Income Tax Assessment Act 1997
Act No. 38 of 1997 as amended
This compilation was prepared on 20 February 2012
taking into account amendments up to Act No. 159 of 2011
Volume 9 includes: Note 1
Table of Acts
Act Notes
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Notes to the Income Tax Assessment Act 1997
Note 1
The Income Tax Assessment Act 1997 as shown in this compilation comprises Act No. 38, 1997 amended as indicated in the Tables below.
The Income Tax Assessment Act 1997 was amended by the Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The amendments are incorporated in this compilation.
For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.
For application, saving or transitional provisions made by the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005, see Act No. 45, 2005.
For application, saving or transitional provisions made by the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009, see Act No. 114, 2009.
For all other relevant information pertaining to application, saving or transitional provisions see Table A.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions | |
Income Tax Assessment Act 1997 | 38, 1997 | 17 Apr 1997 | 1 July 1997 |
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Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 | 56, 1997 | 30 Apr 1997 | Schedule 2 (items 7–9): 1 July 1997 (a) | Sch. 2 (item 10) | |
Taxation Laws Amendment Act (No. 2) 1997 | 95, 1997 | 30 June 1997 | S. 4 and Schedule 3 (items 15–18): Royal Assent (b) | S. 4 (rep. by 75, 2010, Sch. 6 [item 50]) | |
as amended by |
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Taxation Laws (Technical Amendments) Act 1998 | 41, 1998 | 4 June 1998 | Schedule 6 (items 23, 24): (ba) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 50): 29 June 2010 | — | |
Tax Law Improvement Act 1997 | 121, 1997 | 8 July 1997 | S. 4: Royal Assent (c) | S. 4 and Sch. 5 (item 24) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 83, 86): Royal Assent | Sch. 12 (item 86) | |
Franchise Fees Windfall Tax (Consequential Amendments) Act 1997 | 134, 1997 | 19 Sept 1997 | 19 Sept 1997 | S. 4(2) | |
Taxation Laws Amendment Act (No. 3) 1997 | 147, 1997 | 14 Oct 1997 | S. 4 and Schedule 2 (items 2–7): Royal Assent (d) | Sch. 6 (item 13) and Sch. 15 (item 13) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 64): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 4) 1997 | 174, 1997 | 21 Nov 1997 | Schedule 8: 1 July 1997 | Sch. 6 | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 77): 29 June 2010 | — | |
Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997 | 179, 1997 | 25 Nov 1997 | 25 Nov 1997 | Sch. 3 (item 4) | |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 | 191, 1997 | 7 Dec 1997 | Schedule 2: Royal Assent (e) | — | |
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 | 196, 1997 | 8 Dec 1997 | Schedule 1 (items 19, 20): 9 Dec 1997 (f) | — | |
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 | 197, 1997 | 11 Dec 1997 | Schedule 1 (items 338–343): 20 Mar 1998 (g) | Sch. 1 (item 343) | |
Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997 | 202, 1997 | 16 Dec 1997 | Schedule 1 (items 44, 45) (h) | — | |
Taxation Laws Amendment Act (No. 1) 1998 | 16, 1998 | 16 Apr 1998 | S. 4, Schedules | Sch. 3 (items | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 74, 75, 86): Royal Assent | Sch. 12 (item 86) | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 34): 29 June 2010 | — | |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 | 17, 1998 | 16 Apr 1998 | 16 Apr 1998 | S. 4 (rep. by 75, 2010, Sch. 6 [item 109]) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 109): 29 June 2010 | — | |
Commonwealth Places (Consequential Amendments) Act 1998 | 23, 1998 | 17 Apr 1998 | 17 Apr 1998 | S. 4(2) | |
Taxation Laws (Technical Amendments) Act 1998 | 41, 1998 | 4 June 1998 | S. 4, Schedule 3 (items 4–7), Schedule 4 (items 1–3, 5): Royal Assent (j) | Sch. 3 (item 7) and | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 110): 29 June 2010 | — | |
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 | 45, 1998 | 17 June 1998 | Schedule 12 (items 25–46): 1 July 1998 (k) | — | |
Tax Law Improvement Act (No. 1) 1998 | 46, 1998 | 22 June 1998 | S. 4, Schedule 1, Schedule 9 (items 2–6, 8) and Schedule 10: Royal Assent (l) | S. 4 and Sch. 9 (item 8) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 85, 86): Royal Assent | Sch. 12 (item 86) | |
Taxation Laws Amendment Act (No. 3) 1998 | 47, 1998 | 23 June 1998 | Schedule 1 (items 2, 4): 1 July 1998 | Sch. 1 (item 5), Sch. 3 (item 16), | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 65): 29 June 2010 | — | |
Taxation Laws Amendment (Company Law Review) Act 1998 | 63, 1998 | 29 June 1998 | Schedule 6: (m) | Sch. 6 (item 18) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 60, 61): (zzb) | — | |
Social Security and Veterans’ Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998 | 67, 1998 | 30 June 1998 | 30 June 1998 | — | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 73, 86): Royal Assent | Sch. 12 (item 86) | |
Taxation Laws Amendment (Farm Management Deposits) Act 1998 | 85, 1998 | 2 July 1998 | 2 Jan 1999 | — | |
Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 | 91, 1998 | 14 July 1998 | Schedule 1 (items 1–13, 19): Royal Assent (n) | Sch. 1 (item 19) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 80, 86): Royal Assent | Sch. 12 (item 86) | |
Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998 | 93, 1998 | 15 July 1998 | Schedule 7 (items 40–45): 1 Apr 1998 (o) | Sch. 7 (item 45) | |
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998 | 102, 1998 | 30 July 1998 | 30 July 1998 | Sch. 2 (item 11) | |
Taxation Laws Amendment (Film Licensed Investment Company) Act 1998 | 108, 1998 | 7 Dec 1998 | 7 Dec 1998 | — | |
Taxation Laws Amendment (Private Health Insurance) Act 1998 | 128, 1998 | 21 Dec 1998 | 21 Dec 1998 | Sch. 2 (item 16) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (item 62): (zzb) | — | |
Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 | 132, 1998 | 24 Dec 1998 | Schedule 5 (items 2–9): 1 July 1999 (p) | — | |
Taxation Laws Amendment Act (No. 3) 1999 | 11, 1999 | 31 Mar 1999 | Schedule 1 (items 277–280, 404): 1 July 1999 (q) | Sch. 1 (item 404) | |
Assistance for Carers Legislation Amendment Act 1999 | 13, 1999 | 9 Apr 1999 | Schedule 1 (items 122–125, 128): (r) | Sch. 1 (items 128, 133, 137) and Sch. 2 (items 63, 64(1), (3)) | |
Taxation Laws Amendment Act (No. 1) 1999 | 16, 1999 | 9 Apr 1999 | S. 4, Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9–14): Royal Assent (s) | Sch. 3 (item 12(3)), | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 35): 29 June 2010 | — | |
Taxation Laws Amendment (Software Depreciation) Act 1999 | 39, 1999 | 31 May 1999 | 31 May 1999 | Sch. 1 (items | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 103): 29 June 2010 | — | |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 | 44, 1999 | 17 June 1999 | Schedule 7 (item 105): 1 July 1999 (see Gazette 1999, No. S283) (t) | — | |
Taxation Laws Amendment Act (No. 6) 1999 | 54, 1999 | 5 July 1999 | Schedule 7 (item 2): (u) | Sch. 1 (item 36), Sch. 2 (item 16), Sch. 5 (item 10) and Sch. 7 (item 3) | |
A New Tax System (Income Tax Laws Amendment) Act 1999 | 60, 1999 | 8 July 1999 | 9 July 1999 | Sch. 2 (item 7) | |
A New Tax System (Personal Income Tax Cuts) Act 1999 | 69, 1999 | 8 July 1999 | 9 July 1999 | Sch. 3 (item 1(1)) | |
A New Tax System (Closely Held Trusts) Act 1999 | 70, 1999 | 8 July 1999 | 8 July 1999 | Sch. 2 (item 14) | |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 | 83, 1999 | 8 July 1999 | Schedule 10 (items 24–54, 68(1), 69): 1 July 2000 (v) | Sch. 10 (items 68(1), 69) | |
Taxation Laws Amendment Act (No. 2) 1999 | 93, 1999 | 16 July 1999 | Schedule 4 (item 24): 16 Apr 1998 | Sch. 1 (item 39(1)) and Sch. 3 (item 33) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (item 53): (zzb) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 51): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 4) 1999 | 94, 1999 | 16 July 1999 | Schedule 2 and Schedule 3 (Part 2): (w) | Sch. 1 (item 30), Sch. 2 (items 3, 4, 6), Sch. 3 (items 6, 32, 42), Sch. 5 (items 35–37) and Sch. 6 (item 73) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 78): 29 June 2010 | — | |
Taxation Laws Amendment (Demutualisation of Non‑insurance Mutual Entities) Act 1999 | 103, 1999 | 16 July 1999 | 16 July 1999 | — | |
Taxation Laws Amendment Act (No. 7) 1999 | 117, 1999 | 22 Sept 1999 | Schedule 2 (item 2): Royal Assent (x) | — | |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Schedule 1 (items 532–534): 5 Dec 1999 (see Gazette 1999, No. S584) (y) | — | |
Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999 | 152, 1999 | 11 Nov 1999 | Schedule 4 (items 17–19): Royal Assent (z) | Sch. 4 (item 19) | |
Corporate Law Economic Reform Program Act 1999 | 156, 1999 | 24 Nov 1999 | Schedule 5 (items 17–21): 13 Mar 2000 (see Gazette, 2000 No. S114) (za) | — | |
New Business Tax System (Capital Allowances) Act 1999 | 164, 1999 | 10 Dec 1999 | Schedule 2 (items 17, 18): (zaa) | Sch. 1 (item 15), Sch. 2 (item 23), Sch. 3 (item 14), Sch. 4 (item 12) and Sch. 5 (item 6) | |
New Business Tax System (Capital Gains Tax) Act 1999 | 165, 1999 | 10 Dec 1999 | Schedule 1: (zb) | Sch. 1 (item 62), Sch. 2 (item 7) and Sch. 3 (item 18) | |
as amended by |
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Taxation Laws Amendment Act (No. 7) 2000 | 173, 2000 | 21 Dec 2000 | Schedule 3 (item 16): Royal Assent (zba) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 11): 29 June 2010 | — | |
New Business Tax System (Integrity and Other Measures) Act 1999 | 169, 1999 | 10 Dec 1999 | Schedule 5 (items 1–12): 22 Feb 1999 (zc) | Sch. 1 (item 18), Sch. 2 (item 5), Sch. 3 (item 7), Sch. 4 (item 19, Sch. 6 (item 16), Sch. 7 (item 12(1)), Sch. 8 (item 10) and Sch. 9 (items 14, 31, 33) | |
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 | 176, 1999 | 22 Dec 1999 | Schedule 3: (zd) | — | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 69, 70, 86): Royal Assent | Sch. 12 (item 86) | |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Schedule 5: Royal Assent (ze) | — | |
A New Tax System (Pay As You Go) Act 1999 | 178, 1999 | 22 Dec 1999 | Schedule 1 (items 6, 8, 70–78): 1 July 2000 | Sch. 2 (items 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 19): 22 Dec 1999 (zf) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 1): 29 June 2010 | — | |
A New Tax System (Tax Administration) Act 1999 | 179, 1999 | 22 Dec 1999 | Schedule 7, Schedule 8, and Schedule 18 (items 16, 20): Royal Assent (zg) | Sch. 7 (item 18), Sch. 8 (item 16) and Sch. 16 (item 37) | |
as amended by |
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A New Tax System (Tax Administration) Act (No. 2) 2000 | 91, 2000 | 30 June 2000 | Schedule 3 (items 17, 18): (zga) | Sch. 3 (item 18) | |
Dairy Industry Adjustment Act 2000 | 22, 2000 | 3 Apr 2000 | 3 Apr 2000 | — | |
A New Tax System (Tax Administration Act (No. 1) 2000 | 44, 2000 | 3 May 2000 | Schedule 3 (item 38), Schedule 4 (items 13–16) and Schedule 5: (zh) | — | |
