Commonwealth Coat of Arms of Australia

Income Tax Assessment Act 1997

No. 38, 1997

Compilation No. 197

Compilation date:   30 August 2019

Includes amendments up to: Act No. 59, 2019

Registered:    12 September 2019

This compilation is in 12 volumes

Volume 1: sections 11 to 3655

Volume 2: sections 401 to 6730

Volume 3: sections 701 to 12135

Volume 4: sections 1221 to 19785

Volume 5: sections 2001 to 25315

Volume 6: sections 2751 to 31385

Volume 7: sections 3151 to 42070

Volume 8: sections 6151 to 72140

Volume 9: sections 7231 to 880205

Volume 10: sections 9001 to 9951

Volume 11: Endnotes 1 to 3

Volume 12: Endnotes 4 and 5

Each volume has its own contents

 

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 30 August 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Selfrepealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /subsubparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

SubCh = SubChapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Income Tax Assessment Act 1997

38, 1997

17 Apr 1997

1 July 1997 (s 12)

 

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997

56, 1997

30 Apr 1997

Sch 2 (items 7–10): 1 July 1997 (s 2(4))

Sch 2 (item 10)

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

s 4 and Sch 3 (items 15–18): 30 June 1997 (s 2(1))

 

as amended by

 

 

 

 

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Sch 6 (items 23, 24): 4 June 1998 (s 2(14))

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

75, 2010

28 June 2010

Sch 6 (item 50): 29 June 2010 (s 2(1) item 9)

Tax Law Improvement Act 1997

121, 1997

8 July 1997

s 4: 8 July 1997 (s 2(1))
Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 4 and Sch 5 (item 24)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 83, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Franchise Fees Windfall Tax (Consequential Amendments) Act 1997

134, 1997

19 Sept 1997

s 4(2) and Sch 1 (items 3–6): 19 Sept 1997 (s 2)

s 4(2)

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

s 4 and Sch 2 (items 2–7): 14 Oct 1997 (s 2(1))
Sch 6 (items 10–13): 1 July 1997 (s 2(3))
Sch 14 (items 43–60): 1 July 1997 (s 2(7))
Sch 15 (items 7–13): 1 July 1997 (s 2(9))

Sch 6 (item 13) and Sch 15 (item 13)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 64): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Sch 6 (items 1–16, 23(1)) and Sch 9 (items 1–23, 30(1)): 21 Nov 1997 (s 2(1), (3))

Sch 6 (item 23(1)) and Sch 9 (item 30(1))

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 77): 29 June 2010 (s 2(1) item 9)

Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997

179, 1997

25 Nov 1997

Sch 2 (items 12–26) and Sch 3 (item 4): 25 Nov 1997 (s 2)

Sch 3 (item 4)

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Sch 2: 7 Dec 1997 (s 2(1))

Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997

196, 1997

8 Dec 1997

Sch 1 (items 19, 20): 9 Dec 1997 (s 2(5))

Social Security Legislation Amendment (Parenting and Other Measures) Act 1997

197, 1997

11 Dec 1997

Sch 1 (items 338–343): 20 Mar 1998 (s 2(2))
Sch 1 (items 369–381): 1 July 1998 (s 2(2))

Sch 1 (item 343)

Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997

202, 1997

16 Dec 1997

Sch 1 (items 44, 45): 1 Jan 1998 (s 2(3))

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

s 4, Sch 3–5, Sch 10 (items 1–19) and Sch 11: 16 Apr 1998 (s 2(1))

s 4, Sch 3 (items 20–22), Sch 4 (item 2), Sch 5 (item 44), Sch 10 (item 19) and Sch 11 (item 123)

as amended by

 

 

 

 

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

as amended by

 

 

 

 

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, Sch 3 (items 4–7), Sch 4 (items 1–3, 5): 4 June 1998 (s 2(1))

s 4, Sch 3 (item 7) and Sch 4 (item 5)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 110): 29 June 2010

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998

45, 1998

17 June 1998

Sch 12 (items 25–46): 1 July 1998 (s 2(1))

Tax Law Improvement Act (No. 1) 1998

46, 1998

22 June 1998

s 4, Sch 1, Sch 2 (items 4–48), Sch 3 (items 3–12), Sch 4 (items 2–11), Sch 5 (items 3–5), Sch 6 (items 2–7), Sch 7 (items 2–11), Sch 9 (items 2–6, 8) and Sch 10: 22 June 1998 (s 2(1)–(4))

s 4 and Sch 9 (item 8)

as amended by

 

 

 

 

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
Remainder: Royal Assent

s 4, Sch 1 (item 5), Sch 3 (item 16), Sch 5 (item 4) and Sch 9 (items 14–16)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 65): 29 June 2010

Taxation Laws Amendment (Company Law Review) Act 1998

63, 1998

29 June 1998

Sch 6: 1 July 1998 (s 2(3)(a))

Sch 6 (item 18)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 60, 61): 1 July 1998 (s 2(1) item 59)

Social Security and Veterans’ Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998

67, 1998

30 June 1998

30 June 1998

as amended by

 

 

 

 

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

Sch 1 (items 1–13, 19): 14 July 1998 (s 2(1))

Sch 1 (item 19)

as amended by

 

 

 

 

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

Sch 7 (items 40–45): 1 Apr 1998 (s 2(9))

Sch 7 (item 45)

Primary Industries and Energy Legislation Amendment Act (No. 1) 1998

102, 1998

30 July 1998

30 July 1998

Sch. 2 (item 11)

Taxation Laws Amendment (Film Licensed Investment Company) Act 1998

108, 1998

7 Dec 1998

7 Dec 1998 (see s. 2)

Taxation Laws Amendment (Private Health Insurance) Act 1998

128, 1998

21 Dec 1998

21 Dec 1998

Sch. 2 (item 16)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 62): 21 Dec 1998 (s 2(1) item 60)

Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998

132, 1998

24 Dec 1998

Sch 5 (items 2–9): 1 July 1999 (s 2(1))

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 1 (items 277–280, 404): 1 July 1999 (s 2(3))

Sch 1 (item 404)

Assistance for Carers Legislation Amendment Act 1999

13, 1999

9 Apr 1999

Sch 1 (items 122–125, 128): 1 July 1997 (s 2(3))
Sch 1 (items 129–133): 1 July 1998 (s 2(4))
Sch 1 (items 134–137) and Sch 2 (items 50–55, 63, 64(1), (3)): 1 July 1999 (s 2(2)(a), (b))

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, Sch 3 (items 11, 12(3)), Sch 4 and Sch 7 (items 9–14): 9 Apr 1999 (s 2(1))

s 4, Sch 3 (item 12(3)), Sch 4 (item 2) and Sch 7 (item 14)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 35): 29 June 2010

