Taxation Administration Act 1953
No. 1, 1953
Compilation No. 141
Compilation date: 30 November 2016
Includes amendments up to: Act No. 86, 2016
Registered: 14 December 2016
This compilation is in 3 volumes
Volume 1: sections 1–18
Schedule 1 (sections 6‑1 to 97‑35)
Volume 2: Schedule 1 (sections 105‑1 to 850‑100)
Volume 3: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 82, 2016. Amendments made by Act No. 86, 2016 have not commenced but are noted in the endnotes.
About this compilation
This compilation
This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 30 November 2016 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Taxation Administration Act 1953 | 1, 1953 | 4 Mar 1953 | 1 Apr 1953 |
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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 | — |
Pay‑roll 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 | 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) | 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. 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 | s. 2(4) and (5) |
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 | 65, 1985 | 5 June 1985 | s. 3: (c) | — |
as amended by |
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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 | — |
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 | — |
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 | — |
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)) | 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)) | — |
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. 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. 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) | — |
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)) | — |
as amended by |
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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 | — |
Taxation Laws Amendment Act (No. 3) 1989 | 107, 1989 | 30 June 1989 | Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) | — |
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 | — |
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) | — |
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 | — |
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 | — |
as amended by |
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Social Security Legislation Amendment Act 1991 | 69, 1991 | 25 June 1991 | s. 22: Royal Assent (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 | s. 31(2) |
Taxation Laws Amendment Act (No. 3) 1991 | 216, 1991 | 24 Dec 1991 | ss. 11 and 89(2): 22 Jan 1991 | 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 | — |
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 | — |
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 | 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)) | 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) | — |
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 |
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Financial Sector Legislation Amendment Act (No. 1) 2000 | 160, 2000 | 21 Dec 2000 | Schedule 1 (item 21): Royal Assent | — |
A New Tax System (Goods and Services Tax Administration) Act 1999 | 56, 1999 | 8 July 1999 | 1 July 2000 | — |
as amended by |
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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 |
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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) | Sch. 10 (item 68) |
as amended by |
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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) | 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) | — |
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) |
as amended by |
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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) | 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)) |
as amended by |
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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) | 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) | s. 2(6) (am. by 57, 2002, Sch. 12 [item 46]) |
as amended by |
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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) | Sch. 1 (item 4) and Sch. 2 (item 144) |
as amended by |
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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) | 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) | — |
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 | Sch 2 (items 395–398, 418, 419): 24 May 2001 (s 2(3)) | 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) | 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 | 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 |
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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 | — |
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) | — |
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 | 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) | Sch. 6 (items 11, 14) |
Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 36, 37): (zzf) | — |
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 | — |
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 | — |
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 | 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) | — |
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 Co‑contribution 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 | — |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 | 52, 2004 | 27 Apr 2004 | ss. 1–3: Royal Assent | — |
Tax Laws Amendment (2004 Measures No. 2) Act 2004 | 83, 2004 | 25 June 2004 | Schedule 1 (item 84): (zzk) | 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 |
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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) | — |
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 (Long‑term Non‑reviewable 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) | 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)) | 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 |