Taxation Laws Amendment Act (No. 2) 2000 | 58, 2000 | 31 May 2000 | S. 4, Schedule 2 (items 2–4(2)), Schedule 5, Schedule 6 (items 1–13, 17, 18, | Sch. 2 (item 4(2)), Sch. 4 (item 6), Sch. 5 (item 6), Sch. 6 (item 34) and Sch. 10 (items | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 76, 86): Royal Assent | Sch. 12 (item 86) | |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Schedule 7 (item 170): Royal Assent | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 52): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 3) 2000 | 66, 2000 | 22 June 2000 | Schedule 2 (items 3, 4): 7 Dec 1998 (zj) | Sch. 3 (item 5), Sch. 4 and Sch. 5 (item 2) | |
Taxation Laws Amendment Act (No. 6) 2000 | 76, 2000 | 28 June 2000 | 28 June 2000 | S. 4 (rep. by 75, 2010, Sch. 6 [item 91]) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 91): 29 June 2010 | — | |
New Business Tax System (Miscellaneous) Act (No. 1) 2000 | 79, 2000 | 30 June 2000 | S. 4, Schedule 1 (items 3, 4(2)), Schedule 2 (items 1–7) and Schedule 6 (items 1–11, 15): 1 July 2000 (zk) | Sch. 1 (item 4(2)), Sch. 2 (item 7) and Sch. 6 (item 15) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 17): 29 June 2010 | — | |
New Business Tax System (Alienation of Personal Services Income) Act 2000 | 86, 2000 | 30 June 2000 | Schedule 1 (items 1–26): Royal Assent (zl) | Sch. 1 (item 26) | |
New Business Tax System (Miscellaneous) Act (No. 2) 2000 | 89, 2000 | 30 June 2000 | S. 4, Schedule 1 (items 1–17, 19–25, 30–32, 34–65, 65A, 68), Schedule 2 (items 63–66, 69, 71–79, 79A, 79B, 80–83, 83A, 84), Schedule 4, Schedule 5 (items 1–31, 34), Schedule 6 and Schedule 9 (items 5, 9, 26, 43, 55–57, 62, 63, 66, 67): Royal Assent (zm) | Sch. 1 (item 68), Sch. 4 (item 6), Sch. 5 (items 31, 34) and Sch. 6 (item 2) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 47–49): (zzb) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 18): 29 June 2010 | — | |
New Business Tax System (Integrity Measures) Act 2000 | 90, 2000 | 30 June 2000 | 30 June 2000 | Sch. 1 (item 4) | |
A New Tax System (Tax Administration) Act (No. 2) 2000 | 91, 2000 | 30 June 2000 | Schedule 2 (items 49–53), Schedule 4A and Schedule 5 (items 1–7, 10–16): (zn) | — | |
Indirect Tax Legislation Amendment Act 2000 | 92, 2000 | 30 June 2000 | Schedule 7 (items 28–30): (zo) | — | |
Taxation Laws Amendment Act (No. 4) 2000 | 114, 2000 | 5 Sept 2000 | Schedule 4 (items 43, 44): 1 July 1998 | Sch. 4 (item 82) | |
as amended by |
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Taxation Laws Amendment Act (No. 3) 2003 | 101, 2003 | 14 Oct 2003 | Schedule 6 (items 41, 42): (zzk) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 79): 29 June 2010 | — | |
Patents Amendment (Innovation Patents) Act 2000 | 140, 2000 | 24 Nov 2000 | 24 May 2001 | — | |
Farm Household Support Amendment Act 2000 | 144, 2000 | 7 Dec 2000 | Ss. 1 and 2: Royal Assent | Sch. 3 (item 7(3), 8) | |
Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Schedule 6 (items 47, 48, 49(3)) and Schedule 7 (item 15): Royal Assent (zp) | Sch. 6 (item 49(3)) | |
Taxation Laws Amendment Act (No. 7) 2000 | 173, 2000 | 21 Dec 2000 | S. 4, Schedule 1, Schedule 3 (items 1–15, 17), Schedule 4 (items 6–45, 47–49, | Sch. 3 (item 17), Sch. 4 (item 65(1), (3)) and Sch. 6 (item 6) | |
as amended by |
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Taxation Laws Amendment Act (No. 3) 2003 | 101, 2003 | 14 Oct 2003 | Schedule 6 (item 43): (zzk) | — | |
Taxation Laws Amendment Act (No. 5) 2003 | 142, 2003 | 17 Dec 2003 | Schedule 2 (items 50, 51): Royal Assent | Sch. 2 (item 51) | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 94): 29 June 2010 | — | |
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001 | 10, 2001 | 22 Mar 2001 | Schedule 2 (items 62, 94, 95): 19 Apr 2001 (zr) | Sch. 2 (items 94, 95) | |
Family and Community Services Legislation Amendment (One‑off Payment to the Aged) Act 2001 | 43, 2001 | 25 May 2001 | 25 May 2001 | — | |
Taxation Laws Amendment (Changes for Senior Australians) Act 2001 | 44, 2001 | 25 May 2001 | 25 May 2001 | Sch. 3 (item 2) | |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 | 55, 2001 | 28 June 2001 | Ss. 4–14 and Schedule 3 (items 264–275): 15 July 2001 (see Gazette 2001, No. S285 (zs) | Ss. 4–14 [see Note 1] | |
Governor‑General Legislation Amendment Act 2001 | 57, 2001 | 28 June 2001 | 28 June 2001 | Sch. 2 (item 4) | |
Taxation Laws Amendment Act (No. 1) 2001 | 72, 2001 | 30 June 2001 | 30 June 2001 | Sch. 2 (items | |
as amended by |
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New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 77, 2001 | 30 June 2001 | (see 77, 2001 below) | Sch. 3 (item 6) | |
Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 51, 52): (zzb) | — | |
Taxation Laws Amendment Act (No. 3) 2001 | 73, 2001 | 30 June 2001 | Schedule 1 (items 69–78): 23 May 2001 | Sch. 1 (item 62(2)), Sch. 2 (items 47, 48) and Sch. 3 (item 19) | |
New Business Tax System (Capital Allowances) Act 2001 | 76, 2001 | 30 June 2001 | Schedule 2: 1 July 2000 | Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3) | |
New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 77, 2001 | 30 June 2001 | Schedule 3: (zt) | Sch. 2 (item 488) (am. by 119, 2002, Sch. 3 [items | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 44, 45): (zzb) | — | |
Taxation Laws Amendment Act (No. 5) 2002 | 119, 2002 | 2 Dec 2002 | Schedule 3 (items 97–99): (zta) | — | |
New Business Tax System (Simiplified Tax System) Act 2001 | 78, 2001 | 30 June 2001 | Schedules 1 and 2: Royal Assent (zu) | Sch. 1 (item 2) and Sch. 2 (item 24) | |
Taxation Laws Amendment (Superannuation Contributions) Act 2001 | 89, 2001 | 18 July 2001 | 18 July 2001 | Sch. 1 (item 11(1)) | |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 | 114, 2001 | 18 Sept 2001 | (zv) | — | |
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 | 146, 2001 | 1 Oct 2001 | Schedule 4 (items 92–101): 15 Dec 2001 (zw) | — | |
New Business Tax System (Thin Capitalisation) Act 2001 | 162, 2001 | 1 Oct 2001 | Schedule 1 (items 17, 19): 15 July 2001 (see s. 2(2)(b) and Gazette 2001, No. S285) | — | |
New Business Tax System (Debt and Equity) Act 2001 | 163, 2001 | 1 Oct 2001 | 1 July 2001 | Sch. 1 (item 118) | |
Taxation Laws Amendment Act (No. 2) 2001 | 167, 2001 | 1 Oct 2001 | Schedule 4 (items 8–10) and Schedules 7 and 8: Royal Assent (zy) | Sch. 4 (item 10), Sch. 7 (item 15) and Sch. 8 (item 4) | |
Taxation Laws Amendment Act (No. 5) 2001 | 168, 2001 | 1 Oct 2001 | Schedule 2: 1 July 2000 | Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 87): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 6) 2001 | 169, 2001 | 1 Oct 2001 | Schedule 4 (items 1–3, 6–15), Schedule 5 (items 1–9) and Schedule 6 (items 1–4, 5A, 6–16, | Sch. 4 (item 15), Sch. 5 (item 9) and Sch. 6 (item | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (items 58, 59): (zzb) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 92): 29 June 2010 | — | |
Taxation Laws Amendment (Research and Development) Act 2001 | 170, 2001 | 1 Oct 2001 | Schedule 2 (items 28–44, 51): 29 Jan 2001 (zza) | Sch. 2 (items 51, 92) and Sch. 3 (item 19(1)) | |
as amended by |
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Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 12 (item 63): (zzb) | — | |
Taxation Laws Amendment (Superannuation Act (No. 1) 2002 | 15, 2002 | 4 Apr 2002 | 4 Apr 2002 | Sch. 1 (item 21) | |
Taxation Laws Amendment Act (No. 1) 2002 | 26, 2002 | 4 Apr 2002 | 4 Apr 2002 | Sch. 1 (items 4, 9(1), (2)) | |
Taxation Laws Amendment (Film Incentives) Act 2002 | 27, 2002 | 4 Apr 2002 | 4 Apr 2002 | Sch. 1 (item 12) | |
Taxation Laws Amendmet (Baby Bonus) Act 2002 | 32, 2002 | 30 May 2002 | 30 May 2002 | S. 4 | |
New Business Tax System (Imputation) Act 2002 | 48, 2002 | 29 June 2002 | 29 June 2002 | — | |
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 | 51, 2002 | 29 June 2002 | S. 4, Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent | Sch. 1 (item 202(2)) and Sch. 3 (item 4) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 108): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 4) 2002 | 53, 2002 | 29 June 2002 | Schedules 3 and 4: 1 July 2002 | Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 80): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 2) 2002 | 57, 2002 | 3 July 2002 | Schedule 2: 1 July 2002 | Sch. 4 (items 4(2), 8), Sch. 7 (item 3), Sch. 9 (item 45), Sch. 11 (item 5) and Sch. 12 (items 22, 24) | |
New Business Tax System (Consolidation) Act (No. 1) 2002 | 68, 2002 | 22 Aug 2002 | 24 Oct 2002 | Sch. 3 (items 2, 19, 37, 38) | |
as amended by |
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New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 | 90, 2002 | 24 Oct 2002 | (see 90, 2002 below) | — | |
New Business Tax System (Consolidation and Other Measures) Act 2003 | 16, 2003 | 11 Apr 2003 | Schedule 19 (items 6, 7): (zzc) | — | |
Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | Schedule 10 (item 265): (zzca) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 12): 29 June 2010 | — | |
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 | 90, 2002 | 24 Oct 2002 | Schedules 1–15: (zzd) | Sch. 14 (item 19), Sch. 15 (items | |
as amended by |
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Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Schedule 8 (items 1, 3): Royal Assent | Sch. 8 (item 3) | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 15): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 3) 2002 | 97, 2002 | 10 Nov 2002 | S. 4, Schedule 1 (item 8) and Schedule 2 (items 9A, 9B, 10–12): Royal Assent | S. 4 (rep. by 75, 2010, Sch. 6 [item 66]) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 66): 29 June 2010 | — | |
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 117, 2002 | 2 Dec 2002 | S. 4: Royal Assent | Sch. 2 (item 11), Sch. 8 (item 6), Sch. 12 (items 12, 22) and Sch. 17 (item 6) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 14): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 5) 2002 | 119, 2002 | 2 Dec 2002 | S. 4, Schedule 1 (items 2–8), Schedule 2 and Schedule 3 (item 100): Royal Assent | Sch. 1 (item 8), Sch. 2 (item 7) and Sch. 3 (item 100) | |
as amended by |
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Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | Schedule 10 (item 242): Royal Assent | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 88): 29 June 2010 | — | |
Taxation Laws Amendment (Venture Capital) Act 2002 | 136, 2002 | 19 Dec 2002 | Schedule 1 (items 1, 5): (zzg) | Sch. 1 (item 27) | |
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 | 139, 2002 | 19 Dec 2002 | 19 Dec 2002 | Sch. 1 (item 16A) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 104): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 1) 2003 | 12, 2003 | 2 Apr 2003 | Schedule 1: 29 Aug 2001 | Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11, 13) | |
New Business Tax System (Consolidation and Other Measures) Act 2003 | 16, 2003 | 11 Apr 2003 | S. 4: Royal Assent | Sch. 9 (item 21), Sch. 13 (item 5), Sch. 24 (item 23), Sch. 26 (item 8), Sch. 27 (item 21), Sch. 28 (item 19) and Sch. 30 (item 2) | |
as amended by |