Taxation Laws Amendment (Software Depreciation) Act 1999

39, 1999

31 May 1999

31 May 1999

s 4 and Sch 1 (items 21–24)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 103): 29 June 2010

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

44, 1999

17 June 1999

Sch 7 (item 105): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283)

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

5 July 1999 (s 2(1), (2))

Sch 1 (item 36), Sch 2 (item 16), Sch 5 (item 10) and Sch 7 (item 3)

A New Tax System (Income Tax Laws Amendment) Act 1999

60, 1999

8 July 1999

9 July 1999 (see s. 2)

Sch. 2 (item 7)

A New Tax System (Personal Income Tax Cuts) Act 1999

69, 1999

8 July 1999

9 July 1999 (see s. 2)

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

Sch 10 (items 24–54, 68(1), 69): 1 July 2000 (s 2(2))

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
Remainder: Royal Assent

s 4 and Sch 1 (item 39(1)) and Sch 3 (item 33)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 53): 16 July 1999 (s 2(1) item 53)

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

75, 2010

28 June 2010

Schedule 6 (item 51): 29 June 2010

Taxation Laws Amendment Act (No. 4) 1999

94, 1999

16 July 1999

16 July 1999 (s 2(1)–(3))

s 4, Sch 1 (item 30), Sch 2 (items 3, 4, 6), Sch 3 (items 6, 32, 42), Sch 5 (items 35–37) and Sch 6 (item 73)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 78): 29 June 2010

Taxation Laws Amendment (Demutualisation of Noninsurance Mutual Entities) Act 1999

103, 1999

16 July 1999

16 July 1999

Taxation Laws Amendment Act (No. 7) 1999

117, 1999

22 Sept 1999

Sch 2 (item 2): 22 Sept 1999 (s 2(1))

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Sch 1 (items 532–534): 5 Dec 1999 (s 2(1), (2))

Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999

152, 1999

11 Nov 1999

Sch 4 (items 17–19): 11 Nov 1999 (s 2(4))

Sch 4 (item 19)

Corporate Law Economic Reform Program Act 1999

156, 1999

24 Nov 1999

Sch 5 (items 17–21): 13 Mar 2000 (s 2(2)(b) and gaz 2000, No S114)

New Business Tax System (Capital Allowances) Act 1999

164, 1999

10 Dec 1999

Sch 1, Sch 2 (items 1–16, 19–23), Sch 3 (items 1–10, 14) and Sch 4–6: 10 Dec 1999 (s 2(1))
Sch 2 (items 17, 18): never commenced (s 2(2))

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

s 4, Sch 1 (items 1–53, 61, 62), Sch 2, Sch 3 (items 1–4, 18) and Sch 4: 10 Dec 1999 (s 2(1), (2))

s 4, Sch 1 (items 61, 62), Sch 2 (item 7) and Sch 3 (item 18)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Sch 3 (item 16): 21 Dec 2000 (s 2(1))

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

75, 2010

28 June 2010

Schedule 6 (item 11): 29 June 2010

New Business Tax System (Integrity and Other Measures) Act 1999

169, 1999

10 Dec 1999

Sch 5 (items 1–12): 22 Feb 1999 (s 2(2))
Sch 1 (items 1–13, 18), Sch 2 (items 1–3, 5), Sch 3 (items 1–4, 7), Sch 4 (items 1–15, 19), Sch 6, Sch 7 (item 11), Sch 8, Sch 9 (items 1–14, 23–33) and Sch 10: 10 Dec 1999 (s 2(1))

Sch 1 (item 18), Sch 2 (item 5), Sch 3 (item 7), Sch 4 (item 19), Sch 6 (item 16), Sch 7 (item 12(1)), Sch 8 (item 10) and Sch 9 (items 14, 31, 33)

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

176, 1999

22 Dec 1999

Sch 3: 1 July 2000 (s 2(9))

as amended by

 

 

 

 

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

Sch 5: 22 Dec 1999 (s 2(1))
Sch 8 (items 1–6): 1 July 2000 (s 2(10))

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
Remainder: Royal Assent

s 4 and Sch 2 (items 92, 93)
s. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19])

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 10 (item 19): 22 Dec 1999 (s 2(11))

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

75, 2010

28 June 2010

Schedule 6 (item 1): 29 June 2010

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e))
Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14))

Sch 7 (item 18), Sch 8 (item 16) and Sch 16 (item 37)

as amended by

 

 

 

 

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

91, 2000

30 June 2000

Sch 3 (items 17, 18): 22 Dec 1999 (s 3(4))

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

Sch 3 (item 38), Sch 4 (items 13–16) and Sch 5: 22 Dec 1999 (s 2(1))

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1))
Sch 4: 17 Dec 1999 (s 2(8))
Sch 6 (items 14–16): never commenced (s 2(10))
Sch 6 (item 19): 16 July 1999 (s 2(11))
Sch 8 (item 19): 1 July 1998 (s 2(13))

s 4, Sch 2 (item 4(2)), Sch 4 (item 6), Sch 5 (item 6), Sch 6 (item 34) and Sch 10 (items 17(3)–(6), 38(3)–(7))

as amended by

 

 

 

 

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

Sch 2 (items 3, 4): 7 Dec 1998 (s 2(3))
Sch 3–5: 22 June 2000 (s 2(1))

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

as amended by

 

 

 

 

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: 30 June 2000 (s 2(1))
Sch 1 (items 3, 4(2)), Sch 2 (items 1–7) and Sch 6 (items 1–11, 15): 1 July 2000 (s 2(2))

s 4, Sch 1 (item 4(2)), Sch 2 (item 7) and Sch 6 (item 15)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 17): 29 June 2010

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

86, 2000

30 June 2000

Sch 1 (items 1–26): 30 June 2000 (s 2(1))

Sch 1 (item 26)

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

89, 2000

30 June 2000

s 4, Sch 1 (items 1–17, 19–25, 30–32, 34–65, 65A, 68), Sch 2 (items 63–66, 69, 71–79, 79A, 79B, 80–83, 83A, 84), Sch 4, Sch 5 (items 1–31, 34), Sch 6 and Sch 9 (items 5, 9, 26, 43, 55–57, 62, 63, 66, 67): 30 June 2000 (s 2(1))
Sch 1 (item 18): 1 pm (A.C.T.) 11 Nov 1999 (s 2(2))
Sch 1 (items 26–29, 33): 31 May 2000 (s 2(3))
Sch 2 (items 67, 68, 70): 1 July 2001 (s 2(5))
Sch 9 (items 1–4, 6–8, 10–25, 27–42, 44–54, 58–61, 64, 65, 68–73): 1 July 2000 (s 2(11))

s 4, Sch 1 (item 68), Sch 4 (item 6), Sch 5 (items 31, 34) and Sch 6 (item 2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 47–49): 31 May 2000 (s 2(1) item 50)