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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 | 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) | — |
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 | 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) | 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 | 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 | 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 | Sch 1 (item 60): 18 Oct 2008 (s 2(1) item 2) | — |
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)–(13), (16)–(19), 105(2)) |
as amended by |
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Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8) | — |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Schedule 4: 30 Nov 2011 | Sch. 4 (item 4) |
Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 99, 2012 | 29 June 2012 | Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6) | — |
Taxation and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 | 85, 2013 | 28 June 2013 | Sch 8 (items 49–54): 26 Mar 2009 (s 2(1) item 11) | — |
Tax Laws Amendment (2009 Measures No. 1) Act 2009 | 27, 2009 | 26 Mar 2009 | Schedule 1 (items 1–3, 5): Royal Assent | 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 | Sch. 1 (item 6) and Sch. 2 (item 15) |
as amended by |
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Tax Laws Amendment (2011 Measures No. 4) Act 2011 | 43, 2011 | 27 June 2011 | Sch 1 (items 5–8, 12): 28 June 2011 (s 2(1) items 2, 4) | 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 | Sch. 2 (items 25–31) |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 | 114, 2009 | 16 Nov 2009 | Sch 1 (items 14–26) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Sch 1 (item 26) and Sch 2 |
Tax Laws Amendment (2009 Measures No. 5) Act 2009 | 118, 2009 | 4 Dec 2009 | Sch 1 (items 47–49, 51(2), 53, 54) and Sch 2: 4 Dec 2009 (s 2(1) items 4–6) | 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 | 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 | 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), Sch 3 (items 9, 10(1), (5)), Sch 5 (items 191–193) and Sch 6 (items 12–14, 27–36, 44–53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) | 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 | 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 | Sch 3 and Sch 5 (items 4, 5, 7): 29 June 2010 (s 2(1) item 3) | Sch 5 (item 7) |
as amended by |
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Tax Laws Amendment (2011 Measures No. 9) Act 2012 | 12, 2012 | 21 Mar 2012 | Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31) | — |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 | 53, 2016 | 5 May 2016 | Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)) | Sch 8 (item 1) |
Paid Parental Leave (Consequential Amendments) Act 2010 | 105, 2010 | 14 July 2010 | Sch 1 (items 71–82) and Sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 11, 14) | 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 | Sch 4 (item 628): never commenced (s 2(1) item 4) | — |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (items 10–14, 21–23): 28 June 2011 | Sch. 5 (items 13, 14, 422) |
Tax Laws Amendment (2011 Measures No. 4) Act 2011 | 43, 2011 | 27 June 2011 | Sch 1 (items 1–4, 12): 28 June 2011 (s 2(1) items 2, 4) | 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 | Sch 6 (items 12, 13): 14 May 2012 (s 2(1) item 14) | — |
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) | 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 | Sch 6 (items 27–29): 22 Dec 1999 (s 2(1) item 11) | Sch 6 (items 192, 248, 251) |
as amended by |
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Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 5 (item 147): 22 Dec 1999 (s 2(1) item 12) | — |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 | 14, 2012 | 29 Mar 2012 | Sch 1 and Sch 2 (items 1–9): 1 July 2012 (s 2(1) items 2, 3) | — |
as amended by |
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Indirect Tax Laws Amendment (Assessment) Act 2012 | 39, 2012 | 15 Apr 2012 | Sch 1 (items 265, 266): 29 Mar 2012 (s 2(1) item 4) | — |
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 | Sch 1 (items 1, 2, 29, 190–223, 231–240): 1 July 2012 (s 2(1) item 2) | Sch 1 (items 239, 240) and Sch 1 (item 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) |
as amended by |
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Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 5 (item 150): 21 June 2012 (s 2(1) item 15) | — |
Tax Laws Amendment (2012 Measures No. 1) Act 2012 | 71, 2012 | 27 June 2012 | Sch 5 (item 17): 1 July 2012 (s 2(1) item 7) | — |
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 |
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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)) | — |
Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 99, 2012 | 29 June 2012 | Sch 1 (items 1–9, 12–15, 23, 36–47, 49–57): 30 June 2012 (s 2(1) items 2–5) | 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 | Sch 1 (items 114–119): 1 Oct 2012 (s 2(1) item 2) | — |
Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012 | 115, 2012 | 8 Sept 2012 | Sch 1 (items 13, 14): 8 Sept 2012 (s 2) | Sch 1 (item 14) |
Statute Law Revision Act 2012 | 136, 2012 | 22 Sept 2012 | Sch 6 (items 82–84): 22 Sept 2012 (s 2(1) item 37) | — |
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 | 158, 2012 | 28 Nov 2012 | Sch 2 (item 69): 31 Jan 2013 (s 2(1) item 5) | Sch 3 (item 9) |
Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 | 169, 2012 | 3 Dec 2012 | Sch 2 (items 68–68C, 131–134) and Sch 3 (items 2A–17): 3 Dec 2012 (s 2(1)) | — |
Personal Liability for Corporate Fault Reform Act 2012 | 180, 2012 | 10 Dec 2012 | Sch 6 (items 30, 31) and Sch 7: 11 Dec 2012 (s 2) | Sch 7 |
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 | 181, 2012 | 10 Dec 2012 | Sch 1 (items 10–12): 1 July 2013 (s 2(1) and gaz 2013, No GN25) | Sch 1 (item 12) |
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 | 185, 2012 | 10 Dec 2012 | Sch 1 (items 7–20): 10 Dec 2012 (s 2) | — |
Privacy Amendment (Enhancing Privacy Protection) Act 2012 | 197, 2012 | 12 Dec 2012 | Sch 5 (items 133, 134) and Sch 6 (items 15–19): 12 Mar 2014 (s 2(1) items 3, 19) | Sch 6 (items 1, 15–19) |