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Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | Schedule 10 (item 224): Royal Assent | — | |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | Schedule 5 (items 137, 139, 140): (see 56, 2010 below) | Sch. 5 (items 139, 140) | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 13): 29 June 2010 | — | |
Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003 | 35, 2003 | 24 Apr 2003 | Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003 | Sch. 2 (item 7) | |
Taxation Laws Amendment Act (No. 2) 2003 | 65, 2003 | 30 June 2003 | S. 4, Schedule 2, Schedule 3 (items 3–5) and Schedule 5 (item 3): Royal Assent | Sch. 2 (item 5) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 53): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 4) 2003 | 66, 2003 | 30 June 2003 | S. 4, Schedule 2 (items 1–5, 17), Schedule 3 (items 49–57, 59–70, 71, 74–89, 91–128, 129–131, 140, 141), Schedule 4, Schedule 6 (items 1, 3) and Schedule 7 (items 6–9): Royal Assent | Sch. 2 (item 17), Sch. 3 (items 140(1)–(6), (8), 141), Sch. 4 (item 5), Sch. 6 (item 3) and Sch. 7 (item 9) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 81): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | S. 4 and Schedule 10 (items 1–11): Royal Assent | Sch. 10 (item 23) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 93): 29 June 2010 | — | |
Australian Heritage Council (Consequential and Transitional Provisions) Act 2003 | 86, 2003 | 23 Sept 2003 | Ss. 1–3: Royal Assent | Sch. 1 (item 5) | |
Taxation Laws Amendment Act (No. 3) 2003 | 101, 2003 | 14 Oct 2003 | S. 4, Schedule 1 (items 2–20, 22), Schedule 2 (items 1–12), Schedule 3 (items 2–6) and Schedule 6 (items 16, 22–25, 27, 30): Royal Assent | S. 5, Sch. 1 (item 22) and Sch. 3 (item 6) | |
as amended by |
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Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Schedule 10 (items 13–16): 14 Oct 2003 (see s. 2(1)) | — | |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 | 147, 2005 | 14 Dec 2005 | Schedule 5 (items 19, 20): Royal Assent | Sch. 5 (item 20) | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 67): 29 June 2010 | — | |
Taxation Laws Amendment Act (No. 8) 2003 | 107, 2003 | 21 Oct 2003 | Schedule 6: 1 July 2003 | Sch. 1 (item 9(1)), Sch. 2 (item 40), Sch. 3 (item 2), Sch. 5 (item 3) and Sch. 7 (items 9, 18) | |
as amended by |
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Tax Laws Amendment (2004 Measures No. 6) Act 2005 | 23, 2005 | 21 Mar 2005 | Schedule 11: (zzla) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 95): 29 June 2010 | — | |
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003 | 111, 2003 | 12 Nov 2003 | 12 Nov 2003 | Sch. 1 (item 25) | |
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 | 133, 2003 | 17 Dec 2003 | 17 Dec 2003 | Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (items 77(2), 78) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 19): 29 June 2010 | — | |
Financial Services Reform Amendment Act 2003 | 141, 2003 | 17 Dec 2003 | Schedule 3 (item 1): 18 Dec 2003 | — | |
Taxation Laws Amendment Act (No. 5) 2003 | 142, 2003 | 17 Dec 2003 | S. 4, Schedule 1 (items 1–15, | Sch. 1 (item 1), Sch. 2 (items 1, 49), Sch. 3 (items 15, 18), Sch. 7 (items 15, 23) and Sch. 8 (items 24(2), (3)) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 89): 29 June 2010 | — | |
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 | 150, 2003 | 19 Dec 2003 | Schedule 2 (items 136–143): (zzn) | — | |
Taxation Laws Amendment Act (No. 2) 2004 | 20, 2004 | 23 Mar 2004 | Schedule 6: 1 July 2000 | Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 54): 29 June 2010 | — | |
Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004 | 33, 2004 | 20 Apr 2004 | 20 Apr 2004 | Sch. 1 (item 9) | |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 | 52, 2004 | 27 Apr 2004 | Schedule 4 (items 10–13, 14(2), (3), 15): 1 July 2004 (see s. 2) | Sch. 4 (items 14(2), (3), 15) | |
Family Assistance Legislation Amendment (More Help for Families—Increased Payments) Act 2004 | 59, 2004 | 26 May 2004 | Schedule 2 (items 36–42): 1 July 2004 | Sch. 2 (items 38, 42) | |
Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 | 60, 2004 | 26 May 2004 | 26 May 2004 | — | |
Bankruptcy Legislation Amendment Act 2004 | 80, 2004 | 23 June 2004 | Schedule 1 (items 197, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34) | Sch. 1 (items 212, 213, 215) | |
Tax Laws Amendment (2004 Measures No. 2) Act 2004 | 83, 2004 | 25 June 2004 | S. 4, Schedule 1 (items 116–124), Schedule 2 (items 1, 2, 5–8, 10–18, 20–33, 36–50, | Sch. 1 (items | |
as amended by |
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Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | Schedule 10 (item 269): (zzoa) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 112): 29 June 2010 | — | |
Superannuation Laws Amendment (2004 Measures No. 1) Act 2004 | 92, 2004 | 29 June 2004 | 29 June 2004 | Sch. 1 (item 3) | |
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 | 93, 2004 | 29 June 2004 | S. 4(1) and Schedule 1 (item 3): Royal Assent | S. 4(1) | |
Tax Laws Amendment (2004 Measures No. 1) Act 2004 | 95, 2004 | 29 June 2004 | S. 4, Schedules 2, 3, 5 and 11: Royal Assent | Sch. 2 (item 11), Sch. 3 (items 7–9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45) | |
as amended by |
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Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Schedule 7 (item 210): (zzu) | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 111): 29 June 2010 | — | |
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 | 96, 2004 | 29 June 2004 | 29 June 2004 | Sch. 1 (item 1) and Sch. 2 (item 140(3) | |
as amended by |
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New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005 | 64, 2005 | 26 June 2005 | Schedule 5: (see 64, 2005 below) | — | |
Veterans’ Entitlements (Clarke Review) Act 2004 | 100, 2004 | 30 June 2004 | Schedule 2 (items 32–35): 20 Sept 2004 | — | |
Taxation Laws Amendment Act (No. 1) 2004 | 101, 2004 | 30 June 2004 | S. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent | Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 36): 29 June 2010 | — | |
Tax Laws Amendment (2004 Measures No. 3) Act 2004 | 105, 2004 | 30 June 2004 | Schedule 2: 1 Apr 2004 | Sch. 1 (item 19) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 113): 29 June 2010 | — | |
Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 | 129, 2004 | 31 Aug 2004 | Schedules 1 and 3: 1 Oct 2004 | Sch. 3 (item 25) | |
Family and Community Services and Veterans’ Affairs Legislation Amendment (2004 Election Commitments) Act 2004 | 132, 2004 | 8 Dec 2004 | Schedule 1 (items 1, 2, 17, 18) and Schedule 2 (items 1, 2, 13–15, 24): 1 Dec 2004 | Sch. 2 (items 13, 24) | |
Private Health Insurance Incentives Amendment Act 2005 | 9, 2005 | 22 Feb 2005 | 22 Feb 2005 | Sch. 1 (item 7) | |
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 | 21, 2005 | 21 Mar 2005 | 21 Mar 2005 | Sch. 1 (item 7) and Sch. 3 (item 47(1)) | |
Tax Laws Amendment (2004 Measures No. 6) Act 2005 | 23, 2005 | 21 Mar 2005 | S. 4, Schedule 1 (items 2–8, 11, | Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch. 3 (item 111(1)–(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8), Sch. 10 (item 23) and Sch. 12 (item 11(1)) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 114): 29 June 2010 | — | |
Tax Laws Amendment (2004 Measures No. 7) Act 2005 | 41, 2005 | 1 Apr 2005 | S. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, | Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22), Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 11 (item 5) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 6 (item 115): 29 June 2010 | — | |
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 | 45, 2005 | 1 Apr 2005 | Schedule 1 (items 66, 67) and Schedule 4: 1 July 2005 (see s. 2(1)) | Sch. 4 [see Note 1] | |
Social Security Legislation Amendment (One‑off Payments for Carers) Act 2005 | 55, 2005 | 25 May 2005 | 25 May 2005 | Sch. 2 (item 1) (am. by 19, 2008, Sch. 3 [item 70]) | |
as amended by |
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Social Security and Veterans’ Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008 | 19, 2008 | 26 May 2008 | Schedule 3 (item 70): Royal Assent | — | |
as amended by |
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Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 2 (item 20): (see 8, 2010 below) | — | |
Film Licensed Investment Company (Consequential Provisions) Act 2005 | 58, 2005 | 26 June 2005 | Schedule 1: 27 June 2005 (see s. 2(1)) | Sch. 1 (item 17) | |
Tax Laws Amendment (2005 Measures No. 3) Act 2005 | 63, 2005 | 26 June 2005 | Schedule 1 (items 5–23): Royal Assent | Sch. 1 (item 23) | |
New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005 | 64, 2005 | 26 June 2005 | Schedule 2: 27 June 2005 | Sch. 2 (item 11(2)), Sch. 3 (items 11, 39) and Sch. 4 (items 40, 41) | |
Social Security Amendment (Extension of Youth Allowance and Austudy Eligibility to New Apprentices) Act 2005 | 66, 2005 | 26 June 2005 | Schedules 1 and 2: 1 July 2005 | Sch. 2 (item 3) | |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 | 75, 2005 | 29 June 2005 | 29 June 2005 | Sch. 1 (item 31) | |
Tax Laws Amendment (2005 Measures No. 1) Act 2005 | 77, 2005 | 29 June 2005 | 29 June 2005 | Sch. 2 (item 3) and Sch. 4 (item 5) | |
Tax Laws Amendment (2005 Measures No. 2) Act 2005 | 78, 2005 | 29 June 2005 | 29 June 2005 | Sch. 1 (item 3) and Sch. 3 (items 5, 12) | |
Superannuation (Consequential Amendments) Act 2005 | 81, 2005 | 29 June 2005 | Schedule 7 (items 2, 3): 1 July 2005 | Sch. 7 (item 3) (am. by 26, 2008, Sch. 1 [items | |
as amended by |
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Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008 | 26, 2008 | 23 June 2008 | Schedule 1 (items 117–121): Royal Assent | — | |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 | 147, 2005 | 14 Dec 2005 | Schedule 1 (items 4–168, 169(2), 170–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14–16, 20): Royal Assent | Sch. 1 (items | |
Tax Laws Amendment (2005 Measures No. 4) Act 2005 | 160, 2005 | 19 Dec 2005 | Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent | Sch. 1 (item 14(1)) and Sch. 2 (item 12) | |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 | 161, 2005 | 19 Dec 2005 | Schedule 1 (item 26) and Schedule 2 (items 6–14, 32): Royal Assent | Sch. 2 (item 32) | |
Tax Laws Amendment (2005 Measures No. 5) Act 2005 | 162, 2005 | 19 Dec 2005 | Schedule 2 (items 1–13), Schedule 3 (items 1–3, 16–19, 33) and Schedule 6 (items 28–32): Royal Assent | Sch. 2 (item 13), Sch. 3 (item 33) and Sch. 6 (items 13, 25) | |
Tax Laws Amendment (2005 Measures No. 6) Act 2006 | 13, 2006 | 29 Mar 2006 | 29 Mar 2006 | Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3) | |
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006 | 17, 2006 | 29 Mar 2006 | Schedule 2 (items 41, 42): 1 July 2008 (see s. 2(1) and F2008L02273) | Sch. 2 (item 42) | |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 | 32, 2006 | 6 Apr 2006 | 6 Apr 2006 | Sch. 1 (item 40(1)–(7), (9)), Sch. 2 (item 51) and Sch. 3 (item 17) | |
as amended by |
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Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 2 (item 23): (see 8, 2010 below) | — | |
