiv. 360C.......

rep. No. 161, 2005

s. 360140..........

ad. No. 179, 1999

 

am. No. 57, 2002; No. 66, 2003

 

rep. No. 161, 2005

s. 360145..........

ad. No. 179, 1999

 

am. No. 57, 2002

 

rep. No. 161, 2005

s. 360150..........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 360155..........

ad. No. 179, 1999

 

rep. No. 161, 2005

Subdiv. 360D.......

rep. No. 161, 2005

s. 360175..........

ad. No. 179, 1999

 

rep. No. 161, 2005

s. 360180..........

ad. No. 179, 1999

 

am. No. 91, 2000

 

rep. No. 161, 2005

Link note to s. 360180.

ad. No. 179, 1999

 

am. No. 91, 2000

 

rep. No. 41, 2005

Division 361

 

Div. 361.................

ad. No. 161, 2005

s. 3615...........

ad. No. 161, 2005

 

am. No. 56, 2010

Note 1 to s. 3615(1)
Renumbered Note...........


No. 56, 2010

Note 2 to s. 3615(1) ...

rep. No. 56, 2010

Part 525

 

Part 525...........

ad. No. 91, 2000

Division 382

 

Div. 382.................

ad. No. 73, 2006

s. 3821...........

ad. No. 73, 2006

 

am. No. 55, 2007

Subdivision 382A

 

s. 3825...........

ad. No. 73, 2006

 

am. No. 20, 2010; No. 39, 2012

Subdivision 382B

 

Subdiv. B of Div. 382
of Part 525

ad. No. 55, 2007

s. 38215...........

ad. No. 55, 2007

Division 388

 

Subdivision 388A

 

s. 3885...........

ad. No. 91, 2000

Subdivision 388B

 

s. 38850...........

ad. No. 91, 2000

 

am. No. 73, 2001; No. 58, 2006

s. 38852...........

ad. No. 73, 2001

s. 38855...........

ad. No. 91, 2000

s. 38860...........

ad. No. 91, 2000

s. 38865...........

ad. No. 91, 2000

 

am. No. 161, 2005; No. 41, 2011

s. 38870...........

ad. No. 91, 2000

s. 38875...........

ad. No. 91, 2000

 

am. No. 73, 2001

s. 38880...........

ad. No. 91, 2000

s. 38885...........

ad. No. 91, 2000

Division 390

 

Div. 390..................

ad. No. 9, 2007

s. 3901...........

ad. No. 9, 2007

Note to s. 3901......

ad. No. 15, 2007

 

am. No. 56, 2010

Subdivision 390A

 

Heading to
Subdiv. 390A

rs. No. 158, 2012

Heading to s. 3905....

rs. No. 158, 2012

s. 3905...........

ad. No. 9, 2007

 

am. No. 158, 2012

s. 39010...........

ad. No. 9, 2007

 

am. No. 15, 2007

s. 39015...........

ad. No. 9, 2007

Subdivision 390B

 

s. 39065...........

ad. No. 9, 2007

Subdivision 390C

 

s. 390115..........

ad. No. 9, 2007

Division 391

 

Div. 391.................

ad. No. 45, 2008

s. 3911...........

ad. No. 45, 2008

Subdivision 391A

 

s. 3915...........

ad. No. 45, 2008

 

am. No. 92, 2008

Subdivision 391B

 

s. 39110...........

ad. No. 45, 2008

Division 392

 

Div. 392.................

ad. No. 133, 2009

s. 3921...........

ad. No. 133, 2009

Subdivision 392A

 

s. 3925...........

ad. No. 133, 2009

s. 39210...........

ad. No. 133, 2009

Subdivision 392B

 

s. 39215...........

ad. No. 133, 2009

Division 394

 

Div. 394.................

ad. No. 79, 2007

s. 3941...........

ad. No. 79, 2007

s. 3945...........

ad. No. 79, 2007

s. 39410...........

ad. No. 79, 2007

Division 398

 

Div. 398.................

ad. No. 79, 2010

s. 3981...........

ad. No. 79, 2010

Subdivision 398A

 

Subhead. to s. 3985(1) .

rs. No. 147, 2011

s. 3985...........

ad. No. 79, 2010

 

am. No. 147, 2011

Part 530

 

Part 530...........

ad. No. 179, 1999

Division 400

 

s. 4001...........