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

75, 2010

28 June 2010

Schedule 6 (item 18): 29 June 2010

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

Sch 2 (items 49–53), Sch 4A and Sch 5: 1 July 2000 (s 3(1), (6))

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 7 (items 28–30): 1 July 2000 (s 2(1))

Taxation Laws Amendment Act (No. 4) 2000

114, 2000

5 Sept 2000

Schedule 4 (items 43, 44): 1 July 1998
Remainder: Royal Assent

s 4 and Sch. 4 (item 82)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (items 41, 42): 5 Sept 2000 (s 2(1) items 36, 37)

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

75, 2010

28 June 2010

Schedule 6 (item 79): 29 June 2010

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

Sch 2 (items 7–19) and Sch 3 (items 7(3), 8): 18 Dec 2000 (s 2(2) and gaz 2000, No S634)

Sch 3 (items 7(3), 8)

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 6 (items 47, 48, 49(3)) and Sch 7 (item 15): 21 Dec 2000 (s 2(1))

Sch 6 (item 49(3))

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

s 4, Sch 1, Sch 3 (items 1–15, 17), Sch 4 (items 6–45, 47–49, 51–59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1))
Sch 4 (items 46, 50): 1 July 1998 (s 2(3))
Sch 5: 31 May 2000 (s 2(4))

s 4, Sch 3 (item 17), Sch 4 (item 65(1), (3)) and Sch 6 (item 6)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 43): 21 Dec 2000 (s 2(1) item 38)

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

Sch 2 (items 62, 94, 95): 19 Apr 2001 (s 2(1))

Sch 2 (items 94, 95)

Family and Community Services Legislation Amendment (Oneoff Payment to the Aged) Act 2001

43, 2001

25 May 2001

25 May 2001

Taxation Laws Amendment (Changes for Senior Australians) Act 2001

44, 2001

25 May 2001

25 May 2001

Sch. 3 (item 2)

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4–14 and Sch 3 (items 264–275): 15 July 2001 (s 2(1), (3))

s 4–14

GovernorGeneral 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 108–110)

as amended by

 

 

 

 

New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

77, 2001

30 June 2001

Sch 3: 30 June 2001 (s 2(2))

Sch 3 (item 6)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 51, 52): 30 June 2001 (s 2(1) item 52)

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

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

Sch. 1 (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
Schedule 3: 9 May 2001
Remainder: Royal Assent

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

New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

77, 2001

30 June 2001

Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

Sch 2 (item 488)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 44, 45): 30 June 2001 (s 2(1) item 48)

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

Sch 3 (items 97–99): 30 June 2001 (s 2(1) item 9)

New Business Tax System (Simplified Tax System) Act 2001

78, 2001

30 June 2001

Sch 1 and 2: 30 June 2001 (s 2(1))

Sch 1 (item 2) and Sch 2 (item 24)

Taxation Laws Amendment (Superannuation Contributions) Act 2001

89, 2001

18 July 2001

18 July 2001

Sch. 1 (item 11(1))

Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001

114, 2001

18 Sept 2001

Sch 1 (items 16–19, 21–24): 28 Dec 2002 (s 2)

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

146, 2001

1 Oct 2001

Sch 4 (items 92–101): 15 Dec 2001 (s 2(1))

New Business Tax System (Thin Capitalisation) Act 2001

162, 2001

1 Oct 2001

Sch 1 (items 1, 14–16) and Sch 2: 1 July 2001 (s 2(1))
Sch 1 (items 17, 19): 15 July 2001 (s 2(2)(b))
Sch 1 (item 18): 1 July 2002 (s 2(3)(b))

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

Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1))

Sch 4 (item 10), Sch 7 (item 15) and Sch 8 (item 4)

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Schedule 2: 1 July 2000
Remainder: Royal Assent

s 4, Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 87): 29 June 2010

Taxation Laws Amendment Act (No. 6) 2001

169, 2001

1 Oct 2001

s 4, Sch 4, Sch 5 (items 1–9) and Sch 6 (items 1–4, 4A–4C, 5, 5A, 6–16, 16L–16N, 17, 19): 1 Oct 2001 (s 2(1), (4), (4B), (4C), (5))

s 4, Sch 4 (item 15), Sch 5 (item 9) and Sch 6 (item 19(1)–(2A))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 58, 59): 1 Oct 2001 (s 2(1) item 58)

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

75, 2010

28 June 2010

Schedule 6 (item 92): 29 June 2010

Taxation Laws Amendment (Research and Development) Act 2001

170, 2001

1 Oct 2001

Sch 2 (items 28–44, 51): 12 pm (A.C.T.) 29 Jan 2001 (s 2(2))
Sch 2 (items 69–84, 92): 30 June 2001 (s 2(3))
Sch 3 (items 11–13, 19(1)): 1 Oct 2001 (s 2(1))

Sch 2 (items 51, 92) and Sch 3 (item 19(1))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)

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 Amendment (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
Schedule 1 (items 185, 186): 1 July 2003

s 4, Sch. 1 (item 202(2)) and Sch. 3 (item 4)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 108): 29 June 2010

Taxation Laws Amendment Act (No. 4) 2002

53, 2002

29 June 2002

Schedules 3 and 4: 1 July 2002
Remainder: Royal Assent

s 4, Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 80): 29 June 2010

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 2: 1 July 2002 (s 2(1) item 3)
Sch 4 (items 3, 4): 1 July 2000 (s 2(1) item 5)
Sch 4 (items 5–8), Sch 7, Sch 9 (items 9, 11, 12, 15–20, 22–40, 45), Sch 11 (items 2–5), Sch 12 (items 16–18, 20, 25, 26): 3 July 2002 (s 2(1) items 6, 7, 9, 11, 13, 15, 16, 18, 28, 30, 33)
Sch 9 (items 10, 13, 14, 21) and Sch 12 (items 23, 24): 1 July 1997 (s 2(1) items 10, 12, 14, 32)
Sch 12 (item 19): 30 June 1998 (s 2(1) item 29)
Sch 12 (items 21, 22): 22 June 1998 (s 2(1) item 31)
Sch 12 (items 27, 28): 16 Apr 1998 (s 2(1) item 34)
Sch 12 (item 29): 19 Sept 1997 (s 2(1) item 35)

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 (see s. 2)

s 4 and Sch 3 (items 2, 19, 23, 37–39)

as amended by

 

 

 

 

New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

90, 2002

24 Oct 2002

Sch 11: 24 Oct 2002 (s 2(1) item 2)