Social Security and Veterans’ Entitlements Legislation Amendment (One‑off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 | 41, 2006 | 22 May 2006 | 22 May 2006 | — | |
Family Law Amendment (Shared Parental Responsibility) Act 2006 | 46, 2006 | 22 May 2006 | Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006 | Sch. 4 (items 129, 138A) | |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 | 55, 2006 | 19 June 2006 | Schedules 1, 3 and 4: 1 July 2006 | — | |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | S. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent | S. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch. 4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92) | |
as amended by |
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Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Schedule 3 (items 3, 12): (see 19, 2010 below) | Sch. 3 (item 12) | |
Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006 | 65, 2006 | 22 June 2006 | Schedule 4 (items 1–10, 12): Royal Assent | Sch. 4 (item 12) | |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 | 73, 2006 | 26 June 2006 | Schedule 5 (items 5–38, 156–159): 1 July 2006 (see s. 2(1)) | — | |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 | 80, 2006 | 30 June 2006 | Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, | Sch. 1 (item 4), Sch. 2, Sch. 3 (item 5), Sch. 4 (items 14, 30), Sch. 5 (item 2) and Sch. 11 (items 23, 24) | |
Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006 | 82, 2006 | 30 June 2006 | Schedule 4 (items 6–9): 1 Dec 2006 | — | |
International Tax Agreements Amendment Act (No. 1) 2006 | 100, 2006 | 14 Sept 2006 | 14 Sept 2006 | Sch. 1 (item 11) | |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Schedules 3 and 4: 1 Jan 2008 | Sch. 6 (items 1, | |
as amended by |
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Tax Laws Amendment (2006 Measures No. 7) Act 2007 | 55, 2007 | 12 Apr 2007 | Schedule 4 (item 5): Royal Assent | — | |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 | 78, 2007 | 21 June 2007 | Schedule 5 (item 9): Royal Assent | — | |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 | 42, 2009 | 23 June 2009 | Schedule 5 (items 13, 14): (zzw) | — | |
Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 2 (item 29): (see 8, 2010 below) | — | |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (items 55, 56): (see 41, 2011 below) | Sch. 5 (item 56) | |
Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006 | 136, 2006 | 30 Nov 2006 | Schedules 1 and 2: 1 Dec 2006 (see s. 2(1)) | Sch. 2 (items 1–3) | |
Tax Laws Amendment (2006 Measures No. 4) Act 2006 | 168, 2006 | 12 Dec 2006 | Schedule 3 (items 3–5): 13 Dec 2005 | S. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4 (item 112) | |
as amended by |
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Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 2 (item 24): (see 8, 2010 below) | — | |
Tax Laws Amendment (2006 Measures No. 6) Act 2007 | 4, 2007 | 19 Feb 2007 | Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | — | |
Tax Laws Amendment (Simplified Superannuation) Act 2007 | 9, 2007 | 15 Mar 2007 | Schedule 1 (items 1, 2, 5–17, 24(1)), Schedule 2 (items 1, 2), Schedule 3, Schedule 5 (items 6–8, 36(1)) and Schedule 10: Royal Assent | Sch. 1 (items 2, 24(1)), Sch. 2 (item 2), Sch. 5 (items 8, 36(1)) and Sch. 10 (item 96) | |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | S. 4, Schedule 3 (items 8–44, 66) and Schedule 4 (items 1–8): Royal Assent | S. 4, Sch. 1 (item 406(1)–(3)) and Sch. 3 (item 66) | |
as amended by |
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Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Schedule 5 (item 28): (see 143, 2007 below) | — | |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Schedule 3 (items 9, 12): (see 19, 2010 below) | Sch. 3 (item 12) | |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 | 32, 2007 | 30 Mar 2007 | Schedule 2 (item 52): 1 Apr 2007 (see s. 2(1)) | Sch. 3 (item 9A) | |
Tax Laws Amendment (2006 Measures No. 7) Act 2007 | 55, 2007 | 12 Apr 2007 | 12 Apr 2007 | Sch. 1 (item 68(1)), Sch. 5 (item 2) and Sch. 7 (item 5) | |
Tax Laws Amendment (2007 Measures No. 1) Act 2007 | 56, 2007 | 12 Apr 2007 | 12 Apr 2007 | Sch. 3 (item 39) | |
Social Security and Veterans’ Affairs Legislation Amendment (One‑off Payments and Other 2007 Budget Measures) Act 2007 | 66, 2007 | 11 May 2007 | Schedule 1 (items 17–26) and Schedule 3 (items 13–16): Royal Assent | — | |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 | 78, 2007 | 21 June 2007 | Schedule 7 (items 2–14): 1 July 2005 | S. 4, Sch. 1 (item 7), Sch. 2 (item 18), Sch. 4 (item 10), Sch. 6 (item 10), Sch. 7 (items 15, 16) and Sch. 8 (items 85, 205) | |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 | 79, 2007 | 21 June 2007 | Schedule 1 (items 28, 29, 39–42, 43(1), (6)), Schedules 3, 4, Schedule 6 (items 3–8), Schedule 9 (items 14–26, 30, 34) and Schedule 10 (items 10–13, 32): Royal Assent | Sch. 1 (item 43(1), (6)), Sch. 3 (items 3, 4), Sch. 4 (items 4, 5), Sch. 6 (item 8), Sch. 8 (item 26(1)–(3)), Sch. 9 (items 30, 34) and Sch. 10 (item 32) | |
Tax Laws Amendment (Small Business) Act 2007 | 80, 2007 | 21 June 2007 | 21 June 2007 | Sch. 1 (item 8), Sch. 2 (item 67(2), (3)), Sch. 3 (item 176), Sch. 4 (item 31(1)), Sch. 7 (item 2) and Sch. 8 (item 9) | |
as amended by |
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Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 2 (items 30, 31): (see 8, 2010 below) | — | |
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 | 82, 2007 | 21 June 2007 | Schedule 6 (items 39, 40): 1 July 2007 | — | |
Veterans’ Affairs Legislation Amendment (2007 Measures No. 1) Act 2007 | 89, 2007 | 21 June 2007 | Schedule 5: 1 July 2007 | — | |
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 | 113, 2007 | 28 June 2007 | Schedule 1 (items 20–22): 1 July 2007 | — | |
Social Security Amendment (Apprenticeship Wage Top‑Up for Australian Apprentices) Act 2007 | 114, 2007 | 28 June 2007 | Schedule 1: 1 July 2007 | Sch. 1 (item 3) | |
Financial Sector Legislation Amendment (Restructures) Act 2007 | 117, 2007 | 28 June 2007 | 28 June 2007 | Sch. 2 (item 4) and Sch. 3 (item 24) | |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 28, | Sch. 1 (items 222, 223, 225, 226), Sch. 2 (item 6), Sch. 5 (item 48(1)–(3)) and Sch. 7 (items 22, 38) | |
International Trade Integrity Act 2007 | 147, 2007 | 24 Sept 2007 | Schedule 2 (items 5–9): 25 Sept 2007 | Sch. 2 (item 9) | |
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 | 154, 2007 | 24 Sept 2007 | Schedule 1 (items 173–176): 1 Jan 2008 | Sch. 1 (item 296) | |
Higher Education Endowment Fund (Consequential Amendments) Act 2007 | 161, 2007 | 24 Sept 2007 | Schedule 1: 25 Sept 2007 (see s. 2(1)) | — | |
Tax Laws Amendment (2007 Measures No. 5) Act 2007 | 164, 2007 | 25 Sept 2007 | S. 4, Schedule 1 (items 1–24, | S. 4, Sch. 1 (item 71), Sch. 2 (item 2), Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5 (item 3), Sch. 6 (item 68), Sch. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92) | |
as amended by |
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Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Schedule 5 (item 343): Royal Assent | — | |
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Disability Assistance) Act 2007 | 182, 2007 | 28 Sept 2007 | Schedule 1: 1 Oct 2007 | — | |
Families, Community Services and Indigenous Affairs Legislation Amendment (Further 2007 Budget Measures) Act 2007 | 183, 2007 | 28 Sept 2007 | 1 Jan 2008 | — | |
Social Security Legislation Amendment (2007 Budget Measures for Students) Act 2007 | 184, 2007 | 28 Sept 2007 | Schedule 3: 1 Jan 2008 | Sch. 3 (item 10) | |
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008 | 8, 2008 | 20 Mar 2008 | Schedules 1–7: 28 Mar 2008 (see F2008L00959) | — | |
Screen Australia and the National Film and Sound Archive (Consequential and Transitional Provisions) Act 2008 | 13, 2008 | 20 Mar 2008 | Schedule 1 (items 3, 4): 1 July 2008 (see s. 2(1) and F2008L01863) | — | |
Social Security and Veterans’ Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008 | 19, 2008 | 26 May 2008 | Schedule 1 (items 17–25) and Schedule 3 (items 14–32): Royal Assent | — | |
Tax Laws Amendment (Election Commitments No. 1) Act 2008 | 32, 2008 | 23 June 2008 | 23 June 2008 | Sch. 1 (item 58) and Sch. 2 (item 3) | |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 | 38, 2008 | 24 June 2008 | Schedule 1, Schedule 3, Schedule 4, Schedule 6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: Royal Assent | Sch. 1 (item 19), Sch. 3 (item 3), Sch. 4 (item 5), Sch. 5 (item 4), Sch. 7 (item 5), Sch. 8 (items 11, 21), Sch. 9 (item 4), Sch. 10 (item 5), Sch. 12 (item 2) and Sch. 13 (item 3) | |
First Home Saver Accounts (Consequential Amendments) Act 2008 | 45, 2008 | 25 June 2008 | 26 June 2008 | — | |
Veterans’ Entitlements Legislation Amendment (2007 Election Commitments) Act 2008 | 48, 2008 | 25 June 2008 | Schedule 3 (items 1, 2, 16(1)): 1 July 2008 | Sch. 3 (item 16(1)) | |
Tax Laws Amendment (Budget Measures) Act 2008 | 59, 2008 | 30 June 2008 | 30 June 2008 | Sch. 1 (item 9) and Sch. 2 (item 2) | |
as amended by |
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Tax Laws Amendment (2008 Measures No. 6) Act 2009 | 14, 2009 | 26 Mar 2009 | Schedule 4 (item 51): Royal Assent | — | |
Social Security and Other Legislation Amendment (Employment Entry Payment) Act 2008 | 64, 2008 | 30 June 2008 | 1 July 2008 | Sch. 1 (item 11(1)) | |
Tax Laws Amendment (2008 Measures No. 3) Act 2008 | 91, 2008 | 20 Sept 2008 | Schedule 1: Royal Assent | Sch. 1 (item 9) | |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 | 92, 2008 | 30 Sept 2008 | Schedule 1 (items 10–22, 26): 1 Oct 2008 | Sch. 1 (item 26) | |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 | 97, 2008 | 3 Oct 2008 | Schedule 1 (items 3–12) and Schedule 3 (items 44–86, 88–173, 189): Royal Assent | Sch. 1 (item 12) and Sch. 3 (items 147, 155) | |
Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 | 115, 2008 | 21 Nov 2008 | Schedule 2 (items 34–41): 1 Mar 2009 (see F2009L00264) | — | |
Dairy Adjustment Levy Termination Act 2008 | 123, 2008 | 25 Nov 2008 | Schedule 3 (items 1, 2): 26 Nov 2008 | Sch. 3 (item 2) | |
National Rental Affordability Scheme (Consequential Amendments) Act 2008 | 130, 2008 | 28 Nov 2008 | 1 July 2008 | Sch. 1 (item 14) | |
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 | 131, 2008 | 1 Dec 2008 | Schedule 5 (items 3–12): Royal Assent | — | |
Tax Laws Amendment (Education Refund) Act 2008 | 141, 2008 | 9 Dec 2008 | Schedule 1 (items 2–5, 10): Royal Assent | Sch. 1 (item 10) | |
Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008 | 144, 2008 | 9 Dec 2008 | Schedule 14 (items 59–96): 10 Dec 2008 | Sch. 14 (item 96) | |
Tax Laws Amendment (2008 Measures No. 5) Act 2008 | 145, 2008 | 9 Dec 2008 | Schedule 2: Royal Assent | Sch. 2 (item 9) | |
Temporary Residents’ Superannuation Legislation Amendment Act 2008 | 151, 2008 | 11 Dec 2008 | Schedule 1 (items 27–37): 18 Dec 2008 (see F2008L04636) | — | |