ad. No. 179, 1999

s. 4005...........

ad. No. 179, 1999

Division 405

 

s. 4055...........

ad. No. 179, 1999

s. 40510...........

ad. No. 179, 1999

s. 40515...........

ad. No. 179, 1999

Division 410

 

s. 4105...........

ad. No. 179, 1999

s. 41010...........

ad. No. 179, 1999

s. 41015...........

ad. No. 179, 1999

Division 415

 

s. 4155...........

ad. No. 179, 1999

s. 41510...........

ad. No. 179, 1999

s. 41515...........

ad. No. 179, 1999

s. 41520...........

ad. No. 179, 1999

Division 417

 

s. 4175...........

ad. No. 179, 1999

s. 41710...........

ad. No. 179, 1999

s. 41715...........

ad. No. 179, 1999

s. 41720...........

ad. No. 179, 1999

Division 420

 

Heading to s. 4205....

am. No. 91, 2000

s. 4205...........

ad. No. 179, 1999

Note 2 to s. 4205.....

am. No. 91, 2000; No. 32, 2006

Division 425

 

s. 42520...........

ad. No. 179, 1999

s. 42525...........

ad. No. 179, 1999

s. 42530...........

ad. No. 179, 1999

 

rep. No. 133, 2003

Part 535

 

Part 535...........

ad. No. 95, 2004

Division 426

 

s. 4261...........

ad. No. 95, 2004

 

am. No. 88, 2009; No. 147, 2011; No. 12, 2012

Subdivision 426A

 

s. 4265...........

ad. No. 95, 2004

 

am. No. 41, 2011; Nos. 12 and 169, 2012

s. 42610...........

ad. No. 95, 2004

Subdivision 426B

 

s. 42615...........

ad. No. 95, 2004

s. 42620...........

ad. No. 95, 2004

s. 42625...........

ad. No. 95, 2004

s. 42630...........

ad. No. 95, 2004

s. 42635...........

ad. No. 95, 2004

s. 42640...........

ad. No. 95, 2004

Note 1 to s. 42640(1) ..

am. Nos. 12 and 169, 2012

s. 42645...........

ad. No. 95, 2004

s. 42650...........

ad. No. 95, 2004

s. 42655...........

ad. No. 95, 2004

Note to s. 42655(1) ...

am. No. 41, 2011; Nos. 12 and 169, 2012

s. 42660...........

ad. No. 95, 2004

Subdivision 426C

 

s. 42665...........

ad. No. 95, 2004

 

am. No. 145, 2010; No. 41, 2011; Nos. 12 and 169, 2012

Link note to s. 42665..

ad. No. 95, 2004 (as rep. by No. 58, 2006)

Subdivision 426D

 

Heading to
Subdiv. 426D

rs. No. 147, 2011

Subdiv. 426D.......

ad. No. 88, 2009

s. 426100..........

ad. No. 88, 2009

 

am. No. 147, 2011

Group heading to
s. 426102

ad. No. 147, 2011

s. 426102..........

ad. No. 147, 2011

s. 426103..........

ad. No. 147, 2011

s. 426104..........

ad. No. 147, 2011

 

am. No. 147, 2011

s. 426105..........

ad. No. 88, 2009

s. 426110..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426115..........

ad. No. 88, 2009

 

am. No. 88, 2009

Heading to s. 426120..

rs. No. 147, 2011

s. 426120..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426125..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426130..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426135..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426140..........

ad. No. 88, 2009

s. 426145..........

ad. No. 88, 2009

s. 426150..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426155..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426160..........

ad. No. 88, 2009

 

am. No. 147, 2011

s. 426165..........

ad. No. 88, 2009

 

am. No. 56, 2010; No. 147, 2011

Group heading to
s. 426170

ad. No. 147, 2011

s. 426170..........

ad. No. 147, 2011

Part 545

 

Part 545...........

ad. No. 179, 1999

Division 444

 

Div. 444.................

rs. No. 73, 2006

s. 4441...........

ad. No. 73, 2006

 

am. No. 14, 2012

Subdivision 444A

 

s. 4445...........

ad. No. 179, 1999

 

rs. No. 73, 2006

 

am. No. 14, 2012

s. 44410...........

ad. No. 179, 1999

 

rs. No. 73, 2006

 

am. No. 14, 2012

Note to s. 44410(5) ...