Federal Circuit Court of Australia (Consequential Amendments) Act 2013 | 13, 2013 | 14 Mar 2013 | Sch 1 (items 510, 511): 12 Apr 2013 (s 2(1) item 2) | — |
Electoral and Referendum Amendment (Improving Electoral Administration) Act 2013 | 26, 2013 | 28 Mar 2013 | Sch 1 (item 53): 29 Mar 2013 (s 2(1) item 6) | — |
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 | 82, 2013 | 28 June 2013 | Sch 3 (items 2–5, 14–37, 39): 28 June 2013 (s 2) | Sch 3 (item 39) |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 | 84, 2013 | 28 June 2013 | Sch 8 (items 33–37): 28 June 2013 (s 2(1) item 4) | Sch 8 (item 36) |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 5 (items 22–27): 1 July 2013 (s 2(1) item 10) | Sch 5 (items 24, 27) and Sch 7 (item 169) |
as amended by |
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Minerals Resource Rent Tax Repeal and Other Measures Act 2014 | 96, 2014 | 5 Sept 2014 | Sch 1 (item 53): 30 Sept 2014 (s 2(1) item 2 and F2014L01256) | — |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 | 101, 2013 | 29 June 2013 | Sch 1 (items 9, 10) and Sch 2 (items 3–7, 44–50): 29 June 2013 (s 2(1) items 2, 3) | Sch 1 (item 10) and Sch 2 (items 50, 59) |
Parliamentary Service Amendment (Parliamentary Budget Officer) Act 2013 | 102, 2013 | 29 June 2013 | Sch 2 (item 1): 30 June 2013 (s 2(1) item 2) | — |
Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013 | 105, 2013 | 29 June 2013 | Sch 2 (items 27, 28(4)): 1 July 2013 (s 2) | Sch 2 (item 28(4)) |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 | 118, 2013 | 29 June 2013 | Sch 1 (items 2, 29–36, 81–84, 101–110): 29 June 2013 (s 2(1) items 2, 10, 11) | Sch 1 (item 110) |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 | 124, 2013 | 29 June 2013 | Sch 1 (items 1–36, 45–49) and Sch 5 (items 1–6, 8): 29 June 2013 (s 2(1) items 2, 10) | Sch 1 (items 45–49), Sch 5 (item 8) and Sch 11 (item 27) |
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 | 11, 2014 | 18 Mar 2014 | Sch 2 (items 26, 27): 1 July 2014 (s 2(1) item 3) | Sch 2 (item 27) |
Tax Bonus for Working Australians Repeal Act 2014 | 32, 2014 | 27 May 2014 | Sch 1(items 2–4, 10): 28 May 2014 (s 2(1) item 2) | Sch 1 (item 10) |
Tax Laws Amendment (2014 Measures No. 1) Act 2014 | 34, 2014 | 30 May 2014 | Sch 2 (items 15–24): 30 May 2014 (s 2(1) item 3) | Sch 2 (items 16, 21–24 and Sch 2 (item 28) |
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 | 62, 2014 | 30 June 2014 | Sch 12 (item 188) and Sch 14: 1 July 2014 (s 2(1) items 6, 14) | Sch 14 |
as amended by |
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Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 2 (items 7–9) and Sch 7: 14 Apr 2015 (s 2) | Sch 7 |
as amended by |
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Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | — |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) | — |
Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014 | 67, 2014 | 30 June 2014 | Sch 1 (items 2, 3): 30 June 2014 (s 2) | Sch 1 (item 3) |
Trade Support Loans (Consequential Amendments) Act 2014 | 82, 2014 | 17 July 2014 | Sch 1 (items 8–24): 18 July 2014 (s 2(1) item 2) | — |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 | 83, 2014 | 17 July 2014 | Sch 1 (items 319, 340): 1 July 2014 (s 2(1) items 2, 3) | Sch 1 (item 340) |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 | 96, 2014 | 5 Sept 2014 | Sch 1 (items 54–108, 122–124) and Sch 2 (items 41–43): 30 Sept 2014 (s 2(1) item 2 and F2014L01256) | Sch 1 (items 122–124) and Sch 2 (items 42, 43) |
National Security Legislation Amendment Act (No. 1) 2014 | 108, 2014 | 2 Oct 2014 | Sch 1 (items 55, 56, 78–87): 30 Oct 2014 (s 2(1) item 2) | Sch 1 (items 78–87) |
Omnibus Repeal Day (Autumn 2014) Act 2014 | 109, 2014 | 16 Oct 2014 | Sch 10 (items 18, 19): 17 Oct 2014 (s 2(1) item 8) | — |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 4 (items 2, 3) and Sch 5 (items 68–75, 123–140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Sch 4 (item 3) and Sch 5 (items 74, 75, 132, 135, 140) |
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 | 133, 2014 | 12 Dec 2014 | Sch 1 (items 33–36, 39) and Sch 2 (items 4, 5): 12 Dec 2014 (s 2(1) item 2) | Sch 1 (item 39) and Sch 2 (item 5) |
Treasury Legislation Amendment (Repeal Day) Act 2015 | 2, 2015 | 25 Feb 2015 | Sch 2 (items 8–20, 72, 73, 90–99) and Sch 4 (items 75–79): 25 Feb 2015 (s 2(1) items 3, 5, 6) | Sch 2 (items 73, 95–99) and Sch 4 (item 79) |
as amended by |
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Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) | — |
Statute Law Revision Act (No. 1) 2015 | 5, 2015 | 25 Feb 2015 | Sch 3 (items 192–194): 25 Mar 2015 (s 2(1) item 10) | — |
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 | 20, 2015 | 19 Mar 2015 | Sch 1 (items 4–6): 20 Mar 2015 (s 2(1) item 2) | Sch 1 (item 6) |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 | 21, 2015 | 19 Mar 2015 | Sch 1 (items 18–49), Sch 5 and Sch 7 (items 33–43): 20 Mar 2015 (s 2(1) items 2, 6, 15) | Sch 1 (item 49), Sch 2 (items 44–46), Sch 4 (item 9), Sch 5 (item 4), Sch 6 (items 73), Sch 6 (items 74–79) and Sch 7 (items 37, 39, 41, 43) |
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 5 (items 69–72, 74–77) and Sch 7: 14 Apr 2015 (s 2) | Sch 5 (items 74–77) and Sch 7 |
as amended by |
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Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | — |
Customs and Other Legislation Amendment (Australian Border Force) Act 2015 | 41, 2015 | 20 May 2015 | Sch 5 (items 152–159), Sch 6 (items 186, 187) and Sch 9: 1 July 2015 (s 2(1) items 2, 9) | Sch 5 (item 159), Sch 6 (item 187) and Sch 9 |
Tribunals Amalgamation Act 2015 | 60, 2015 | 26 May 2015 | Sch 8 (items 45–50) and Sch 9: 1 July 2015 (s 2(1) items 19, 22) | Sch 9 |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 1 (items 151–174, 195–205): 1 July 2015 (s 2(1) items 3, 6) | Sch 1 (items 195–205) and Sch 6 (items 54, 59) |
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 | 81, 2015 | 26 June 2015 | Sch 1 (items 24–28): 1 July 2015 (s 2(1) item 1) | Sch 1 (items 25–28) |