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

16, 2003

11 Apr 2003

Sch 19 (items 6, 7): 24 Oct 2002 (s 2(1) items 11, 12)

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

41, 2005

1 Apr 2005

Sch 10 (item 265): 24 Oct 2002 (s 2(1) item 18)

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

75, 2010

28 June 2010

Schedule 6 (item 12): 29 June 2010

New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

90, 2002

24 Oct 2002

s 4, Sch 1–6, 12, Sch 14 (items 1–15, 17–19), Sch 15 (items 1, 3–15, 19–89) and Sch 16 (items 1, 21–55): 24 Oct 2002 (s 2(1) items 1, 2, 4, 5)
Sch 13: 29 June 2002 (s 2(1) item 3)

s 4, Sch 14 (item 19), Sch 15 (items 13–15) and Sch 16 (items 54, 55)

as amended by

 

 

 

 

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

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (item 141, 142): 29 June 2002 (s 2(1) item 8)
Sch 5 (item 143): 24 Oct 2002 (s 2(1) item 9)

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

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 66): 29 June 2010

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

117, 2002

2 Dec 2002

s 4: 2 Dec 2002 (s 2(1) item 1)
Sch 1, 2, Sch 3 (items 1–7), Sch 4, Sch 5 (items 1–12), Sch 6–8, Sch 11 (items 8–11), Sch 12 (items 1–23), Sch 13 (items 1–14) and Sch 14 (items 8–13): 24 Oct 2002 (s 2(1) items 2, 3, 5, 6, 9)
Sch 17: 29 June 2002 (s 2(1) item 11)

s 4, Sch 2 (item 11), Sch 8 (item 6), Sch 12 (items 12, 22) and Sch 17 (item 6)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 14): 29 June 2010

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10)
Sch 1 (items 6, 7): (see Sch 10 (item 242) of Act No. 41, 2005)
Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 4, Sch 1 (item 8), Sch 2 (item 7) and Sch 3 (item 100)

as amended by

 

 

 

 

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

41, 2005

1 Apr 2005

Sch 10 (item 242): 1 Apr 2005 (s 2(1) item 5)

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

75, 2010

28 June 2010

Schedule 6 (item 88): 29 June 2010

Taxation Laws Amendment (Venture Capital) Act 2002

136, 2002

19 Dec 2002

Sch 1 (items 1, 5): 31 May 2000 (s 2(1) items 2, 4)
Sch 1 (items 2–4, 6–27), Sch 2 (items 18–28), Sch 3 (items 2–18) and Sch 4 (items 1, 2): 19 Dec 2002 (s 2(1) items 3, 5, 6)

Sch 1 (item 27), Sch 2 (item 28) and Sch 3 (item 18)

Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002

139, 2002

19 Dec 2002

19 Dec 2002

s 4 and Sch. 1 (item 16A)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 104): 29 June 2010

Taxation Laws Amendment Act (No. 1) 2003

12, 2003

2 Apr 2003

Schedule 1: 29 Aug 2001
Remainder: Royal Assent

Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11, 13)

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

16, 2003

11 Apr 2003

s 4: 11 Apr 2003 (s 2(1) item 1)
Sch 1 (items 1–6, 9–26), Sch 2, 3, Sch 4 (items 1–7), Sch 5 (items 2–5), Sch 6 (items 1–9), Sch 7 (items 1, 2, 4–29), Sch 8, Sch 9 (items 1, 2, 13–21), Sch 10 (item 2), Sch 11 (items 1–3), Sch 12, 13, Sch 14 (items 1–7), Sch 16 (items 1–3), Sch 19 (items 1–3), Sch 21, 22, Sch 23 (items 10–13) and Sch 24 (items 20–23): 24 Oct 2002 (s 2(1) items 1A, 2–11, 13, 14)
Sch 7 (item 3): (see Sch 10 (item 224) of Act No. 41, 2005)
Sch 25 (items 1–10), Sch 26 (items 1–4, 8), Sch 27 (items 1–19, 21), Sch 28 (items 1–12, 19), Sch 29 (items 12, 13) and Sch 30 (items 1, 2): 29 June 2002 (s 2(1) items 15–19, 21, 23)

s 4, Sch 9 (item 21), Sch 13 (item 5), Sch 24 (item 23), Sch 26 (item 8), Sch 27 (item 21), Sch 28 (item 19) and Sch 30 (item 2)

as amended by

 

 

 

 

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

41, 2005

1 Apr 2005

Sch 10 (item 224): 1 Apr 2005 (s 2(1) item 5)
Sch 10 (item 266): 24 Oct 2002 (s 2(1) item 19)

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

56, 2010

3 June 2010

Sch 5 (items 137, 139, 140): 3 June 2010 (s 2(1) item 11D)

Sch 5 (items 139, 140)

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

75, 2010

28 June 2010

Schedule 6 (item 13): 29 June 2010

Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003

35, 2003

24 Apr 2003

Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003
Schedule 3: 22 May 2003
Remainder: Royal Assent

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

s 4 and Sch. 2 (item 5)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 53): 29 June 2010

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

s 4, Sch 2 (items 1–5, 17), Sch 3 (items 49–70, 71–128, 129–131, 140, 141), Sch 4, Sch 6 (items 1, 3) and Sch 7 (items 6–9): 30 June 2003 (s 2(1) items 1, 3, 6–8, 8B–12, 12B, 14, 15, 17, 18)
Sch 3 (items 70A, 128A): 2 Apr 2003 (s 2(1) items 8A, 12A)

s 4, Sch 2 (item 17), Sch 3 (items 140(1)–(6), (8), 141), Sch 4 (item 5), Sch 6 (item 3) and Sch 7 (item 9)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 81): 29 June 2010

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

s 4, Sch 10 (items 1–11) and Sch 12: 30 June 2003 (s 2(1) items 1, 6, 7, 12)
Sch 3, 4 and Sch 5 (items 1–3): 24 Oct 2002 (s 2(1) item 3)
Sch 9 (items 16, 17): 1 Sept 2003 (s 2(1) item 5)
Sch 10 (items 17–23): 17 Dec 2003 (s 2(1) item 9)

s 4 and Sch 10 (item 23)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 93): 29 June 2010

Australian Heritage Council (Consequential and Transitional Provisions) Act 2003

86, 2003

23 Sept 2003

Sch 1 (items 4–6): 1 Jan 2004 (s 2(1) item 2)

Sch 1 (item 5)