ad. No. 180, 2012

s. 44415...........

ad. No. 179, 1999

 

rs. No. 73, 2006

 

am. No. 14, 2012

 

rs. No. 180, 2012

Subdivision 444B

 

s. 44430...........

ad. No. 73, 2006

 

am. No. 14, 2012

Subdivision 444C

 

s. 44450...........

ad. No. 73, 2006

Subdivision 444D

 

s. 44470...........

ad. No. 73, 2006

 

am. No. 118, 2009; No. 14, 2012

Subdivision 444E

 

Subhead. to s. 44480(1)  

ad. No. 74, 2010

Subhead. to s. 44480(2)  

ad. No. 74, 2010

s. 44480...........

ad. No. 73, 2006

 

am. No. 74, 2010

s. 44485...........

ad. No. 73, 2006

Subhead. to s. 44490(1)  

ad. No. 74, 2010

Subhead. to s. 44490(2)  

ad. No. 74, 2010

Subhead. to s. 44490(4)  

ad. No. 74, 2010

s. 44490...........

ad. No. 73, 2006

 

am. No. 74, 2010

Subdivision 444F

 

Subdiv. 444F.......

ad. No. 14, 2012

s. 444120..........

ad. No. 14, 2012

Division 446

 

Div. 446.................

ad. No. 101, 2006

s. 4461...........

ad. No. 101, 2006

s. 4465...........

ad. No. 101, 2006

 

am. No. 133, 2009; No. 12, 2012

Note to s. 4465(1) ....

rep. No. 101, 2006

Part 5100

 

Part 5100..........

ad. No. 90, 2010

Division 850

 

Subdivision 850A

 

s. 850100..........

ad. No. 90, 2010

 

am. No. 12, 2012

Note 1 to s. 850100(5) .

am. No. 46, 2011

 

Endnote 3—Uncommenced amendments

This endnote sets out amendments of the Taxation Administration Act 1953 that have not yet commenced.

Tax Laws Amendment (2009 Measures No. 1) Act 2009 (No. 27, 2009)

Schedule 1

4  Subsections 45400(6) and (7) in Schedule 1

Repeal the subsections.

Tax Laws Amendment (2009 Measures No. 3) Act 2009 (No. 47, 2009) (as amended by the Tax Laws Amendment (2011 Measures No. 4) Act 2011 (No. 43, 2011))

Schedule 1

3  Subsection 45405(3) in Schedule 1 (paragraph (a) of the definition of GDP adjustment)

Repeal the paragraph.

4  Subsection 45405(3) in Schedule 1 (note 1 to the definition of GDP adjustment)

Repeal the note.

5  Subsection 45405(3) in Schedule 1 (note 2 at the end of the definition of GDP adjustment)

Omit “Note 2”, substitute “Note”.

Tax Laws Amendment (2011 Measures No. 4) Act 2011 (No. 43, 2011)

Schedule 1

9  Subsection 45405(3) in Schedule 1 (paragraphs (aa) and (b) of the definition of GDP adjustment)

Repeal the paragraphs (not including the formula), substitute:

 (a) the percentage (rounded to the nearest whole number, rounding down a number ending in .5) worked out using the following formula; or

 (b)  if the percentage worked out using the formula is negative—0%:

10  Subsection 45405(3) in Schedule 1 (note at the end of the definition of GDP adjustment)

Repeal the note.

11  Subsection 45405(6) in Schedule 1

Omit “In a case covered by paragraph (b) of the definition of GDP adjustment in subsection (3), the”, substitute “The”.

Indirect Tax Laws Amendment (Assessment) Act 2012 (No. 39, 2012)

Schedule 1

255  Subsections 14ZW(1AAA), (1AAB) and (1AABA)

Repeal the subsections.

256  Subsection 14ZW(1AAC)

Omit “(to which subsection (1AAB) does not apply)”.

257  Section 1051 in Schedule 1

Omit:

 (a) how assessments are made or amended and their effect;

 (b) review of assessments;

258  Subdivisions 105A and 105B in Schedule 1

Repeal the Subdivisions.

259  Sections 10550 and 10555 in Schedule 1

Repeal the sections.

260  Subsection 11050(2) in Schedule 1 (table item 61)

Repeal the item.