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 | 105, 2015 | 30 June 2015 | Sch 1 (items 43, 44): 1 July 2015 (s 2) | Sch 1 (item 44) |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (items 601–603): 5 Mar 2016 (s 2(1) item 2) | — |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 | 130, 2015 | 16 Sept 2015 | s 4 and Sch 1 (item 7): 16 Sept 2015 (s 2(1) items 1, 4) | s 4 |
Social Services Legislation Amendment (Low Income Supplement) Act 2015 | 143, 2015 | 12 Nov 2015 | Sch 1 (items 18, 19, 22): 1 July 2017 (s 2(1) items 2, 5) | Sch 1 (item 22) |
Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Act 2015 | 149, 2015 | 12 Nov 2015 | 13 Nov 2015 (s 2(1) item 1) | Sch 1 (item 2) |
Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 | 150, 2015 | 25 Nov 2015 | Sch 4 (items 3–12): 1 Dec 2015 (s 2(1) item 4) | Sch 4 (item 12) |
Crimes Legislation Amendment (Powers, Offences and Other Measures) Act 2015 | 153, 2015 | 26 Nov 2015 | Sch 15 (items 32, 33): 27 Nov 2015 (s 2(1) item 3) | Sch 15 (item 33) |
Education Legislation Amendment (Overseas Debt Recovery) Act 2015 | 154, 2015 | 26 Nov 2015 | Sch 4 (items 1, 2): 26 Nov 2015 (s 2(1) item 8) | Sch 4 (item 2) |
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 | 162, 2015 | 30 Nov 2015 | Sch 4 (items 1, 10–21, 25–27): 30 Nov 2015 (s 2(1) items 3, 5, 6) | Sch 4 (item 27) |
as amended by |
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Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 | 23, 2016 | 18 Mar 2016 | Sch 1 (items 14, 15): 19 Mar 2016 (s 2(1) item 6) | Sch 1 (items 14, 15) |
Labor 2013‑14 Budget Savings (Measures No. 2) Act 2015 | 169, 2015 | 11 Dec 2015 | Sch 1 (items 82–99, 111): 1 Jan 2016 (s 2(1) item 2) | Sch 1 (item 111) |
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 | 170, 2015 | 11 Dec 2015 | Sch 1 (items 4A–7), Sch 2 (items 5–7) and Sch 3: 11 Dec 2015 (s 2(1) item 1) | Sch 1 (items 6, 7), Sch 2 (item 7) and Sch 3 (item 2) |
Statute Law Revision Act (No. 1) 2016 | 4, 2016 | 11 Feb 2016 | Sch 4 (items 1, 302–306): 10 Mar 2016 (s 2(1) item 6) | — |
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 | 10, 2016 | 25 Feb 2016 | Sch 1 (items 33–36, 38–43) and Sch 2 (items 1, 10–30): 26 Feb 2016 (s 2(1) items 2–4) | Sch 1 (items 38, 39, 43) and Sch 2 (item 30) |
Insolvency Law Reform Act 2016 | 11, 2016 | 29 Feb 2016 | Sch 2 (items 316, 317): awaiting commencement (s 2(1) item 7) | — |
Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 | 23, 2016 | 18 Mar 2016 | Sch 1 (items 2, 8–11, 13–15, 19): 19 Mar 2016 (s 2(1) items 2, 4, 6, 8) | Sch 1 (items 14, 15) |
Courts Administration Legislation Amendment Act 2016 | 24, 2016 | 18 Mar 2016 | Sch 5 (item 12): 1 July 2016 (s 2(1) item 7) | Sch 6 |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 | 52, 2016 | 5 May 2016 | Sch 1 (items 37–39), Sch 2 (items 17A, 25–27) and Sch 3 (items 14, 15): 1 July 2016 (s 2(1) item 1) | Sch 1 (items 38, 39), Sch 2 (items 25–27) and Sch 3 (item 15) |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 | 53, 2016 | 5 May 2016 | Sch 1 (items 2–4), Sch 3 (items 5–23), Sch 4 (items 6–9), Sch 5 (items 73–75), Sch 6 (items 35–68) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4) | Sch 5 (item 75) and Sch 8 (item 1) |
as amended by |
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Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 | 10, 2016 | 25 Feb 2016 | Sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | — |
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 | 54, 2016 | 5 May 2016 | Sch 1 (items 15–19), Sch 2 (items 57–61, 63, 76): 1 July 2016 (s 2(1) items 2, 3, 7) | Sch 1 (item 19) and Sch 2 (items 63, 76) |
Budget Savings (Omnibus) Act 2016 | 55, 2016 | 16 Sept 2016 | Sch 23 (items 1, 4–20, 22–24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Sch 23 (items 22–24, 36) |
Statute Update Act 2016 | 61, 2016 | 23 Sep 2016 | Sch 1 (item 487): 21 Oct 2016 (s 2(1) item 1) | — |
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016 | 63, 2016 | 20 Oct 2016 | Sch 1 (item 48): 20 Oct 2016 (s 2(1) item 1) | — |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 | 81, 2016 | 29 Nov 2016 | Sch 1 (items 10–25, 33, 36), Sch 2 (items 19, 20) and Sch 10 (items 55–65, 86–93): 1 Jan 2017 (s 2(1) items 2, 6) | Sch 1 (item 36), Sch 2 (item 20) and Sch 10 (items 49–54, 64, 93) |
Counter‑Terrorism Legislation Amendment Act (No. 1) 2016 | 82, 2016 | 29 Nov 2016 | Sch 17: 30 Nov 2016 (s 2(1) item 5) | Sch 17 (item 3) |
Law Enforcement Legislation Amendment (State Bodies and Other Measures) Act 2016 | 86, 2016 | 30 Nov 2016 | Sch 1 (items 1, 56–58): 1 Dec 2016 (s 2(1) items 2, 4) | Sch 1 (items 1, 53–58) |
(a) The Acts marked (a) were repealed by section 7 of the Statute Law Revision Act 1973.
Subsection 7(2) of that Act provides as follows:
(2) The repeal of an Act by this section does not affect the operation of:
(a) any amendment of another Act made by the repealed Act; or
(b) any provision for the citation of that other Act as amended by the repealed Act.
(b) The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(c) The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsections 2(1) and (45) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(45) The amendments of sections 8J and 8Z of the Taxation Administration Act 1953 made by this Act shall be deemed to have come into operation immediately after the commencement of section 3 of the Taxation Laws Amendment Act 1984.
In pursuance of subsection (1) the date of the commencement was 3 July 1985.
In pursuance of subsection (45) the date of the commencement was 14 December 1984.
(d) The Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1985, subsection 2(15)(b) of which provides as follows:
(15) The amendments of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 made by this Act shall be deemed to have come into operation:
(b) in the case of the other amendments—on the twenty‑eighth day after the day on which that Act received the Royal Assent.
(e) The Taxation Administration Act 1953 was amended by Part VI (sections 54 and 55) and sections 56 and 62 only of the Taxation Laws Amendment Act (No. 2) 1987, subsections 2(1) and (6) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(6) Subject to subsection (7), Part VII shall come into operation on the commencement of Part VIII of the Cheques and Payment Orders Act 1986.