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, 28, 30): Royal Assent
s. 5: 11 Oct 2002
Sch 6 (items 17–19): 1 July 1997 (s 2(1) items 17, 18)
Sch 6 (items 20, 21): 21 Dec 2000 (s 2(1) items 19, 20)
Sch 6 (item 26): 10 Dec 1999 (s 2(1) item 22)
Sch 6 (item 29): 30 June 2000 (s 2(1) item 25)

s 4, 5, Sch. 1 (item 22), Sch. 2 (item 12) and Sch. 3 (item 6)
s. 2(1) (am. by 67, 2003, Sch. 10 [item 13])

as amended by

 

 

 

 

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

Sch 6: 1 July 2003 (s 2(1) item 3)
Sch 7 (items 6–8): 30 June 2003 (s 2(1) item 5)
Sch 7 (item 15): 17 Dec 2003 (s 2(1) item 7)
Remainder: 21 Oct 2003 (s 2(1) items 1, 2, 4, 6, 8)

s 4, Sch 1 (item 9(1)), Sch 2 (item 40), Sch 3 (item 2), Sch 5 (item 3) and Sch 7 (items 9, 18)
s. 2(1) (am. by 23, 2005, Sch. 11 [item 1])

as amended by

 

 

 

 

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

23, 2005

21 Mar 2005

Sch 11: 21 Oct 2003 (s 2(1) item 8)

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

75, 2010

28 June 2010

Schedule 6 (item 95): 29 June 2010

Superannuation (Government Cocontribution 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

s 4, Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (items 77, 78)

as amended by

 

 

 

 

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Sch 1 (items 113, 114): 17 Dec 2003 (s 2(1) item 3)

Sch 1 (item 114)

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

75, 2010

28 June 2010

Schedule 6 (item 19): 29 June 2010

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, Sch 1 (items 1–15, 18–40), Sch 2 (items 1, 2, 4–29, 33–49, 52, 53), Sch 3, Sch 7 (items 1–23) and Sch 8 (items 4–17, 17A, 17B, 18–21, 24(2), (3)): 17 Dec 2003 (s 2(1) items 1–5, 10, 11, 13)

s 4, Sch 1 (item 1), Sch 2 (items 1, 49), Sch 3 (items 15, 18), Sch 7 (items 15, 23) and Sch 8 (items 24(2), (3))

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 89): 29 June 2010

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

150, 2003

19 Dec 2003

Sch 2 (items 136–143): 1 Jan 2004 (s 2(1) item 16)

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

s 4, Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 54): 29 June 2010

Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004

33, 2004

20 Apr 2004

20 Apr 2004

Sch. 1 (item 9)

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

52, 2004

27 Apr 2004

Schedule 4 (items 10–13, 14(2), (3), 15): 1 July 2004 (see s. 2)

Sch. 4 (items 14(2), (3), 15)

Family Assistance Legislation Amendment (More Help for Families—Increased Payments) Act 2004

59, 2004

26 May 2004

Schedule 2 (items 36–42): 1 July 2004

Sch. 2 (items 38, 42)

Family Assistance Legislation Amendment (More Help for Families—Oneoff Payments) Act 2004

60, 2004

26 May 2004

26 May 2004

Bankruptcy Legislation Amendment Act 2004

80, 2004

23 June 2004

Sch 1 (items 197, 212, 213, 215): 1 Dec 2004 (s 2(1) item 2)

Sch 1 (items 212, 213, 215)

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

83, 2004

25 June 2004

s 4, Sch 1 (items 116–124), Sch 2 (items 1, 2, 5–8, 10–18, 20–33, 36–50, 52–64, 67–74), Sch 3 (items 4–7), Sch 5 (items 1, 2), Sch 6, Sch 8 (items 9–11), Sch 10 (items 43, 44) and Sch 12: 25 June 2004 (s 2(1) items 1, 12–14, 16, 17, 20, 27, 29, 30)
Sch 1 (items 2–79): 30 June 2000 (s 2(1) item 2)
Sch 1 (items 85–94): 30 June 2001 (s 2(1) items 3–5)
Sch 1 (items 95–99): 24 Oct 2002 (s 2(1) item 6)
Sch 1 (item 100): 19 Dec 2002 (s 2(1) item 7)
Sch 1 (items 101–104) and Sch 10 (items 23–29, 30–42): 30 June 2003 (s 2(1) items 8, 9, 24–26)
Sch 1 (items 105, 106): 17 Dec 2003 (s 2(1) item 10)
Sch 10 (items 3–22): 29 June 2002 (s 2(1) item 23)

s 4, Sch 1 (items 126(2)–(5), (8)–(10)), Sch 2 (items 1, 6, 37, 53, 64), Sch 3 (items 6, 7), Sch 5 (item 2), Sch 6 (item 4), Sch 8 (item 11), Sch 10 (items 43(2)–(4), 44) and Sch 12 (items 9, 16)
s. 2(1) (am. by 41, 2005, Sch. 10 [item 269])

as amended by

 

 

 

 

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

41, 2005

1 Apr 2005

Sch 10 (item 269): 25 June 2004 (s 2(1) item 22)

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

75, 2010

28 June 2010

Schedule 6 (item 112): 29 June 2010

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

92, 2004

29 June 2004

29 June 2004

Sch. 1 (item 3)

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

93, 2004

29 June 2004

s. 4(1) and Schedule 1 (item 3): Royal Assent

s. 4(1)

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

95, 2004

29 June 2004

s. 4, Schedules 2, 3, 5 and 11: Royal Assent
Schedule 7 (items 1–10, 13): 1 July 2004
Schedule 10 (items 28–39, 44, 45): 1 July 2005

s 4, Sch. 2 (item 11), Sch. 3 (items 7–9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)

as amended by

 

 

 

 

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

58, 2006

22 June 2006

Sch 7 (item 210): 1 July 2005 (s 2(1) item 22)

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

75, 2010

28 June 2010

Schedule 6 (item 111): 29 June 2010

New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

96, 2004

29 June 2004

29 June 2004

Sch. 1 (item 1) and Sch. 2 (item 140(2), (3)

as amended by

 

 

 

 

New International Tax Arrangements (Foreignowned Branches and Other Measures) Act 2005

64, 2005

26 June 2005

Sch 5: 29 June 2004 (s 2(1) item 5)

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 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8)
Sch 3: 1 July 2003 (s 2(1) item 4)
Sch 11 (item 35): 30 June 2000 (s 2(1) item 13)
Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14)
Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 4, Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 36): 29 June 2010

Tax Laws Amendment (2004 Measures No. 3) Act 2004

105, 2004

30 June 2004

Schedule 2: 1 Apr 2004
Remainder: Royal Assent

s 4 and Sch. 1 (item 19)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 113): 29 June 2010

Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004

129, 2004

31 Aug 2004

Schedules 1 and 3: 1 Oct 2004
Remainder: Royal Assent

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, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent
Schedule 12 (item 1): 1 July 2000

s 4, Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch. 3 (item 111(1)–(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8), Sch. 10 (item 23) and Sch. 12 (item 11(1))

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 114): 29 June 2010

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

41, 2005

1 Apr 2005

s. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, 12–15, 17–28), Schedule 7, Schedule 10 (items 36–221, 271–273) and Schedule 11 (items 4, 5): Royal Assent
Sch 10 (item 247): 28 Dec 2002 (s 2(1) item 9)
Sch 10 (items 248, 259, 260): 24 Oct 2002 (s 2(1) items 10, 14, 15)
Sch 10 (items 249, 250–257, 263, 264): 29 June 2002 (s 2(1) items 11, 12, 17)
Sch 10 (item 258): 30 June 2000 (s 2(1) item 13)
Sch 10 (items 261, 262): 1 July 2000 (s 2(1) item 16)

s 4, Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22), Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 11 (item 5)

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 115): 29 June 2010

Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005

45, 2005

1 Apr 2005

Schedule 1 (items 66, 67) and Schedule 4: 1 July 2005 (see s. 2(1))

Sch. 4

Social Security Legislation Amendment (Oneoff Payments for Carers) Act 2005

55, 2005

25 May 2005

25 May 2005

Sch. 2 (item 1)

as amended by

 

 

 

 

Social Security and Veterans’ Entitlements Legislation Amendment (Oneoff Payments and Other Budget Measures) Act 2008

19, 2008

26 May 2008

Schedule 3 (item 70): Royal Assent

as amended by

 

 

 

 

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 2 (item 20): 26 May 2008 (s 2(1) item 21)

Statute Update (Autumn 2018) Act 2018

41, 2018

22 May 2018

Sch 5 (item 1): 19 June 2018 (s 2(1) item 4)

Film Licensed Investment Company (Consequential Provisions) Act 2005

58, 2005

26 June 2005

Schedule 1: 27 June 2005 (see s. 2(1))
Remainder: Royal Assent

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 (Foreignowned Branches and Other Measures) Act 2005

64, 2005

26 June 2005

Schedule 2: 27 June 2005
Schedule 5: 29 June 2004
Remainder: Royal Assent

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
Schedule 3: 20 Mar 2000 (see s. 2(1))
Remainder: Royal Assent

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)

as amended by

 

 

 

 

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 169(2), 170–176), Sch. 2 (items 26–28), Sch. 3 (item 5), Sch. 4 (item 12), Sch. 5 (item 20), Sch. 6 (item 10(1)) and Sch. 7 (item 20)

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

160, 2005

19 Dec 2005

Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent

Sch. 1 (item 14(1)) and Sch. 2 (item 12)

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

161, 2005

19 Dec 2005

Schedule 1 (item 26) and Schedule 2 (items 6–14, 32): Royal Assent

Sch. 2 (item 32)

Tax Laws Amendment (2005 Measures No. 5) Act 2005

162, 2005

19 Dec 2005

Schedule 2 (items 1–13), Schedule 3 (items 1–3, 16–19, 33) and Schedule 6 (items 28–32): Royal Assent
Schedule 6 (items 1–5, 7–13): 1 July 2005
Sch 6 (items 6, 16–25): 1 July 2001 (s 2(1) items 4, 6)

Sch. 2 (item 13), Sch. 3 (item 33) and Sch. 6 (items 13, 25)

Tax Laws Amendment (2005 Measures No. 6) Act 2006

13, 2006

29 Mar 2006

29 Mar 2006

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

Offshore Petroleum (Repeals and Consequential Amendments) Act 2006

17, 2006

29 Mar 2006

Sch 2 (items 41, 42): 1 July 2008 (s 2(1) item 2)

Sch 2 (item 42)

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

32, 2006

6 Apr 2006

6 Apr 2006

Sch. 1 (item 40(1)–(7), (9)), Sch. 2 (item 51) and Sch. 3 (item 17)

as amended by

 

 

 

 

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 2 (item 23): 6 Apr 2006 (s 2(1) item 23)

Social Security and Veterans’ Entitlements Legislation Amendment (Oneoff 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
Remainder: Royal Assent

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
Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15)
Sch 7 (item 189): 5 July 1999 (s 2(1) item 16)
Sch 7 (item 190): 30 June 2000 (s 2(1) item 17)
Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18)
Sch 7 (item 192): 30 June 2004 (s 2(1) item 19)
Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)

s. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch. 4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92)

as amended by

 

 

 

 

Tax Laws Amendment (2009 Measures No. 6) Act 2010

19, 2010

24 Mar 2010

Sch 3 (item 3): 22 June 2006 (s 2(1) item 6)
Sch 3 (item 12): 24 Mar 2010 (s 2(1) item 9)

Sch. 3 (item 12)

Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006

65, 2006

22 June 2006

Schedule 4 (items 1–10, 12): Royal Assent

Sch. 4 (item 12)

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Schedule 5 (items 5–38, 156–159): 1 July 2006 (see s. 2(1))

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

80, 2006

30 June 2006

Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent
Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3)

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)
s. 2(1) (item 10) (rep. by 12, 2012, Sch. 6 [item 8])

as amended by

 

 

 

 

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

12, 2012

21 Mar 2012

Sch 6 (items 8, 9): 30 June 2006 (s 2(1) item 8)

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
Remainder: Royal Assent

Sch. 6 (items 1, 4–11)

as amended by

 

 

 

 

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

55, 2007

12 Apr 2007

Schedule 4 (item 5): Royal Assent

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

78, 2007

21 June 2007

Schedule 5 (item 9): Royal Assent

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

42, 2009

23 June 2009

Sch 5 (items 13, 14): 1 Jan 2008 (s 2(1) item 11)

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 2 (item 29): 14 Sept 2006 (s 2(1) item 25)

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

41, 2011

27 June 2011

Sch 5 (items 55, 56): 1 Jan 2008 (s 2(1) item 16)

Sch 5 (item 56)

Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006

136, 2006

30 Nov 2006

Schedules 1 and 2: 1 Dec 2006 (see s. 2(1))
Remainder: Royal Assent

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
Remainder: Royal Assent

s. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4 (item 112)

as amended by

 

 

 

 

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 2 (item 24): 1 Mar 2010 (s 2(1) item 24)

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

4, 2007

19 Feb 2007

Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent

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, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9)
Sch 2: 12 Apr 2007 (s 2(1) item 3)

s 4, Sch 1 (item 406(1)–(3)), Sch 2 (item 12) and Sch 3 (item 66)

as amended by

 

 

 

 

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

143, 2007

24 Sept 2007

Sch 5 (item 28): 24 Sept 2007 (s 2(1) item 5)