261  Subsection 11250(2) in Schedule 1 (table item 1)

Repeal the item.

262  Subsection 35010(1) in Schedule 1 (table item 2)

Repeal the item, substitute:

2

a notice of assessment of an *assessable amount

(a) the assessment was properly made; and

(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment—the amounts and particulars of the assessment are correct.

263  Subsection 35010(2) in Schedule 1

Repeal the subsection.

Australian Charities and Notforprofits Commission (Consequential and Transitional) Act 2012 (No. 169, 2012)

Schedule 3

19  Subsection 42665(2A) in Schedule 1

Omit “may”, substitute “must”.

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (No. 181, 2012)

Schedule 1

10  After section 39010 in Schedule 1

Insert:

39012  Statements about benefits paid to KiwiSaver schemes

 (1) This section applies if the trustee of a *complying superannuation fund pays a *superannuation benefit to a *KiwiSaver scheme provider.

 (2) The trustee must:

 (a) give to the *KiwiSaver scheme provider a statement under this section within 7 days after the day on which the benefit is paid; and

 (b) give to the individual in respect of whom the benefit is paid a statement in relation to the benefit within 30 days after the day on which the benefit is paid.

Note: Section 28675 provides an administrative penalty for breach of this subsection.

 (3) A statement under subsection (2) must be in the *approved form.

Note: Section 38855 allows the Commissioner to defer the time for giving an approved form.

 (4) The *approved form may require the statement to contain the following information:

 (a) information relating to contributions made to the *complying superannuation fund in respect of the individual during the period specified in a determination under subsection (5) in which the benefit is paid, to the extent those contributions are reflected in that benefit;

 (b) other information relating to the benefit, including the *tax free component and *taxable component (as applicable) of the benefit.

 (5) The Commissioner may determine, by legislative instrument, the period mentioned in paragraph (4)(a).

 (6) The period specified in the determination:

 (a) may be:

 (i) all or part of an income year; or

 (ii) all or part of a *financial year; or

 (iii) any other period; and

 (b) may be different:

 (i) for different kinds of trustee; and

 (ii) in relation to any other matter.

 (7) Subsection (6) does not limit the way in which the determination may specify the period.

 (8) Subsection (4) does not limit the information that the *approved form may require the statement to contain.

11  Paragraph 39015(1)(a) in Schedule 1

Omit “or 39010”, substitute “, 39010 or 39012”.

Privacy Amendment (Enhancing Privacy Protection) Act 2012 (No. 197, 2012)

Schedule 5

133  Section 355200 in Schedule 1 (example)

Omit “agency” (wherever occurring), substitute “body”.

134  Section 355200 in Schedule 1 (example)

Omit “record of the disclosure in the entity’s credit information file, as required by subsection 18K(5)”, substitute “written note of the disclosure as required by subsection 20E(5)”.

 

Endnote 4—Misdescribed amendments

This endnote sets out amendments of the Taxation Administration Act 1953 that have been misdescribed.

Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007)

The amendment made by Schedule 1 (item 20) of the Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007) was misdescribed. However, the intention of the amendment was clear and it has been incorporated in this compilation.

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)

Schedule 6

29  Paragraph 8C(1)(a)

Omit “to furnish an approved form or any information”, substitute “to give any information or document”.

Tax Laws Amendment (2012 Measures No. 3) Act 2012 (No. 58, 2012)

Schedule 1

12  Subsection 1510(2) in Schedule 1

After “12FB”, insert “, 12FC”.

 

Endnote 5—Modifications

This endnote sets out modifications of the Taxation Administration Act 1953.

Banking (State Bank of South Australia and Other Matters) Act 1994 (No. 69, 1994)

Part 2.4—Modifications of the Income Tax Law relating to the restructuring of the State Bank of South Australia

Division 4—Transfer of tax file number information

Subdivision A—Transfers to Bank of South Australia Limited

40  When Subdivision applies

  This Subdivision applies if:

 (a) an account or deposit with:

 (i) the State Bank of South Australia; or

 (ii) a designated subsidiary of the State Bank of South Australia;

  is transferred, or is proposed to be transferred, to Bank of South Australia Limited under a transfer provision; and

 (b) the account or deposit is an investment to which Part VA of the Income Tax Assessment Act 1936 applies; and

 (c) immediately before the transfer or proposed transfer, the investor’s tax file number is or will be taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have been quoted to the State Bank of South Australia or the designated subsidiary, as the case requires, in connection with the investment.