Nation‑building Funds (Consequential Amendments) Act 2008 | 155, 2008 | 18 Dec 2008 | Schedule 2 (items 45–47) and Schedule 3 (item 8): 1 Jan 2009 (see s. 2(1)) | Sch. 3 (item 8) | |
Household Stimulus Package Act (No. 2) 2009 | 4, 2009 | 18 Feb 2009 | Schedule 4 and Schedule 5 (items 6–14): Royal Assent | Sch. 4 | |
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009 | 6, 2009 | 18 Feb 2009 | Schedule 1 (items 2, 3): 18 Feb 2009 (see s. 2(1)) | — | |
Tax Laws Amendment (2008 Measures No. 6) Act 2009 | 14, 2009 | 26 Mar 2009 | Schedule 1, Schedule 4 (items 11–34, 52) and Schedule 5 (items 7–13): Royal Assent | Sch. 1 (item 6), Sch. 4 (items 17, 25) and Sch. 5 (item 14) | |
as amended by |
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Tax Laws Amendment (2009 Measures No. 2) Act 2009 | 42, 2009 | 23 June 2009 | Schedule 2 (item 40): (zzzc) | — | |
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 | 15, 2009 | 26 Mar 2009 | Schedule 1 (items 1–30, 52–97, | Sch. 1 (items 102, 103, | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | Schedule 3 (items 133, 134): (see 136, 2010 below) | — | |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Schedule 4: 30 Nov 2011 | Sch. 4 (item 4) | |
Social Security Amendment (Liquid Assets Waiting Period) Act 2009 | 25, 2009 | 26 Mar 2009 | Schedule 1 (items 8–10): (zzze) | — | |
Tax Laws Amendment (2009 Measures No. 1) Act 2009 | 27, 2009 | 26 Mar 2009 | Schedule 2 (items 43–52) and Schedule 3 (items 6–10, 44–47, 102(1)): 27 Mar 2009 | Sch. 3 (item 102(1)) | |
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 | 31, 2009 | 22 May 2009 | 22 May 2009 | — | |
Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009 | 35, 2009 | 27 May 2009 | Schedule 1 (items 13–15): Royal Assent | — | |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 | 42, 2009 | 23 June 2009 | Schedule 1 (items 17–26), Schedule 2 (items 2–16, | Sch. 1 (item 22), Sch. 2 (items | |
as amended by |
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Tax Laws Amendment (2011 Measures No. 1) Act 2011 | 31, 2011 | 25 May 2011 | Schedule 2 (item 3): Royal Assent | — | |
Tax Laws Amendment (2009 Measures No. 3) Act 2009 | 47, 2009 | 24 June 2009 | Schedule 2 (item 1) and Schedule 4: Royal Assent | Sch. 4 (item 7) | |
Family Assistance Legislation Amendment (Child Care) Act 2009 | 50, 2009 | 24 June 2009 | Schedule 1 (items 15, 40, 41): Royal Assent | — | |
Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009 | 52, 2009 | 24 June 2009 | Schedule 1 (items 1–3): 1 July 2009 | Sch. 1 (item 3) | |
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 | 54, 2009 | 25 June 2009 | Schedule 18 (items 6–9): (zzzg) | — | |
Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 | 60, 2009 | 29 June 2009 | Schedule 4 (items 35–40): 20 Sept 2009 | — | |
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 | 62, 2009 | 29 June 2009 | Schedule 3 (items 1–10): Royal Assent | — | |
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009 | 75, 2009 | 27 Aug 2009 | Schedule 1 (item 208): 27 Feb 2010 | — | |
Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2009 | 80, 2009 | 10 Sept 2009 | Schedule 1 (items 13, 14): 11 Sept 2009 | — | |
Veterans’ Affairs and Other Legislation Amendment (Pension Reform) Act 2009 | 81, 2009 | 10 Sept 2009 | Schedule 4 (items 54–67): (zzzh) | Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)) | |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | S. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 258, 282, 319–341, 344): Royal Assent | S. 4, Sch. 2 (items | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | Schedule 6 (items 112, 113): (see 56, 2010 below) | — | |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 | 114, 2009 | 16 Nov 2009 | Schedule 1 (items 8–12) and Schedule 2: (zzzj) | Sch. 2 | |
Tax Laws Amendment (2009 Measures No. 5) Act 2009 | 118, 2009 | 4 Dec 2009 | Schedule 3 and Schedule 6 (item 5): Royal Assent | Sch. 3 (item 3) and Sch. 4 (item 3) | |
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 | 126, 2009 | 9 Dec 2009 | Schedule 1 (items 1–17, 20): 9 June 2010 (see s. 2(1)) | Sch. 1 (items 9, 20) | |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 | 133, 2009 | 14 Dec 2009 | Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009 | Sch. 1 (items 86, 87), Sch. 2 (item 15) and Sch. 3 (items 44, 45) | |
Statute Law Revision Act 2010 | 8, 2010 | 1 Mar 2010 | Schedule 1 (item 33) and Schedule 2 (item 24): Royal Assent | — | |
International Tax Agreements Amendment Act (No. 1) 2010 | 13, 2010 | 11 Mar 2010 | Schedule 1 (items 1, 2): Royal Assent | Sch. 1 (item 2) | |
Tax Laws Amendment (Political Contributions and Gifts) Act 2010 | 16, 2010 | 15 Mar 2010 | 15 Mar 2010 | Sch. 1 (item 21) | |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Schedule 1 (items 1–13, 16–20), Schedule 3 (items 11, 12), Schedule 4 (items 3–6) and Schedule 5 (item 6): Royal Assent | Sch. 1 (items 3, 11–13), Sch. 2 (items | |
as amended by |
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Superannuation Legislation Amendment Act 2010 | 117, 2010 | 16 Nov 2010 | Schedule 4 (item 18): 17 Nov 2010 | — | |
Acts Interpretation Amendment Act 2011 | 46, 2011 | 27 June 2011 | Schedule 2 (items 1112, 1113) and Schedule 3 (items 10, 11): 27 Dec 2011 | Sch. 3 (items 10, 11) | |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Schedule 6 (items 2–6): Royal Assent | Sch. 6 (item 6) | |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 | 20, 2010 | 24 Mar 2010 | Schedule 1 (items 14, 19): Royal Assent | Sch. 1 (item 19) | |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | S. 4, Schedule 3 (items 2–7, | S. 4, Sch. 2 (item 4), Sch. 3 (item 10(1)–(4)), Sch. 4 (item 9), Sch. 5 (items 7, 8, 17, 35, 37, 38, 55, 57, 78, 87, 89, 113, 117, 119, 126, 131, 134, 136, 152, 154, 193, 197, 202, 220) and Sch. 6 (items 6, 8, 20, 23, 26, 130, 132, 134, 146, 149) | |
as amended by |
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Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | Schedule 3 (item 132): (see 136, 2010 below) | — | |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 5 (items 368–371): (see 41, 2011 below) | — | |
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 | 74, 2010 | 28 June 2010 | Schedule 2 (items 7–12): 1 July 2010 | — | |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Schedule 1 (items 34, 35) and Schedule 6 (items 7–10): 29 June 2010 | Sch. 1 (item 35), Sch. 3 (item 4) and Sch. 4 (item 5) | |
Tax Laws Amendment (Transfer of Provisions) Act 2010 | 79, 2010 | 29 June 2010 | Schedule 1 (items 3–5, 27–32), Schedule 3 (items 2–59), Schedule 4 (items 2–6, 38–46, 51) and Schedule 5 (items 2, 6–13): 1 July 2010 | Sch. 4 (item 51) and Sch. 5 (item 13) | |
Tax Laws Amendment (2010 Measures No. 3) Act 2010 | 90, 2010 | 29 June 2010 | Schedule 2, Schedule 4 (items 5–8) and Schedule 5 (items 1–3, 6–8): Royal Assent | Sch. 2 (item 9), Sch. 4 (item 8) and Sch. 5 (items 6–8) | |
Social Security and Other Legislation Amendment (Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010 | 93, 2010 | 29 June 2010 | Schedule 2 (items 54–57): 1 July 2010 | — | |
Paid Parental Leave (Consequential Amendments) Act 2010 | 105, 2010 | 14 July 2010 | Schedule 1 (item 53) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1)) | Sch. 2 (items 1, 2) | |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 | 114, 2010 | 14 July 2010 | Schedule 1 (items 40–86, 93(1), 95): Royal Assent | Sch. 1 (items 93(1), 95) | |
Superannuation Legislation Amendment Act 2010 | 117, 2010 | 16 Nov 2010 | Schedule 1 (items 15–20, 21(2)) and Schedule 4 (items 1–17, 19–24, | Sch. 1 (item 21(2)) and Sch. 4 (items 31, 32) | |
Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | S. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent | S. 4, Sch. 2 (items | |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 | 145, 2010 | 16 Dec 2010 | Schedule 2 (items 34–51) and Schedule 3 (items 7–15): 17 Dec 2010 | — | |
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 | 16, 2011 | 12 Apr 2011 | Schedule 1 (items 1, 2): 12 Apr 2011 | — | |
Tax Laws Amendment (2011 Measures No. 1) Act 2011 | 31, 2011 | 25 May 2011 | Schedule 1 (items 1, 2) and Schedule 2 (items 1, 2): Royal Assent | Sch. 3 (item 36) | |
Human Services Legislation Amendment Act 2011 | 32, 2011 | 25 May 2011 | Schedule 4 (item 285): 1 July 2011 | — | |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Schedule 1 (items 1–3): 1 Jan 2011 | Sch. 5 (items 29, 50, 56, 90, 105, 153, 167) | |
Tax Laws Amendment (2011 Measures No. 4) Act 2011 | 43, 2011 | 27 June 2011 | S. 4, Schedule 2 (items 4–6) and Schedule 3 (items 1–9): Royal Assent | S. 4, Sch. 2 (item 6) and Sch. 3 (items 4, 7, 8) | |
Acts Interpretation Amendment Act 2011 | 46, 2011 | 27 June 2011 | Schedule 2 (items 693–697) and Schedule 3 (items 10, 11): 27 Dec 2011 | Sch. 3 (items 10, 11) | |
Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011 | 50, 2011 | 27 June 2011 | Schedule 4 (items 1–3): Royal Assent | Sch. 4 (item 3) | |
Tax Laws Amendment (2010 Measures No. 5) Act 2011 | 61, 2011 | 29 June 2011 | S. 4, Schedule 1, Schedule 2 (items 1–8), Schedule 3, Schedule 4 and Schedule 7: Royal Assent | S. 4, Sch. 1 (item 12), Sch. 3 (item 10), Sch. 4 (items 6, 7) and Sch. 7 (item 2) | |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 | 62, 2011 | 29 June 2011 | Schedule 1 (items 1–3, 6–12, 14), Schedule 2 (items 8–27, 45–51), Schedule 3 (items 1–3, 9–19) and Schedule 4 (items 33, 34): Royal Assent | Sch. 1 (item 14), Sch. 2 (item 51), Sch. 3 (items 3, 7, 8, 11) and Sch. 4 (item 34) | |
Tax Laws Amendment (Research and Development) Act 2011 | 93, 2011 | 8 Sept 2011 | Schedule 1, Schedule 3 (items 1–4, 15–42, | Sch. 4 (items 1–6) | |
Veterans’ Entitlements Amendment Act 2011 | 95, 2011 | 15 Sept 2011 | Schedule 1 (items 8–10) and Schedule 3 (items 1, 2, 15(1)): 20 Sept 2011 | Sch. 3 (item 15(1)) | |
Tax Laws Amendment (2011 Measures No. 6) Act 2011 | 129, 2011 | 3 Nov 2011 | Schedule 1 and Schedule 3 (items 3–8): Royal Assent | Sch. 1 (item 3) | |
Clean Energy (Consequential Amendments) Act 2011 | 132, 2011 | 18 Nov 2011 | Schedule 2 (items 4–71): [see s. 2(1) and Note 17] | Sch. 2 (item 77) | |
Tax Laws Amendment (2011 Measures No. 8) Act 2011 | 136, 2011 | 29 Nov 2011 | S. 4 and Schedule 1: Royal Assent | S. 4 and Sch. 1 (item 3) | |
Clean Energy (Household Assistance Amendments) Act 2011 | 141, 2011 | 29 Nov 2011 | Schedule 10 (items 2–17): [see Note 18] | — | |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | S. 4, Schedule 1, Schedule 5 (items 1–9, 16–20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent | S. 4, Sch. 1 (items 5, 9, 12), Sch. 5 (items 8, 16, 20), Sch. 6 (item 6), Sch. 8 (items 37, 38, 41) and Sch. 9 (item 31) | |
Clean Energy (Tax Laws Amendments) Act 2011 | 159, 2011 | 4 Dec 2011 | Schedule 3 (items 17–21, 24): [see Note 19 and Table A] | Sch. 3 (item 24) | |
(a) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 7–9) only of the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997, subsection 2(4) of which provides as follows:
(4) Schedule 2 commences on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(b) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 15–17) only of the Taxation Laws Amendment Act (No. 2) 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.