(f) The Taxation Administration Act 1953 was amended by Part VII (sections 32 and 33) only of the Crimes Legislation Amendment Act 1987, subsection 2(2) of which provides as follows:
(2) Parts II, VI, VII, VIII (other than section 47) and IX and Schedule 4 shall come into operation on the day on which this Act receives the Royal Assent.
(g) The Taxation Administration Act 1953 was amended by Part IV (sections 21–28) and subsection 29(1) only of the Taxation Laws Amendment (Tax File Numbers) Act 1988, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which the Privacy Act 1988 commences.
(h) The Taxation Administration Act 1953 was amended by Part 7 (sections 49–51) only of the Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989, section 2 of which provides as follows:
2 Each provision of this Act commences, or is to be taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of that provision.
(i) The Taxation Administration Act 1953 was amended by Part 4 (sections 25 and 26) only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsection 2(4) of which provides as follows:
(4) The remaining provisions of this Act commence on 1 July 1990.
(j) The Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990 was amended by sections 22 and 23 only of the Social Security Legislation Amendment Act 1991, section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of the provision.
Commencement of section 23 provides as follows:
Immediately after the commencement of section 2 of the Principal Act.
Section 2 received Royal Assent on 28 December 1990.
(k) The Taxation Administration Act 1953 was amended by Part 8 (sections 96–98) only of the Social Security Legislation Amendment Act 1990, section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day shown by the note in italics at the foot of the provision.
(l) The Taxation Administration Act 1953 was amended by Part 5 (sections 100–102) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(m) The Taxation Administration Act 1953 was amended by Part 6 (sections 92 and 93) only of the Taxation Laws Amendment Act (No. 2) 1991, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(n) Subsection 2(5) of the Taxation Laws Amendment (No. 3) Act 1991 provides as follows:
(5) Sections 47, 52, 53 and 59, subsection 90(2) and section 97 are taken to have commenced at 3 p.m., by standard time in the Australian Capital Territory, on 20 August 1991.
(o) The Taxation Administration Act 1953 was amended by Part 5 (sections 90–93) only of the Taxation Laws Amendment (Superannuation) Act 1992, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(p) The Taxation Administration Act 1953 was amended by section 125 only of the Corporate Law Reform Act 1992, subsection 2(3) of which provides as follows:
(3) Subject to subsection (4), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation.
(q) The Taxation Administration Act 1953 was amended by Part 6 (sections 121–126) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(r) The Taxation Administration Act 1953 was amended by Part 5 (sections 62 and 63) only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(s) The Taxation Administration Act 1953 was amended by Schedule 8 (Part 2) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(t) The Taxation Administration Act 1953 was amended by Schedule 4 (item 145) only of the Statute Law Revision Act 1996, subsection 2(1) provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(u) The Taxation Administration Act 1953 was amended by Schedule 16 (items 1–11) only of the Law and Justice Legislation Amendment Act 1997, subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 1, and 3 to 6, of Schedule 1, items 4, 5, and 9 to 16, of Schedule 14 and items 1 to 6, and 8 to 11, of Schedule 16 commence on a day or days to be fixed by Proclamation.
(v) The Taxation Administration Act 1953 was amended by Schedule 7 (items 17 and 18) only of the Taxation Laws Amendment Act (No. 4) 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(w) The Taxation Administration Act 1953 was amended by Schedule 1 (items 1–3) and Schedule 6 (item 19) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(x) The Taxation Administration Act 1953 was amended by Schedule 1 (items 346–352) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(y) The Taxation Administration Act 1953 was amended by Schedule 7 (items 227 and 228) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1), (2)(e) and (16) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) The following provisions commence on the transfer date:
(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(ya) The A New Tax System (Goods and Services Tax Administration) Act 1999 was amended by Schedule 1 (items 70 and 71) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(2) of which provides as follows:
(2) Items 70 and 71 of Schedule 1 to this Act commence, or are taken to have commenced, immediately before the commencement of Schedule 1 to the A New Tax System (Goods and Services Tax Administration) Act 1999.
Schedule 1 commenced on 1 July 2000.
(z) Section 2 of the A New Tax System (Indirect Tax Administration) Act 1999 provides as follows:
2 This Act commences immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(za) The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 5 (item 1) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(10) of which provides as follows:
(10) Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.
(zb) The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 4 (item 1) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(10) of which provides as follows:
(10) Item 1 of Schedule 4 to this Act commences, or is taken to have commenced, on 1 July 2000, immediately before the commencement of Schedule 1 to the A New Tax System (Indirect Tax Administration) Act 1999.
(zc) The Taxation Administration Act 1953 was amended by Schedule 10 (items 66, 67 and 67A) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsections 2(2) and (6A)–(6C) of which provide as follows:
(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.
(6A) Items 22 and 66 of Schedule 10 commence on the earlier of:
(a) the day on which the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 receives the Royal Assent; or
(b) 1 January 2000.
(6B) If the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 (the Superannuation Act) has not received the Royal Assent when item 22 commences, then:
(a) item 67 of Schedule 10 commences when item 22 commences; and
(b) when the Superannuation Act receives the Royal Assent then:
(i) item 67A of Schedule 10 is taken to have commenced when item 22 commenced; and
(ii) item 67 is taken never to have commenced.
(6C) Otherwise:
(a) item 67A commences when item 22 commences; and
(b) item 67 does not commence.
Item 67 is taken never to have commenced.
(zca) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (items 1, 2 and 5) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:
(4) Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.
Section 2 commenced on 8 July 1999.