41  Eligible tax file number information

  For the purposes of this Division, information is eligible tax file number information in relation to an investment if the information is:

 (a) if the investor actually quoted the investor’s tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires:

 (i) the investor’s tax file number; and

 (ii) information connecting that number with the investor; or

 (b) if the investor is taken to have quoted the investor’s tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDA of the Income Tax Assessment Act 1936:

 (i) the investment body remitter number of the interposed entity concerned; and

 (ii) information connecting that number with the interposed entity concerned; or

 (c) if the investor is taken to have quoted the investor’s tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDB of the Income Tax Assessment Act 1936:

 (i) the tax file number of the primary investor concerned; and

 (ii) information connecting that number with the primary investor concerned; or

 (d) if the investor is taken to have quoted the investor’s tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202EB of the Income Tax Assessment Act 1936—information given by the investor as mentioned in subsection 202EB(1) of that Act; or

 (e) if the investor is taken to have quoted the investor’s tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202EC of the Income Tax Assessment Act 1936—information given by the investor as mentioned in subsection 202EC(1) of that Act.

42  Eligible tax file number information may be disclosed to Bank of South Australia Limited

  The State Bank of South Australia or the designated subsidiary, as the case requires, may disclose eligible tax file number information in relation to the investment to Bank of South Australia Limited if:

 (a) at least 15 days before the disclosure, the State Bank of South Australia or the designated subsidiary, as the case may be, publishes notices under section 43 about the proposed disclosure; and

 (b) the investor does not object to the disclosure in accordance with either of the notices.

43  Notices telling investors about proposed transfer of eligible tax file number information and inviting objections

 (1) The State Bank of South Australia or a designated subsidiary of the State Bank of South Australia may cause to be published in both:

 (a) a newspaper circulating generally throughout Australia; and

 (b) a newspaper circulating generally throughout South Australia;

a notice, in a form approved by the Commissioner, that:

 (c) states that the State Bank of South Australia or the designated subsidiary, as the case may be, proposes to disclose specified kinds of eligible tax file number information to Bank of South Australia Limited; and

 (d) states that an investor concerned may give the State Bank of South Australia or the designated subsidiary, as the case requires, a written objection within 14 days after the publication of the notice; and

 (e) states that if an investor lodges such an objection, the information will not be disclosed to Bank of South Australia Limited; and

 (f) contains such additional information as is required by the form.

 (2) Notices under subsection (1) that relate to the same proposal must be published on the same day.

44  Consequences of disclosure of eligible tax file number information to Bank of South Australia Limited

 (1) If eligible tax file number information in relation to an investment is disclosed to Bank of South Australia Limited under this Subdivision, the investor is taken, for the purposes of Part VA of the Income Tax Assessment Act 1936:

 (a) to have quoted his or her tax file number to Bank of South Australia Limited under Division 4 of that Part in connection with the investment; and

 (b) to have so quoted his or her tax file number at whichever is the later of the following times:

 (i) the time when the disclosure of the eligible tax file number information occurred;

 (ii) the time when the transfer of the investment occurred.

 (2) For the purposes of subsection 202DG (2A) of the Income Tax Assessment Act 1936, if:

 (a) eligible tax file number information in relation to an investment is disclosed to Bank of South Australia Limited under this Subdivision; and

 (b) the eligible tax file number information is covered by paragraph 41(a);

the investor is taken to have actually quoted his or her tax file number under Division 4 of Part VA of that Act.

45  Modification of subsection 202EC (4) of the Income Tax Assessment Act 1936

  If information covered by paragraph 41(e) is disclosed to Bank of South Australia Limited under this Subdivision, subsection 202EC(4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC(1) of that Act included a reference to section 42 of this Act.

Subdivision B—Retransfers to the State Bank of South Australia or to a designated subsidiary of the State Bank of South Australia

46  When Subdivision applies

  This Subdivision applies if:

 (a) an account or deposit with Bank of South Australia Limited is transferred, or is proposed to be transferred, to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under a retransfer provision; and

 (b) the account or deposit is an investment to which Part VA of the Income Tax Assessment Act 1936 applies; and

 (c) immediately before the transfer or proposed transfer, the investor's tax file number is or will be taken, because of section 44, to have been quoted to Bank of South Australia Limited in connection with the investment for the purposes of Part VA of the Income Tax Assessment Act 1936; and

 (d) eligible tax file number information in relation to the investment was disclosed to Bank of South Australia Limited under Subdivision A.