(ba) The Taxation Laws Amendment Act (No. 2) 1997 was amended by Schedule 6 (items 23, 24) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(14) of which provides as follows:
(14) The items of Part 4 of Schedule 6, other than item 22, are taken to have commenced immediately after the Taxation Laws Amendment Act (No. 2) 1997 received the Royal Assent.
The Taxation Laws Amendment Act (No. 2) 1997 received the Royal Assent on 30 June 1997.
(c) The Income Tax Assessment Act 1997 was amended by the Tax Law Improvement Act 1997, subsections 2(1)–(3) and (5) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(5) If there is no note specifying the commencement of an item in Schedule 12, the item commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(d) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2–7), Schedule 6 (items 10–12), Schedule 14 (items 43–60) and Schedule 15 (items 7–12) only of the Taxation Laws Amendment Act (No. 3) 1997, subsections 2(1), (3), (7) and (9) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Part 2 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of the Income Tax Assessment Act 1997.
The Income Tax Assessment Act 1997 came into operation on 1 July 1997.
(7) Part 4 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(9) Part 2 of Schedule 15 commences at the later of:
(a) the start of the day on which this Act receives the Royal Assent; and
(b) immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997.
Schedule 1 of the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(e) The Income Tax Assessment Act 1997 was amended by Schedule 2 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 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.
(f) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 19, 20) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:
(5) Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.
(g) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 338–342,
369–381) only of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997, subsection 2(2) of which provides as follows:
(2) Part 3 of Schedule 1 commences on 1 July 1998. The remaining items of Schedule 1 commence on 20 March 1998.
(h) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 44, 45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997, subsection 2(3) of which provides as follows:
(3) Items 44 and 45 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997 or on 1 January 1998, whichever is the later.
Schedule 1 to the Tax Law Improvement Act 1997 commenced immediately after the commencement of the Income Tax Assessment Act 1997.
The Income Tax Assessment Act 1997 came into operation on 1 July 1997.
(i) The Income Tax Assessment Act 1997 was amended by Schedules 3, 4, 5, 10 (items 1–19) and 11 only of the Taxation Laws Amendment Act (No. 1) 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(j) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 4–7) and Schedule 4 (items 1–3 and 5) 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.
(k) The Income Tax Assessment Act 1997 was amended by Schedule 12 (items 25–46) only of the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) to (10), this Act commences on 1 July 1998.
(l) The Income Tax Assessment Act 1997 was amended by the Tax Law Improvement Act
(No. 1) 1998, subsections 2(1)–(4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 2 (except item 3 of it) commences immediately after the commencement of Schedule 1.
(3) Schedule 3 commences immediately after the commencement of Schedule 2 (except item 4 of it).
(4) Each of Schedules 4 to 8 commences immediately after the commencement of the immediately preceding Schedule.
Schedule 1 to the Tax Law Improvement Act (No. 1) 1998 commenced on 22 June 1998.
(m) The Income Tax Assessment Act 1997 was amended by Schedule 6 only of the Taxation Laws Amendment (Company Law Review) Act 1998, subsection 2(3) of which provides as follows:
(3) Schedule 6 commences immediately after the later of:
(a) the commencement of section 1 of this Act; and
(b) the commencement of section 1 of the Tax Law Improvement Act (No. 1) 1998.
Schedule 6 commences immediately after section 1 to this Act.
Section 1 commenced on 1 July 1998 (see Gazette 1998, No. S325)
(n) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13) only of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(o) The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 40–45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998, subsection 2(9) of which provides as follows:
(9) Schedule 7 commences, or is taken to have commenced, on 1 April 1998.
(p) The Income Tax Assessment Act 1997 was amended by Schedule 2 of the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on 1 July 1999.
(q) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 277–280) 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.
(r) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 122–125,
129–132 and 134–136) and Schedule 2 (items 50–55) only of the Assistance for Carers Legislation Amendment Act 1999, subsections 2(2)(a), (b), (3) and (4) of which provide as follows:
(2) The following provisions:
(a) Parts 1 and 4 of Schedule 1;
(b) Schedule 2 (other than items 1 and 3);
commence immediately after the commencement of Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998.
Note: Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 commences on 1 July 1999.
(3) Part 2 of Schedule 1 is taken to have commenced immediately after Schedule 1 to the Tax Law Improvement Act 1997.
Note: Schedule 1 to the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(4) Part 3 of Schedule 1 is taken to have commenced on 1 July 1998.
(s) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9–14) only of the Taxation Laws Amendment Act (No. 1) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(t) The Income Tax Assessment Act 1997 was amended by Schedule 7 (item 105) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:
(2) The following provisions commence on the transfer date:
(e) subject to subsections (12), (14) and (15), 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.
(u) Subsection 2(2) of the Taxation Laws Amendment Act (No. 6) 1999 provides as follows:
(2) Item 2 of Schedule 7 commences immediately after the commencement of Schedule 5.
(v) The Income Tax Assessment Act 1997 was amended by Schedule 10 (items 24–54) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 subsection 2 (1) of which provides 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.
(w) Subsections 2(2) and (3) of the Taxation Laws Amendment Act (No.4) 1999 provide as follows:
(2) Schedule 2 commences just after Schedule 1.
(3) Part 2 of Schedule 3 commences just after Part 1 of Schedule 3.
(x) The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 2) only of the Taxation Laws Amendment Act (No. 7) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(y) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 532–534) 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.
(z) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 17, 18) only of the Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999, subsection 2(4) of which provides as follows:
(4) Schedules 4 and 12 commence on the day on which this Act receives the Royal Assent or 1 October 1999, whichever is the later.
(za) The Income Tax Assessment Act 1997 was amended by Schedule 5 (items 17–21) only of the Corporate Law Economic Reform Program Act 1999, subsection 2(2) of which provides as follows:
(2) The following provisions commence on a day or days to be fixed by Proclamation:
(a) section 3;
(b) the items in Schedules 1 to 7 (other than item 18 of Schedule 7);
(c) the items in Schedules 10, 11 and 12.
(zaa) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Capital Allowances) Act 1999, subsection 2(2) of which provides as follows:
(2) Items 17 and 18 of Schedule 2 commence on the day on which the Taxation Laws Amendment Act (No. 5) 1999 receives the Royal Assent.
Items 17 and 18 did not commence due to incorrect citation. The Taxation Laws Amendment Bill (No. 5) 1999 was enacted as the Taxation Laws Amendment Act (No. 1) 2001 which commenced on 30 June 2001.
(zb) The Income Tax Assessment Act 1997 was amended by Schedule 1 of the New Business Tax System (Capital Gains Tax) Act 1999, subsection 2(2) of which provides as follows:
(2) If item 1 of Schedule 9 to the New Business Tax System (Integrity and Other Measures) Act 1999 has not commenced before that day, Schedule 1 to this Act commences immediately after that item commences.
Item 1 of Schedule 9 commenced on 10 December 1999.
(zba) The New Business Tax System (Capital Gains Tax) Act 1999 was amended by Schedule 3 (item 16) only of the Taxation Laws Amendment Act (No. 7) 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.
(zc) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13, 18), Schedule 2 (items 1–3, 5), Schedule 3 (items 1–4, 7), Schedule 4 (items 1–15, 19), Schedule 5 (items 1–12), Schedule 6, Schedule 7 (item 11), Schedule 8, Schedule 9 (items 1–14, 23–33), and Schedule 10 only of the New Business Tax System (Capital Gains Tax) Act 1999, 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) Schedule 5 is taken to have commenced on 22 February 1999.
(zd) The Income Tax Assessment Act 1997 was amended by Schedule 3 only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(9) of which provides as follows:
(9) Schedule 3 commences 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.
(ze) The Income Tax Assessment Act 1997 was amended by Schedule 5 and Schedule 8 (items 1–6) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsections 2(1) 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.
(10) Items 1 to 6 of Schedule 8 commence immediately after the commencement of Schedule 3 to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.
Schedule 3 of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.
(zf) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:
(11) Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.
(zg) The Income Tax Assessment Act 1997 was amended by Schedule 7, Schedule 8, Schedule 11 (items 80–105), Schedule 16 (items 18, 19) and Schedule 18 only of the A New Tax System (Tax Administration) Act 1999, subsections 2(1), (7)(d), (e), (9)(b) and (14) 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.
(7) The following provisions commence on the day on which this Act receives the Royal Assent:
(d) Schedules 7, 8, 9 and 17;
(e) items 16 and 20 of Schedule 18.
(9) The following provisions commence on 1 July 2000:
(b) Schedule 11 (other than item 44).
(14) Items 4, 5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced, at 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.
(zga) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3 (item 17) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 4 (4) of which provides as follows:
(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 commenced on 22 December 1999.
(zh) The Income Tax Assessment Act 1997 was amended by Schedule 3 (item 38), Schedule 4 (items 13–16) and Schedule 5 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 of the A New Tax System (Tax Administration) Act 1999 commenced on 12 December 1999 immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(zi) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2 and 3), Schedule 4, Schedule 5, Schedule 6 (items 1–32), Schedule 8 (item 19), Schedule 9, Schedule 10 (items 12–16, 31–37) only of the Taxation Laws Amendment Act (No. 2) 2000, subsections 2(1), (8), (10), (11) and (13) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(8) Schedule 4 commences, or is taken to have commenced, immediately after the commencement of the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999.
(10) If, apart from this subsection, items 14, 15 and 16 of Schedule 6 would commence at or before the commencement of the Taxation Laws Amendment (Political Donations) Act 2000, those items are taken to have commenced immediately after the commencement of that Act.
(11) Item 19 of Schedule 6 commences, or is taken to have commenced, immediately after item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999.
(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.
The Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 came into operation on 17 December 1999.
Item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999 commenced on 16 July 1999.
Items 14–16 of Schedule 6 to the Taxation Laws Amendment Act (No. 2) 2000 were repealed by the Taxation Laws Amendment Act (No. 2) 2002 before they commenced.
Section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 commenced on 1 July 1998. (see Gazette, 1998 No. S325)
(zj) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 3 and 4), Schedule 3 (items 1–4) and Schedule 5 (item 1) only of the Taxation Laws Amendment Act (No. 3) 2000, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Schedule 2 is taken to have commenced on 7 December 1998.
(zk) The Income Tax Assessment Act 1997 was amended by Schedule 1 (item 3), Schedule 2 (items 1–6) and Schedule 6 (items 1–11) only of the New Business Tax System (Miscellaneous) Act (No. 1) 2000, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 3, Part 1 of Schedule 4 and Schedule 6 commence on 1 July 2000.
(zl) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–25) 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.
(zm) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1)–(3), (5) and (11) 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 18 and 67 of Schedule 1 are taken to have commenced at 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
(3) Items 26 to 29 and 33 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000.
(5) Items 67, 68 and 70 of Schedule 2 commence on 1 July 2001.
(11) Schedule 9 (except items 5, 9, 26, 43, 55, 56, 57, 62, 63, 66 and 67) commences, or is taken to have commenced, on 1 July 2000.
Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.
(zn) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 49–53), Schedule 4A and Schedule 5 only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (6) 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.
(6) Items 8 and 9 of Schedule 5 commence, or are taken to have commenced, on 1 July 2000.
Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.
(zo) The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 28–30) only of the Indirect Tax Legislation Amendment Act 2000, subsection 2(1) of which provides 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.
Part 1 of Schedule 1 commenced on 1 July 2000.
(zp) The Income Tax Assessment Act 1997 was amended by Schedule 6 (items 47 and 48) and Schedule 7 (item 15) only of the Taxation Laws Amendment Act (No. 8) 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 Income Tax Assessment Act 1997 was amended by the Taxation Laws Amendment Act (No. 7) 2000, subsections 2(1), (3) and (4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Items 46 and 50 of Schedule 4 are taken to have commenced at the start of the 1998–99 income year.
(4) Schedule 5 commences, or is taken to have commenced, immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000.
Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.
(zr) The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 62) only of the Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the 28th day after the day on which it receives the Royal Assent.
(zs) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 264–275) 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.
(zt) Subsection 2(2) of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 provides as follows:
(2) Schedule 3 commences, or is taken to have commenced, just after the commencement of the Taxation Laws Amendment Act (No. 1) 2001.
The Taxation Laws Amendment Act (No. 1) 2001 came into operation on 30 June 2001.