(zd) The Taxation Administration Act 1953 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 4) 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(ze) The Taxation Administration Act 1953 was amended by Schedule 1 (items 75 and 76) and Schedule 3 (items 2, 3, 5 and 6) only of the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999, subsections 2(1), (2), (5) and (6) of which provide as follows:
(1) In this section, commencing time means the time when the Superannuation (Unclaimed Money and Lost Members) Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(5) Items 1, 2 and 3 of Schedule 3 are taken to have commenced at the same time as the Retirement Savings Accounts (Consequential Amendments) Act 1997.
(6) Items 4, 5 and 6 of Schedule 3 commence on the day on which this Act receives the Royal Assent.
(zf) The Taxation Administration Act 1953 was amended by Schedule 1 (items 911–915) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(zg) The Taxation Administration Act 1953 was amended by Schedule 6 only of the Australian Security Intelligence Organisation Legislation Amendment Act 1999, subsection 2(1) of which provides as follows:
(1) This Act (other than Schedule 3) commences on the day on which it receives the Royal Assent.
(zh) The Taxation Administration Act 1953 was amended by Schedule 5 (items 2–10) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsections 2(10) and (11) of which provide as follows:
(10) Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
(11) Items 2 and 3 of Schedule 5 commence immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Indirect Tax Administration) Act 1999 and the A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(zi) The Taxation Administration Act 1953 was amended by Schedule 7 (item 38) and Schedule 8 (items 19–22) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(9) of which provides as follows:
(9) Schedules 7 and 8 (other than items 1 to 6 of Schedule 8) commence immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(zj) The Taxation Administration Act 1953 was amended by Schedule 1 (items 1, 2 and 85–88) and Schedule 2 (items 1–22 and 75–82) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zja) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (items 5, 19 and 20) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
(zjb) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 4 (items 2 and 3) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(zk) The Taxation Administration Act 1953 was amended by the A New Tax System (Tax Administration) Act 1999, subsections 2(1)–(6), 7(b), (c), (8), (9)(b) and (12) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(2) Item 21 of Schedule 12 commences immediately after the commencement of item 1 of Schedule 2.
(3) Item 3 of Schedule 2 commences immediately after the commencement of item 21 of Schedule 12.
(4) Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.
(5) Schedule 4 commences immediately after the commencement of Schedule 3.
(6) Item 4 of Schedule 2 commences immediately after the commencement of Schedule 4.
(7) The following provisions commence on the day on which this Act receives the Royal Assent:
(b) Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;
(c) items 1 to 22 and 24 of Schedule 6;
(8) Items 94 to 102 of Schedule 2 commence immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
(9) The following provisions commence on 1 July 2000:
(b) Schedule 11 (other than item 44).
(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1 commenced on 22 December 1999.
Item 21 of Schedule 12 commenced on 22 December 1999 immediately after item 1 of Schedule 2 commenced.
The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.
(zka) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3 (item 4) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(zkb) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 2 (item 1A) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 3(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
Section 1‑1 commenced on 1 July 2000.
(zkc) Subsection 2(1) (item 45) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
45. Schedule 12, item 41 | Immediately after the time specified in the A New Tax System (Tax Administration) Act 1999 for the commencement of item 22 of Schedule 6 to that Act | 22 December 1999 |
(zl) The Taxation Administration Act 1953 was amended by Schedule 24 only of the Federal Magistrates (Consequential Amendments) Act 1999, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the commencement of the Federal Magistrates Act 1999.
(zm) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999, subsection 2(3) of which provides as follows:
(3) The remaining provisions of this Act commence on the day after the day on which this Act receives the Royal Assent.
(zn) The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2 (item 12), Schedule 3 (items 55–61 and 63–68) and Schedule 4 (items 17–48) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1), (2) and (8) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
(2) Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.
(8) Item 68 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of Schedule 12 to the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
Schedule 12 commenced on 1 July 2000.
(zo) The Taxation Administration Act 1953 was amended by Schedule 8 (item 20) only of the Taxation Laws Amendment Act (No. 2) 2000, subsection 2(13) of which provides as follows:
(13) Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998. Items 18 and 20 are taken to have commenced on 1 July 1999.
(zp) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zq) The Taxation Administration Act 1953 was amended by Schedule 1 (items 26A, 26B and 27–57) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zr) The Taxation Administration Act 1953 was amended by Schedule 2 (items 114–117) and Schedule 7 only of the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1), (6) and (10) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(6) Items 114 and 116 of Schedule 2 commence, or are taken to have commenced, immediately after the commencement of items 36 and 37 in Schedule 4 to the A New Tax System (Tax Administration) Act (No. 1) 2000.
(10) Schedule 7 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.
Section 1 commenced on 22 December 1999.
(zra) Subsection 2(1) (item 49) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
49. Schedule 12, item 46 | Immediately after the commencement of subsection 2(6) of the New Business Tax System (Miscellaneous) Act (No. 2) 2000 | 30 June 2000 |
(zs) The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2 (items 68–120, 142A and 143) and Schedule 3 (items 1–16) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (4) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
(4) Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.
Section 1‑1 commenced on 1 July 2000.
Section 1 commenced on 22 December 1999.
(zt) The Taxation Administration Act 1953 was amended by Schedule 1 (items 10, 10A and 11), Schedule 4 (item 10), Schedule 6 (items 8–10), Schedule 7 (items 31–33), Schedule 9 (items 12–16) and Schedule 11 (item 17) only of the Indirect Tax Legislation Amendment Act 2000, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
(3) Items 10, 10A and 11 of Schedule 1, item 10 of Schedule 4, items 8, 9 and 10 of Schedule 6, item 33 of Schedule 7 and item 17 of Schedule 11 commence immediately after the commencement of items 7 to 23 of Schedule 8 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Part 1 of Schedule 1 and items 7 to 23 of Schedule 8 commenced on 1 July 2000.