47  Eligible tax file number information may be disclosed to the State Bank of South Australia

 (1) This section applies if the investment is transferred, or is proposed to be transferred, to the State Bank of South Australia.

 (2) Bank of South Australia Limited may disclose the eligible tax file number information in relation to the investment to the State Bank of South Australia if:

 (a) at least 22 days before the disclosure, Bank of South Australia Limited sends the investor a notice under section 49 about the proposed disclosure; and

 (b) the investor does not object to the disclosure in accordance with the notice.

48  Eligible tax file number information may be disclosed to a designated subsidiary of the State Bank of South Australia

 (1) This section applies if the investment is transferred, or is proposed to be transferred, to a designated subsidiary of the State Bank of South Australia.

 (2) Bank of South Australia Limited may disclose the eligible tax file number information in relation to the investment to the designated subsidiary if:

 (a) at least 22 days before the disclosure, Bank of South Australia Limited sends the investor a notice under section 49 about the proposed disclosure; and

 (b) the investor does not object to the disclosure in accordance with the notice.

49  Notices telling investors about proposed transfer of eligible tax file number information and inviting objections

  Bank of South Australia Limited may send an investor a notice, in a form approved by the Commissioner, that:

 (a) states that Bank of South Australia Limited proposes to disclose specified kinds of eligible tax file number information to the State Bank of South Australia or to a designated subsidiary of the State Bank of South Australia; and

 (b) states that the investor may give Bank of South Australia Limited a written objection within 21 days after:

 (i) if the notice is sent by post—the day on which the notice is posted; or

 (ii) if the notice is sent by being delivered to the investor personally—the day of delivery; or

 (iii) if the notice is sent by being left at a particular place or address—the day on which the notice is left at that place or address; and

 (c) states that if the investor lodges such an objection, the information will not be disclosed to the State Bank of South Australia, or to the designated subsidiary, as the case requires; and

 (d) contains such additional information as is required by the form.

Note: Section 28A of the Acts Interpretation Act 1901 sets out the methods of sending notices.

50  Consequences of disclosure of eligible tax file number information to the State Bank of South Australia or to a designated subsidiary of the State Bank of South Australia

 (1) If eligible tax file number information in relation to an investment is disclosed to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under this Subdivision, the investor is taken, for the purposes of Part VA of the Income Tax Assessment Act 1936:

 (a) to have quoted his or her tax file number to the State Bank of South Australia or to the designated subsidiary, as the case requires, under Division 4 of that Part in connection with the investment; and

 (b) to have so quoted his or her tax file number at whichever is the later of the following times:

 (i) the time when the disclosure of the eligible tax file number information occurred;

 (ii) the time when the transfer of the investment occurred.

 (2) For the purposes of subsection 202DG(2A) of the Income Tax Assessment Act 1936, if:

 (a) eligible tax file number information in relation to an investment is disclosed to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under this Subdivision; and

 (b) the eligible tax number information was covered by paragraph 41(a);

the investor is taken to have actually quoted his or her tax file number under Division 4 of Part VA of that Act.

51  Modification of subsection 202EC(4) of the Income Tax Assessment Act 1936

 (1) If information covered by paragraph 41(e) is disclosed to the State Bank of South Australia under this Subdivision, subsection 202EC(4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC(1) of that Act included a reference to section 47 of this Act.

 (2) If information covered by paragraph 41(e) is disclosed to a designated subsidiary of the State Bank of South Australia under this Subdivision, subsection 202EC(4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC(1) of that Act included a reference to section 48 of this Act.

Subdivision C—Common provisions

52  Division deemed to be a taxation law for the purposes of section 8WB of the Taxation Administration Act 1953

  This Division is taken to be a taxation law for the purposes of section 8WB of the Taxation Administration Act 1953.

53  Disclosure of tax file number information under this Division taken not to be in breach of guidelines under the Privacy Act 1988

  A disclosure of eligible tax file number information under this Division is taken not to breach guidelines issued under section 17 of the Privacy Act 1988.