(zta) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 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 |
9. Items 79 to 99 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 30 June 2001 |
(zu) The Income Tax Assessment Act 1997 was amended by Schedules 1 and 2 only of the New Business Tax System (Simplified Tax System) 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.
(zv) Section 2 of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 provides as follows:
2 This Act commences immediately after the commencement of the Family Law Legislation Amendment (Superannuation) Act 2001.
The Family Law Legislation Amendment (Superannuation) Act 2001 came into operation on 28 December 2002.
(zw) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 92–101) 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.
(zx) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Thin Capitalisation) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.
(zy) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 8 and 9) and Schedules 7 and 8 only of the Taxation Laws Amendment Act (No. 2) 2001, subsection 2(1) of which provide as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zz) The Income Tax Assessment Act 1997 was amended by Schedule 4, Schedule 5 (items 1–9) and Schedule 6 (items 1–16 and 16L–16N and 17) only of the Taxation Laws Amendment Act (No. 6) 2001, subsections 2(1), (4), (4B), (4C) and (5) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4) Items 4 and 5 of Schedule 4 commence, or are taken to have commenced, immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 5) 2001.
(4B) Items 4A and 4B of Schedule 6 commence immediately after the commencement of item 4 of that Schedule.
(4C) Item 4C of Schedule 6 commences:
(a) if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4B of Schedule 6 to this Act; or
(b) if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.
(5) Item 5 of Schedule 6 commences:
(a) if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4 of Schedule 6 to this Act; or
(b) if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.
Schedules 1 and 3 to the Taxation Laws Amendment Act (No. 5) 2001 commenced on 1 October 2001.
(zza) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 28–44 and 69–84) and Schedule 3 (items 11–13) only of the Taxation Laws Amendment (Research and Development) Act 2001, section 2 of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Division 1 of Part 3 of Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.
(3) Division 2 of Part 3 of Schedule 2 commences, or is taken to have commenced, immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.
(zzb) Subsection 2(1) (items 10, 12 14, 29, 31, 32, 48, 50, 52, 53 and 58–61) 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 |
10. Schedule 9, item 10 | Immediately after section 30‑25 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
12. Schedule 9, items 13 and 14 | Immediately after section 30‑45 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
14. Schedule 9, item 21 | Immediately after section 30‑55 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
29. Schedule 12, item 19 | Immediately after the time specified in the Social Security and Veterans’ Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998 for the commencement of item 1 of Schedule 3 to that Act | 30 June 1998 |
31. Schedule 12, items 21 and 22 | Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of item 3 of Schedule 3 to that Act | 22 June 1998 |
32. Schedule 12, items 23 and 24 | Immediately after the time specified in the Tax Law Improvement Act 1997 for the commencement of item 15 of Schedule 4 to that Act | 1 July 1997 |
34. Schedule 12, items 27 and 28 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 1) 1998 for the commencement of items 8 and 9 of Schedule 3 to that Act | 16 April 1998 |
48. Schedule 12, items 44 and 45 | Immediately after the time specified in the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 for the commencement of items 219 and 230 of Schedule 2 to that Act | 30 June 2001 |
50. Schedule 12, items 47 to 49 | Immediately after the time specified in the New Business Tax System (Miscellaneous) Act (No. 2) 2000 for the commencement of items 26 to 29 of Schedule 1 to that Act | 31 May 2000 |
52. Schedule 12, items 51 and 52 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 1) 2001 for the commencement of items 9 and 36 of Schedule 2 to that Act | 30 June 2001 |
53. Schedule 12, item 53 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 2) 1999 for the commencement of item 36 of Schedule 1 to that Act | 16 July 1999 |
58. Schedule 12, items 58 and 59 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 6) 2001 for the commencement of item 16L of Schedule 6 to that Act | 1 October 2001 |
59. Schedule 12, items 60 and 61 | Immediately after the time specified in the Taxation Laws Amendment (Company Law Review) Act 1998 for the commencement of Schedule 6 to that Act | 1 July 1998 |
60. Schedule 12, item 62 | Immediately after the time specified in the Taxation Laws Amendment (Private Health Insurance) Act 1998 for the commencement of item 4 of Schedule 2 to that Act | 21 December 1998 |
61. Schedule 12, item 63 | Immediately after section 2 of the Taxation Laws Amendment (Research and Development) Act 2001 commenced | 1 October 2001 |
(zzc) Subsection 2(1) (items 11 and 12) 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 |
11. Schedule 19, items 1 to 6 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
12. Schedule 19, item 7 | Immediately after the time specified in the New Business Tax System (Consolidation) Act (No. 1) 2002 for the commencement of item 34 of Schedule 5 to that Act | 24 October 2002 |
(zzca)Subsection 2(1) (item 18) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 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 |
18. Schedule 10, item 265 | Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002. | 24 October 2002 |
(zzd) Subsection 2(1) (items 2–4) of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 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 |
2. Schedules 1 to 12 | Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 | 24 October 2002 |
3. Schedule 13 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002 | 29 June 2002 |
4. Schedules 14 and 15 | Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 | 24 October 2002 |
(zze)Subsection 2(1) (items 2, 3, 5, 6, 9 and 11) 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 |
2. Schedules 1 and 2 | 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 |
3. Schedule 3, Parts 1 and 2 | 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 |
5. Schedule 4 | 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 |
6. Schedule 5, items 1 to 12 | 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 |
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 |
11. Schedules 17 and 18 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002 | 29 June 2002 |
(zzf) Subsection 2(1) (items 3–8) of the Taxation Laws Amendment Act (No. 5) 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 |
3. Items 1 to 12 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 30 June 2001 |
4. Items 13 to 49 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances) Act 2001 | 30 June 2001 |
5. Items 50 to 71 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 30 June 2001 |
6. Items 72 to 75 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Simplified Tax System) Act 2001 | 30 June 2001 |
7. Item 76 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 30 June 2001 |
8. Items 77 to 78 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Simplified Tax System) Act 2001 | 30 June 2001 |
Schedule 1 (items 6 and 7) of the Taxation Laws Amendment Act (No. 5) 2002 are taken never to have had effect see Schedule 10 (item 242) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).
(zzg) Subsection 2(1) (items 2 and 4) of the Taxation Laws Amendment (Venture Capital) Act 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 |
2. Schedule 1, item 1 | Immediately after the commencement of item 2 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000 | 31 May 2000 |
4. Schedule 1, item 5 | Immediately after the commencement of item 3 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000 | 31 May 2000 |
(zzh) Subsection 2(1) (items 1A, 2–19, 21 and 23) 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 |
1A. Schedule 1, items 1 to 27 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
2. Schedules 2 and 3 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
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 |
5. Schedule 9 | Immediately after the commencement of Schedule 8 to this Act | 24 October 2002 |
6. Schedule 10 | Immediately after the commencement of Schedule 9 to this Act | 24 October 2002 |
7. Schedules 11 to 13 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
8. Schedule 14, item 1 | Immediately after the commencement of Schedule 5 to this Act | 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 |
10. Schedules 15 to 18 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
11. Schedule 19, items 1 to 6 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 |
12. Schedule 19, item 7 | Immediately after the time specified in the New Business Tax System (Consolidation) Act (No. 1) 2002 for the commencement of item 34 of Schedule 5 to that Act | 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 |
15. Schedules 25 to 27 | Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 | 29 June 2002 |
16. Schedule 28, item 1 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002 | 29 June 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 |
21. Schedule 29, items 12 and 13 | Immediately after the commencement of Schedule 27 to this Act | 29 June 2002 |
23. Schedule 30 | Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 | 29 June 2002 |
Schedule 7 (item 3) of the New Business Tax System (Consolidation and Other Measures) Act 2003 is taken never to have had effect see Schedule 10 (item 224) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).
(zzha)Subsection 2(1) (item 19) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 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 |
19. Schedule 10, item 266 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002. | 24 October 2002 |
(zzi) Subsection 2(1) (items 7(a), 8A, 9(a), 11(a) and 12A) of the Taxation Laws Amendment Act (No. 4) 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 |
7. Schedule 3, item 58 | The later of: (a) Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and | 30 June 2003 |
8A. Schedule 3, item 70A | Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003 | 2 April 2003 |
9. Schedule 3, items 72 and 73 | The later of: (a) Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and | 30 June 2003 |
11. Schedule 3, item 90 | The later of: (a) Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and | 30 June 2003 |
12A. Schedule 3, item 128A | Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003 | 2 April 2003 |
(zzj) Subsection 2(1) (items 3 and 9) of the Taxation Laws Amendment Act (No. 6) 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. Schedules 3 to 7 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act 2003 | 24 October 2002 |
9. Schedule 10, Part 2, Division 3 | The later of: (a) Immediately after the start of the day on which this Act receives the Royal Assent; and (b) Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) Act 2003 | 17 December 2003 |
(zzk) Subsection 2(1) (items 17–20, 22, 24, 25, 36–38) 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 |
17. Schedule 6, item 17 | Immediately after the commencement of section 43‑240 of the Income Tax Assessment Act 1997 | 1 July 1997 |
18. Schedule 6, items 18 and 19 | Immediately after the commencement of item 11 of Schedule 1 to the Tax Law Improvement Act 1997 | 1 July 1997 |
19. Schedule 6, item 20 | Immediately after the commencement of item 22 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 | 21 December 2000 |
20. Schedule 6, item 21 | Immediately after the commencement of item 23 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 | 21 December 2000 |
22. Schedule 6, item 26 | Immediately after the commencement of item 1 of Schedule 1 to the New Business Tax System (Capital Gains Tax) Act 1999 | 10 December 1999 |
24. Schedule 6, item 28 | Immediately after the commencement of item 27 of Schedule 6 to this Act | 14 October 2003 |
25. Schedule 6, item 29 | Immediately after the commencement of item 15 of Schedule 1 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 | 30 June 2000 |
36. Schedule 6, item 41 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 2000 for the commencement of item 63 of Schedule 4 to that Act | 5 September 2000 |
37. Schedule 6, item 42 | Immediately after the commencement of item 71 of Schedule 4 to the Taxation Laws Amendment Act (No. 4) 2000 | 5 September 2000 |
38. Schedule 6, item 43 | Immediately after the time specified in the Taxation Laws Amendment Act (No. 7) 2000 for the commencement of item 30 of Schedule 4 to that Act | 21 December 2000 |
(zzl) Subsection 2(1) (items 5 and 7) of the Taxation Laws Amendment Act (No. 8) 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 |
5. Schedule 7, items 6 to 8 | Immediately after the commencement of Schedule 7 to the Taxation Laws Amendment Act (No. 1) 2004. | 30 June 2003 |
7. Schedule 7, item 15 | Immediately after the commencement of item 11 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003. | 17 December 2003 |
(zzla) Subsection 2(1) (item 8) of the Tax Laws Amendment (2004 Measures No. 6) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
8. Schedule 11 | Immediately after the Taxation Laws Amendment Act (No. 8) 2003 received the Royal Assent. | 21 October 2003 |
(zzm) Subsection 2(1) (item 4) of the Taxation Laws Amendment Act (No. 5) 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 |
4. Schedule 3, Part 1 | Immediately after the commencement of Part 4 of Schedule 2 to this Act | 17 December 2003 |
(zzn) 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 |
(zzo) Subsection 2(1) (items 2–10, 23, 25, 26 and 30) 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 |
3. Schedule 1, items 85 to 89 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001. | 30 June 2001 |
4. Schedule 1, items 90 to 92 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001. | 30 June 2001 |
5. Schedule 1, items 93 and 94 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001. | 30 June 2001 |
6. Schedule 1, items 95 to 99 | Immediately after the commencement of Schedule 6 to the New Business Tax System (Consolidation and Other Measures) Act 2003. | 24 October 2002 |
7. Schedule 1, item 100 | Immediately after the commencement of Schedule 1 to the Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002. | 19 December 2002 |