(zu) The Taxation Administration Act 1953 was amended by Schedule 5 only of the Social Security and Veterans’ Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000, subsection 2(5) of which provides as follows:
(5) Part 1 of Schedule 2, and Schedules 4 and 5, commence, or are taken to have commenced, on 1 July 2000.
(zv) The Taxation Administration Act 1953 was amended by Schedule 5 (items 10–12) only of the Youth Allowance Consolidation Act 2000, subsections 2(3) and (17) of which provide as follows:
(3) Items 30 to 35, 45, 46, 47, 49, 50, 59 to 73 and 75 to 79 of Schedule 4 and Part 2 of Schedule 5 are taken to have commenced on 1 July 1998.
(17) Part 3 of Schedule 5 commences, or is taken to have commenced, on 1 July 1999, immediately after the commencement of item 351 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1999.
(zw) The Taxation Administration Act 1953 was amended by Schedule 5 (items 4–17) and Schedule 7 (items 19 and 20) only of the Taxation Laws Amendment Act (No. 8) 2000, subsections 2(1) and (8) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(8) Items 19 and 20 of Schedule 7 are taken to have commenced immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.
The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.
(zx) The Taxation Administration Act 1953 was amended by Schedule 2 only of the Taxation Laws Amendment Act (No. 7) 2000, subsection 2(2) of which provides as follows:
(2) Schedule 2 is taken to have commenced immediately after the commencement of item 10 of Schedule 1 to the A New Tax System (Tax Administration) Act (No. 1) 2000.
Item 10 of Schedule 1 commenced on 22 December 1999.
(zy) The Taxation Administration Act 1953 was amended by Schedule 7 (items 28–37) only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the earlier of:
(a) 1 July 2001; and
(b) 28 days after the day on which this Act receives the Royal Assent.
(zz) The Taxation Administration Act 1953 was amended by Schedule 3 (items 509 and 510) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(zza) The Taxation Administration Act 1953 was amended by Schedule 2 (item 24) only of the Family and Community Services Legislation (Simplification and Other Measures) Act 2001, subsection 2(6) of which provides as follows:
(6) Item 24 of Schedule 2 is taken to have commenced on 1 July 1998, immediately after the commencement of item 10 of Schedule 5 to the Youth Allowance Consolidation Act 2000.
(zzaa) Subsection 2(1) (item 56) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
56. Schedule 12, item 56 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 2001 for the commencement of item 36 of Schedule 2 to that Act | 30 June 2001 |
(zzb) The Taxation Administration Act 1953 was amended by Schedule 5 (items 71–73) only of the Child Support Legislation Amendment Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzc) The Taxation Administration Act 1953 was amended by Schedule 3 only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.
(zzd) The Taxation Administration Act 1953 was amended by Schedule 6 (items 18 and 18A) only of the Taxation Laws Amendment Act (No. 6) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zze) Subsection 2(1) (items 13(b) and 14(a)) of the Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
13. Schedule 6, items 10 and 11 | The later of: (a) the day on which this Act receives the Royal Assent; and (b) 1 July 2002 | 1 July 2002 |
14. Schedule 6, items 12 to 14 | The later of: (a) the 28th day after the day on which this Act receives the Royal Assent; and (b) 1 July 2002 | 27 July 2002 |
(zzf) Subsection 2(1) (items 40 and 41) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
40. Schedule 12, item 36 | Immediately after item 63 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced | 15 December 2001 |
41. Schedule 12, item 37 | Immediately after item 64 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced | 15 December 2001 |
(zzg) Subsection 2(1) (item 9) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
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 1‑10 to 238‑15 of the Higher Education Support Act 2003. | 1 January 2004 |
(zzk) Subsection 2(1) (items 2 and 11) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1, items 1 to 84
| Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000. | 30 June 2000 |
11. Schedule 1, item 107 | Immediately after the commencement of item 22 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003. | 17 December 2003 |
(zzka) Subsection 2(1) (items 22 and 23) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
22. Schedule 7, item 210 | Immediately before the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. | 1 July 2005 |
23. Schedule 7, items 211 and 212 | Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. | 1 July 2005 |
(zzl) Subsection 2(1) (items 12 and 15) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
12. Schedule 11, Part 2 | Immediately after the commencement of item 21 of Schedule 12 to the A New Tax System (Tax Administration) Act 1999 | 22 December 1999 |
15. Schedule 11, Part 5 | Immediately after the commencement of item 61 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 2001 | 30 June 2001 |
(zzm) Subsection 2(1) (item 19) of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
19. Schedule 5, items 59 and 60 | The later of: (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. | 1 July 2006 (paragraph (a) applies) |
(zzn) Subsection 2(1) (item 21) of the Statute Law Revision Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
21. Schedule 1, item 25 | Immediately after the commencement of item 2 of Schedule 1 to the A New Tax System (Pay As You Go) Act 1999. | 22 December 1999 |
(zzo) Subsection 2(1) (items 2–4 and 7) of the Tax Laws Amendment (Simplified Superannuation) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedules 1 to 3 | The day on which this Act receives the Royal Assent. | 15 March 2007 |
3. Schedule 4, items 1 to 13 | The day on which this Act receives the Royal Assent. | 15 March 2007 |
4. Schedule 4, item 14 | The later of: (a) at the same time as the provision(s) covered by table item 3; and (b) immediately after the commencement of items 20 and 21 in Schedule 2 to the Tax Laws Amendment (2006 Measures No. 6) Act 2007. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 15 March 2007 (paragraph (a) applies) |
7. Schedule 5, item 35 | Immediately after the provisions covered by table item 2. | 15 March 2007 |
(zzp) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1 | Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. | 15 March 2007 |
(zzq) Subsection 2(1) (item 6) of the Tax Laws Amendment (2007 Measures No. 4) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
6. Schedule 5, Part 2 | Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Simplification) Act 2007. | 15 March 2007 |
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; No 118, 2013; No 110, 2014; No 2, 2015; No 21, 2015; No 60, 2015 | |
s. 2A.................... | ad. No. 146, 2001 | |
s 2B.................... | ad No 2, 2015 | |
s. 3..................... | am. No. 95, 1959; No. 59, 1979 | |
| rs. No. 123, 1984 | |
| am. No. 88, 2009 | |
| rs No 2, 2015 | |
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; No 21, 2015 | |
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; No 145, 2010 | |
| rep. No. 145, 2010 | |
| ad No 124, 2013 | |
| am No 149, 2015; No 170, 2015 | |
s 3CA................... | ad No 170, 2015 | |
Heading to s. 3D............ | am. No. 125, 2002 | |
| rep. No. 145, 2010 | |
| ad No 124, 2013 | |
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 | |
| ad No 124, 2013 | |
| rep No 96, 2014 | |
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 | |
| ad No 124, 2013 | |
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 | |
| ad No 124, 2013 | |
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 Division 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; No 82, 88 and 118, 2013; No 32 and 96, 2014; No 2, 2015; No 21, 2015 (Sch 6 item 60); No 70, 2015; No 81, 2016 | |
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; No 81, 2016 | |
s. 8AAG................. | ad. No. 11, 1999 | |
| am. No. 91, 2000 | |
s. 8AAGA................ | ad. No. 178, 1999 | |
s. 8AAH................. | ad. No. 11, 1999 | |
Division 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 | |
Division 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 | |
Division 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; No 32 and 82, 2014; No 169, 2015 | |
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 |
| |
Division 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 | |
s. 8AAZLD............... | ad. No. 178, 1999 | |
| am. No. 150, 2003; No. 56, 2010; No 82, 2014; No 169, 2015 | |
s. 8AAZLE............... | ad. No. 178, 1999 | |
Division 3A |
| |
Division 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; No 88, 2013; No 96, 2014 | |
s. 8AAZLGA.............. | ad. No. 75, 2012 | |
| am No 110, 2014 | |
s 8AAZLGB.............. | ad No 55, 2016 | |
s. 8AAZLH............... | ad. No. 178, 1999 | |
| am. No. 179, 1999; No. 91, 2000; No. 114, 2009; No 88, 2013; No 96, 2014 | |
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 Division 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 Division 2 of Part III. | ad. No. 123, 1984 | |
Subdivision A |
| |
Heading to Subdivision A of | 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; No 12, 2012 (as am by No 110, 2014); No 110, 2014; No 4, 2016 | |
s. 8D.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001; No 4, 2016 | |
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; No 4, 2016 | |
s. 8HA.................. | ad. No. 224, 1992 | |
Subdivision B |
| |
Heading to Subdivision B of | 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; No 2, 2015 | |
s. 8K.................... | ad. No. 123, 1984 | |
| am. No. 97, 1988; No. 146, 2001; No 4, 2016; No 55, 2016 | |
s. 8L.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001; No 4, 2016 | |
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 | |
| am No 4, 2016; No 55, 2016 | |
s. 8P.................... | ad. No. 123, 1984 | |
| rep. No. 146, 2001 | |
s. 8Q.................... | ad. No. 123, 1984 | |
| rs. No. 146, 2001 | |
| am No 4, 2016 | |
s. 8R.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001; No. 143, 2007 | |
s 8S.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001 | |
s 8T.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001; No 4, 2016 | |
s 8U.................... | ad. No. 123, 1984 | |
| am. No. 146, 2001; No 4, 2016 | |
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 | |
| ed C138 | |
Subdivision BA |
| |
Subdivision BA of Division 2 | 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; No 82, 2014; No 21, 2015; No 143, 2015; No 169, 2015; No 10, 2016 | |
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; No 82, 2014; No 21, 2015; No 143, 2015; No 169, 2015; No 10, 2016 | |
s. 8WC.................. | ad. No. 97, 1988 | |
| am. No. 216, 1991; No. 179, 1999; No. 101, 2006; No. 143, 2007; No 4, 2016 | |
s. 8WD.................. | ad. No. 97, 1988 | |
| am. No. 124, 1989 | |
| rep. No. 75, 2001 | |
Subdivision C |
| |
Heading to Subdivision C of | 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 Division 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; No 5, 2015 | |
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 Division 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 Division 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 |
| |
Division 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 | |
Division 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 |
| |
Division 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; No 2, 2015 | |
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; No 4, 2016; No 61, 2016 | |
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; No 88, 2013; No 96, 2014; No 21, 2015; No 24, 2016 | |
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 | |
| rs No 170, 2015 | |
| am No 81, 2016 | |
s 14ZVB................. | ad No 118, 2013 | |
s 14ZVC................. | ad No 21, 2015 | |
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; No 14, 2012; No 39, 2012 (Sch 1 items 255, 256); No 75, 2012; No 118, 2013; No 34, 2014 (Sch 2 items 25, 26); No, 96 and 110, 2014; No 21, 2015; No 10, 2016; No 55, 2016 | |
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 | |
s 14ZZC................. | ad. No. 216, 1991 | |
| am No 60, 2015 | |
s 14ZZD................. | ad No 216, 1991 | |
s. 14ZZE................. | ad. No. 216, 1991 | |
| rs. No. 34, 1997; No 60, 2015 | |
s 14ZZF................. | ad. No. 216, 1991 | |
| am No 60, 2015 | |
s 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; No 88, 2013 | |
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 Division 5 of | 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; No 88, 2013 | |
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 | |
| am No 36, 2015 | |
s. 15C................... | ad. No. 82, 2012 | |
| am No 36, 2015; No 70, 2015 | |
s. 15D................... | ad. No. 82, 2012 | |
| am No 36, 2015 | |
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 |
| |
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 |
| |
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 |
| |
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 |