8. Schedule 1, items 101 to 103 | Immediately after the commencement of item 126 of Schedule 3 to the Taxation Laws Amendment Act (No. 4) 2003. | 30 June 2003 |
9. Schedule 1, item 104 | Immediately after the commencement of item 127 of Schedule 3 to the Taxation Laws Amendment Act (No. 4) 2003. | 30 June 2003 |
10. Schedule 1, items 105 and 106 | Immediately after the commencement of item 9 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003. | 17 December 2003 |
23. Schedule 10, items 3 to 22 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002. | 29 June 2002 |
25. Schedule 10, items 30 to 40 | Immediately after the commencement of Part 1 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003. | 30 June 2003 |
26. Schedule 10, items 41 and 42 | The provision(s) do not commence at all unless the Bill introduced into the Parliament as the Taxation Laws Amendment Bill (No. 7) 2003 is enacted (with or without amendments), in which case the provision(s) are taken to have commenced immediately after the commencement of Schedule 7 to that Act. | 30 June 2003 |
30. Schedule 12, Part 2 | Immediately after the commencement of Part 1 of Schedule 12 to this Act. | 25 June 2004 |
(zzoa)Subsection 2(1) (item 22) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 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 10, item 269 | Immediately after the commencement of section 2 of the Tax Laws Amendment (2004 Measures No. 2) Act 2004. | 25 June 2004 |
(zzp) Subsection 2(1) (items 8, 13, 14, and 16) 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 |
8. Schedule 7 | Immediately after the commencement of Part 1 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003 | 30 June 2003 |
13. Schedule 11, Part 3 | Immediately after the start of 30 June 2000 |
|
14. Schedule 11, Part 4 | Immediately after the start of 1 July 2000 |
|
16. Schedule 11, Part 6 | Immediately after the start of 1 July 2001 |
|
(zzq) Subsection 2(1) (items 4 and 5) of the Tax Laws Amendment (2004 Measures No. 6) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
4. Schedule 3, items 2 and 3 | Immediately after the commencement of the provisions covered by table item 3. | 21 March 2005 |
5. Schedule 3, item 4 | Immediately after the commencement of the provisions covered by table item 4. | 21 March 2005 |
(zzr) Subsection 2(1) (items 9–17) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 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 |
9. Schedule 10, item 247 | Immediately after the commencement of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001. | 28 December 2002 |
10. Schedule 10, item 248 | Immediately after the commencement of Schedule 7 to the New Business Tax System (Consolidation and Other Measures) Act 2003. | 24 October 2002 |
11. Schedule 10, items 249 and 250 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002. | 29 June 2002 |
12. Schedule 10, items 251 to 257 | Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002. | 29 June 2002 |
13. Schedule 10, item 258 | Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000. | 30 June 2000 |
14. Schedule 10, item 259 | Immediately after the start of the day on which the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 received the Royal Assent. | 24 October 2002 |
15. Schedule 10, item 260 | Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002. | 24 October 2002 |
16. Schedule 10, items 261 and 262 | Immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999. | 1 July 2000 |
17. Schedule 10, items 263 and 264 | Immediately after the commencement of the New Business Tax System (Imputation) Act 2002. | 29 June 2002 |
(zzs) Subsection 2(1) (item 5) of the New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
5. Schedule 5 | Immediately after the commencement of item 140 of Schedule 2 to the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004. | 29 June 2004 |
(zzt) Subsection 2(1) (items 4 and 6) of the Tax Laws Amendment (2005 Measures No. 5) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
4. Schedule 6, item 6 | Immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001. | 1 July 2001 |
6. Schedule 6, Part 2 | Immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001. | 1 July 2001 |
(zzu) Subsection 2(1) (items 15–18, 20 and 22) 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 |
15. Schedule 7, items 179 to 188 | Immediately after the commencement of Schedule 7 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. | 1 July 2004 |
16. Schedule 7, item 189 | Immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 6) 1999. | 5 July 1999 |
17. Schedule 7, item 190 | Immediately after the commencement of item 82 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000. | 30 June 2000 |
18. Schedule 7, item 191 | Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002. | 24 October 2002 |
20. Schedule 7, item 193 | Immediately after the A New Tax System (Pay As You Go) Act 1999 received the Royal Assent. | 22 December 1999 |
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 |
(zzv) Subsection 2(1) (items 2, 3 and 10) of the Tax Laws Amendment (2006 Measures No. 3) 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 |
2. Schedules 1 and 2 | The day on which this Act receives the Royal Assent. | 30 June 2006 |
3. Schedule 3 | Immediately after the provision(s) covered by table item 2. | 30 June 2006 |
10. Schedule 11, item 3 | The later of: (a) immediately after the start of the day on which this Act receives the Royal Assent; and (b) immediately after the commencement of item 42 of Schedule 1 to the Australian Citizenship (Transitionals and Consequentials) Act 2006. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | [see Note 4] (paragraph (b) applies) |
(zzw) Subsection 2(1) (item 11) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
11. Schedule 5, Part 2 | Immediately before the commencement of Schedule 3 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. | 1 January 2008 |
(zzx) Subsection 2(1) (items 2 and 3) 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 |
3. Schedule 2 | The later of: (a) at the same time as the provision(s) covered by table item 1; and (b) immediately after the commencement of the Tax Laws Amendment (2006 Measures No. 7) Act 2007. | 12 April 2007 (paragraph (b) applies) |
(zzy) Subsection 2(1) (item 7) of the Tax Laws Amendment (2007 Measures No. 2) 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 |
7. Schedule 8, Part 5 | Immediately after the commencement of the Venture Capital Act 2002. | 19 December 2002 |
(zzz) 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 |
(zzza) Subsection 2(1) (items 2 and 3) of the Tax Laws Amendment (2008 Measures No. 2) Act 2008 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedules 1 to 4 | The day on which this Act receives the Royal Assent. | 24 June 2008 |
3. Schedule 5 | Immediately after the commencement of the provisions covered by table item 2. | 24 June 2008 |
(zzzb) Subsection 2(1) (item 4) of the Tax Laws Amendment (2008 Measures No. 4) Act 2008 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
4. Schedule 3, item 87 | The later of: (a) immediately after the start of the day on which this Act receives the Royal Assent; and (b) immediately after the commencement of the First Home Saver Accounts (Consequential Amendments) Act 2008. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 3 October 2008 (paragraph (a) applies) |
(zzzc) Subsection 2(1) (item 5) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
5. Schedule 2, item 40 | Immediately before the commencement of item 52 of Schedule 4 to the Tax Laws Amendment (2008 Measures No. 6) Act 2009. | 26 March 2009 |
(zzzd) Subsection 2(1) (item 3) of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 1, Part 4 | Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003. | 17 December 2003 |
(zzze) Subsection 2(1) (item 3) of the Social Security Amendment (Liquid Assets Waiting Period) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 1, Part 3 | Immediately after the time specified in the Household Stimulus Package Act (No. 2) 2009 for the commencement of Schedule 5 to that Act. | 18 February 2009 |
(zzzf) Subsection 2(1) (item 3) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 2, item 1 | Immediately after the commencement of item 3 of Schedule 4 to the Tax Laws Amendment (Small Business) Act 2007. | 21 June 2007 |
(zzzg) Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
41. Schedule 18 | Immediately after the commencement of Part 2‑4 of the Fair Work Act 2009. | 1 July 2009 |
(zzzh) Subsection 2(1) (item 9) of the Veterans’ Affairs and Other Legislation Amendment (Pension Reform) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
9. Schedule 4, items 54 to 111 | Immediately after the commencement of Schedule 4 to the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009. | 20 September 2009 |
(zzzi) Subsection 2(1) (item 8) of the Tax Laws Amendment (2009 Measures No. 4) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
8. Schedule 5, items 237 and 238 | The later of: (a) immediately after the start of the day on which this Act receives the Royal Assent; and (b) the time item 1 of Schedule 1 to the Nation Building Program (National Land Transport) Amendment Act 2009 commences. However, the provision(s) covered by this table item do not commence at all if the event mentioned in paragraph (b) does not occur. | 18 September 2009 (paragraph (a) applies) |
(zzzj) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
2. Schedule 1, Part 1 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
4. Schedule 2 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
(zzzk) Subsection 2(1) (items 21, 23, 25–27, 31 and 38) of the Statute Law Revision Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
21. Schedule 2, item 20 | Immediately after the time specified in the Social Security and Veterans’ Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008 for the commencement of item 70 of Schedule 3 to that Act. | 26 May 2008 |
23. Schedule 2, item 23 | Immediately after the time specified in the Tax Laws Amendment (2006 Measures No. 1) Act 2006 for the commencement of item 1 of Schedule 2 to that Act. | 6 April 2006 |
25. Schedule 2, item 29 | Immediately after the time specified in the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 for the commencement of item 592 of Schedule 2 to that Act. | 14 September 2006 |
26. Schedule 2, item 30 | Immediately after the time specified in the Tax Laws Amendment (Small Business) Act 2007 for the commencement of item 52 of Schedule 3 to that Act. | 21 June 2007 |
27. Schedule 2, item 31 | Immediately after the time specified in the Tax Laws Amendment (Small Business) Act 2007 for the commencement of item 55 of Schedule 3 to that Act. | 21 June 2007 |
31. Schedule 5, items 1 to 51 | The day this Act receives the Royal Assent. | 1 March 2010 |
38. Schedule 5, Parts 2 and 3 | Immediately after the provision(s) covered by table item 31. | 1 March 2010 |
(zzzl) Subsection 2(1) (items 5, 6, 8 and 13) of the Tax Laws Amendment (2009 Measures No. 6) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
5. Schedule 3, Part 1, Division 1 | Immediately after the commencement of item 57 of Schedule 1 to the Tax Laws Amendment (2004 Measures No. 2) Act 2004. | 30 June 2000 |
6. Schedule 3, Part 1, Division 2 | Immediately after the commencement of item 214 of Schedule 7 to the Tax Laws Amendment (2006 Measures No. 2) Act 2006. | 22 June 2006 |
8. Schedule 3, Part 2, Division 2 | Immediately after the start of the day on which the Superannuation Legislation Amendment (Simplification) Act 2007 received the Royal Assent. | 15 March 2007 |
13. Schedule 5, Part 2 | Immediately before the commencement of item 5 of Schedule 5 to the Tax Laws Amendment (2008 Measures No. 6) Act 2009. | 1 July 2011 |
(zzzm) Subsection 2(1) (items 9, 10, 11B, 12, 13, 21 and 22) of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
9. Schedule 5, Part 6, Division 1 | The day this Act receives the Royal Assent. | 3 June 2010 |
10. Schedule 5, Part 6, Division 2 | Immediately after the commencement of the provision(s) covered by table item 9. | 3 June 2010 |
11B. Schedule 5, item 111 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
12. Schedule 5, Part 19, Division 1 | The day this Act receives the Royal Assent. | 3 June 2010 |
13. Schedule 5, Part 19, Division 2 | Immediately after the commencement of the provision(s) covered by table item 12. | 3 June 2010 |
21. Schedule 6, item 112 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 132 of Schedule 5 to that Act. | 18 September 2009 |
22. Schedule 6, item 113 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 133 of Schedule 5 to that Act. | 18 September 2009 |
(zzzn) Subsection 2(1) (item 5) of the Tax Laws Amendment (2010 Measures No. 2) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
5. Schedule 2, item 27 | The later of: (a) the day this Act receives the Royal Assent; and (b) 1 July 2010. However, if item 153 of Schedule 6 to the Tax Laws Amendment (2010 Measures No. 1) Act 2010 commences at or before that time, the provision(s) do not commence at all. | Does not commence |
(zzzo) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Transfer of Provisions) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 2 | Immediately after the commencement of the provision(s) covered by table item 4. | 1 July 2010 |
4. Schedules 3 to 5 | 1 July 2010. | 1 July 2010 |
(zzzp) Subsection 2(1) (items 3 and 5–8) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
3. Schedule 3, items 1 to 94 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
5. Schedule 3, items 96 to 130 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
6. Schedule 3, item 131 | Immediately after the commencement of Part 2 of Schedule 3 to the Tax Laws Amendment (Transfer of Provisions) Act 2010. | 1 July 2010 |
7. Schedule 3, item 132 | Immediately after the commencement of section 2 of the Tax Laws Amendment (2010 Measures No. 1) Act 2010. | 3 June 2010 |
8. Schedule 3, items 133 and 134 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
(zzzq) Subsection 2(1) (items 16 and 18–21) of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
16. Schedule 5, Part 6, Division 3 | Immediately after the commencement of item 15 of Schedule 3 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. | 1 January 2008 |
18. Schedule 5, item 368 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 105 of Schedule 5 to that Act. | 3 June 2010 |
19. Schedule 5, item 369 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 173 of Schedule 5 to that Act. | 3 June 2010 |
20. Schedule 5, item 370 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 201 of Schedule 5 to that Act. | 3 June 2010 |
21. Schedule 5, item 371 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 11 of Schedule 6 to that Act. | 3 June 2010 |