Tax Laws Amendment (2009 Measures No. 6) Act 2010

19, 2010

24 Mar 2010

Sch 3 (item 9): 15 Mar 2007 (s 2(1) item 8)
Sch 3 (item 12): 24 Mar 2010 (s 2(1) item 9)

Sch 3 (item 12)

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 589): 5 Mar 2016 (s 2(1) item 2)

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

32, 2007

30 Mar 2007

Schedule 2 (item 52): 1 Apr 2007 (see s. 2(1))
Schedule 3 (items 7A, 8, 9, 9A–9C): 1 July 2007

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 (Oneoff 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
Schedule 8 (items 350–353): 19 Dec 2002 (s 2(1) item 7)
Remainder: Royal Assent

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
Schedule 8 (items 2, 12–25, 26(1)–(3)): 1 July 2007

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

 

 

 

 

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 2 (items 30, 31): 21 June 2007 (s 2(1) items 26, 27)

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 TopUp for Australian Apprentices) Act 2007

114, 2007

28 June 2007

Schedule 1: 1 July 2007
Remainder: Royal Assent

Sch. 1 (item 3)

Financial Sector Legislation Amendment (Restructures) Act 2007

117, 2007

28 June 2007

28 June 2007

Sch. 2 (item 4) and Sch. 3 (item 24)

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

143, 2007

24 Sept 2007

Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent
Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6)

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
Schedule 1 (item 296): Royal Assent

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))
Remainder: Royal Assent

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

164, 2007

25 Sept 2007

s. 4, Schedule 1 (items 1–24, 36–67, 71), Schedules 2–6, Schedule 7 (items 1–3, 5–12, 14), Schedule 8 (items 6–13), Schedule 9 and Schedule 10 (items 1, 7–25, 91, 92): Royal Assent
Schedule 10 (items 57–88): 1 July 2010
Sch 12 (items 72–87): 27 Sept 2007 (s 2(1) item 9)

s. 4, Sch. 1 (item 71), Sch. 2 (item 2), Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5 (item 3), Sch. 6 (item 68), Sch 7 (item 14), Sch. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92)

as amended by

 

 

 

 

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

88, 2009

18 Sept 2009

Schedule 5 (item 343): Royal Assent

Families, Community Services and Indigenous Affairs Legislation Amendment (Child Disability Assistance) Act 2007

182, 2007

28 Sept 2007

Schedule 1: 1 Oct 2007
Remainder: Royal Assent

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

Sch 1 (item 271): 28 Mar 2008 (s 2(1) item 2)

Screen Australia and the National Film and Sound Archive (Consequential and Transitional Provisions) Act 2008

13, 2008

20 Mar 2008

Sch 1 (items 3, 4): 1 July 2008 (s 2(1) item 2)

Social Security and Veterans’ Entitlements Legislation Amendment (Oneoff 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, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008
Schedule 8 (items 12–21): 1 July 2012

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 (items 9, 15) and Sch. 2 (item 2)

as amended by

 

 

 

 

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

14, 2009

26 Mar 2009

Schedule 4 (item 51): Royal Assent

Social Security and Other Legislation Amendment (Employment Entry Payment) Act 2008

64, 2008

30 June 2008

1 July 2008

Sch. 1 (item 11(1))

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

91, 2008

20 Sept 2008

Schedule 1: Royal Assent

Sch. 1 (item 9)

First Home Saver Accounts (Further Provisions) Amendment Act 2008

92, 2008

30 Sept 2008

Schedule 1 (items 10–22, 26): 1 Oct 2008

Sch. 1 (item 26)

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

97, 2008

3 Oct 2008

Sch 1 (items 3–12) and Sch 3 (items 44–173, 189): 3 Oct 2008 (s 2(1) items 2, 3–5)

Sch 1 (item 12) and Sch 3 (items 147, 155)

Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008

115, 2008

21 Nov 2008

Sch 2 (items 34–41): 1 Mar 2009 (s 2(1) item 5)

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)

SameSex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008

144, 2008

9 Dec 2008

Schedule 14 (items 59–96): 10 Dec 2008

Sch. 14 (item 96)

Tax Laws Amendment (2008 Measures No. 5) Act 2008

145, 2008

9 Dec 2008

Schedule 2: Royal Assent

Sch. 2 (item 9)

Temporary Residents’ Superannuation Legislation Amendment Act 2008

151, 2008

11 Dec 2008

Sch 1 (items 27–37): 18 Dec 2008 (s 2(1) item 2)

Nationbuilding 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
Schedule 5 (items 2, 3, 14): 29 Jan 2009
Schedule 5 (items 5, 6): 1 July 2011

Sch. 1 (item 6), Sch. 4 (items 17, 25) and Sch. 5 (item 14)

as amended by

 

 

 

 

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

42, 2009

23 June 2009

Sch 2 (item 40): 26 Mar 2009 (s 2(1) item 5)

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Sch 1 (items 1–30, 52–97, 102–105): 26 Mar 2009 (s 2(1) item 2)
Sch 1 (items 106–112, 114): 17 Dec 2003 (s 2(1) item 3)

Sch. 1 (items 102, 103, 104(1)–(4), (6), (8)–(13), (16)–(19), 105(2), 114)
Sch. 1 (item 104(5)) (am. by 147, 2011, Sch. 4 [item 1])
Sch. 1 (item 104(7)) (am. by 136, 2010, Sch. 3 [item 133])
Sch. 1 (item 104(7A)) (ad. by 136, 2010, Sch. 3 [item 134])
Sch. 1 (item 104(14)) (am. by 85, 2013, Sch. 8 [items 49–51])
Sch. 1 (item 104(15)) (am. by 85, 2013, Sch. 8 [items 52–54])
Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2])
Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5])
Sch. 1 (item 105(1)) (am. by 147, 2011, Sch. 4 [item 3])

as amended by

 

 

 

 

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

136, 2010

7 Dec 2010

Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8)

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

147, 2011

29 Nov 2011

Schedule 4: 30 Nov 2011

Sch. 4 (item 4)

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

99, 2012

29 June 2012

Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6)

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

Sch 8 (items 49–54): 26 Mar 2009 (s 2(1) item 11)

Social Security Amendment (Liquid Assets Waiting Period) Act 2009

25, 2009

26 Mar 2009

Sch 1 (items 8–10): 18 Feb 2009 (s 2(1) item 3)

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

27, 2009

26 Mar 2009

Schedule 2 (items 43–52) and Schedule 3 (items 6–10, 44–47, 102(1)): 27 Mar 2009

Sch. 3 (item 102(1))

Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009

31, 2009

22 May 2009

22 May 2009

Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009

35, 2009

27 May 2009

Schedule 1 (items 13–15): Royal Assent

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

42, 2009

23 June 2009

Schedule 1 (items 17–26), Schedule 2 (items 2–16, 19–39, 41–48), Schedule 4 (items 2–12), Schedule 5 (items 1–12, 15) and Schedule 8 (items 1, 2, 5): Royal Assent
Sch 2 (item 1): 21 June 2007 (s 2(1) item 3)
Schedule 3: 1 July 2009
Schedule 8 (items 3, 4): 1 July 2011

Sch. 1 (item 22), Sch. 2 (items 41–48), Sch. 3 (item 2), Sch. 5 (item 15) and Sch. 8 (item 5)

as amended by

 

 

 

 

Tax Laws Amendment (2011 Measures No. 1) Act 2011

31, 2011

25 May 2011

Schedule 2 (item 3): Royal Assent

Tax Laws Amendment (2012 Measures No. 6) Act 2013

84, 2013

28 June 2013

Schedule 8 (item 38): Royal Assent

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

47, 2009

24 June 2009

Schedule 2 (item 1) and Schedule 4: Royal Assent

Sch. 4 (item 7)

Family Assistance Legislation Amendment (Child Care) Act 2009

50, 2009

24 June 2009

Schedule 1 (items 15, 40, 41): Royal Assent

Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009

52, 2009

24 June 2009

Schedule 1 (items 1–3): 1 July 2009

Sch. 1 (item 3)

Fair Work (State Referral and Consequential and Other Amendments) Act 2009

54, 2009

25 June 2009

Sch 18 (items 6–9): 1 July 2009 (s 2(1) item 41)

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, 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)): 20 Sept 2009

Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1))

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

88, 2009

18 Sept 2009

s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009
Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009
Schedule 2 (item 23): 1 Jan 2010

s. 4, Sch. 2 (items 25–27, 30, 31), Sch. 3 (item 23), Sch. 4 (item 5) and Sch. 5 (items 282, 336, 338, 344)

as amended by

 

 

 

 

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

56, 2010

3 June 2010

Sch 6 (items 112, 113): 18 Sept 2009 (s 2(1) items 21, 22)

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

114, 2009

16 Nov 2009

Sch 1 (items 8–12) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)

Sch 2

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

118, 2009

4 Dec 2009

Sch 3 and Sch 6 (item 5): 4 Dec 2009 (s 2(1) items 7, 11)
Sch 4: 1 July 2010 (s 2(1) item 8)
Sch 6 (item 6): never commenced (s 2(1) item 12)
Sch 6 (item 7): 30 June 2016 (s 2(1) item 12)

Sch 3 (item 3) and Sch 4 (item 3)

as amended by

 

 

 

 

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

169, 2012

3 Dec 2012

Sch 2 (item 24): 3 Dec 2012 (s 2(1) item 3)

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

126, 2009

9 Dec 2009

Schedule 1 (items 1–17, 20): 9 June 2010 (see s. 2(1))

Sch. 1 (items 9, 20)

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

133, 2009

14 Dec 2009

Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009
Schedule 2 (items 1–13, 15) and Schedule 3 (items 28–40, 44, 45): Royal Assent

Sch. 1 (items 86, 87), Sch. 2 (item 15) and Sch. 3 (items 44, 45)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (item 146): 14 Dec 2009 (s.2(1) item 11)

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Sch 1 (item 33) and Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) items 4, 38)

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

Sch 1 (items 1–13, 16–20), Sch 3 (items 11, 12), Sch 4 (items 3–6) and Sch 5 (item 6): 24 Mar 2010 (s 2(1) items 2, 9, 11, 14)
Sch 2 (items 1–11): 25 Mar 2010 (s 2(1) item 3)
Sch 2 (items 12–18, 21–26): 1 July 2022 (s 2(1) item 4)
Sch 2 (items 19, 20): repealed before commencing (s 2(1) item 4)
Sch 3 (items 1, 2): 30 June 2000 (s 2(1) item 5)
Sch 3 (items 4–8): 15 Mar 2007 (s 2(1) item 7)
Sch 4 (items 1, 2): 4 June 2009 (s 2(1) item 10)
Sch 5 (items 2, 3): 25 Feb 2009 (s 2(1) item 12)
Sch 5 (items 4, 5): 1 July 2011 (s 2(1) item 13)

Sch 1 (items 3, 11–13), Sch 2 (item 11), Sch 2 (items 22–26), Sch 3 (items 11, 12), Sch 4 (item 6) and Sch 5 (item 6)

as amended by

 

 

 

 

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)

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

158, 2012

28 Nov 2012

Schedule 1 (items 3, 4): Royal Assent

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

23, 2018

29 Mar 2018

Sch 2 (items 4–6): 1 Apr 2018 (s 2(1) item 10)

Sch 2 (item 6)

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

20, 2010

24 Mar 2010

Schedule 1 (items 14, 19): Royal Assent

Sch. 1 (item 19)

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

56, 2010

3 June 2010

s. 4, Schedule 3 (items 2–7, 10(1)–(4)), Schedule 4, Schedule 5 (items 1–3, 3A, 3B, 4–53, 55–72, 78–110, 112–129, 131–136, 141–146, 146A, 147, 148, 148A, 149, 150, 150A–150F, 151–188, 193–220) and Schedule 6 (items 1–11, 19–26, 56, 57, 115, 127–155): 3 June 2010
Schedule 2 (items 2, 4): 4 June 2010
Sch 5 (item 111): 26 Mar 2009 (s 2(1) item 11B)

s. 4, Sch. 2 (item 4), Sch. 3 (item 10(1)–(4)), Sch. 4 (item 9), Sch. 5 (items 7, 8, 17, 35, 37, 38, 55, 57, 78, 87, 89, 113, 117, 119, 126, 131, 134, 136, 152, 154, 193, 197, 202, 220) and Sch. 6 (items 6, 8, 20, 23, 26, 130, 132, 134, 146, 149)

as amended by

 

 

 

 

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

136, 2010

7 Dec 2010

Sch 3 (item 132): 3 June 2010 (s 2(1) item 7)

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

41, 2011

27 June 2011

Sch 5 (items 368–371): 3 June 2010 (s 2(1) items 18–21)

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

74, 2010

28 June 2010

Schedule 2 (items 7–12): 1 July 2010

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

75, 2010

28 June 2010

Sch 1 (items 34, 35) and Sch 6 (items 7–10): 29 June 2010 (s 2(1) items 2, 9)
Sch 2 (item 26): 1 July 2010 (s 2(1) item 4)
Sch 2 (item 27): never commenced (s 2(1) item 5)
Sch 3, Sch 4 and Sch 5 (items 1, 7–9): 28 June 2010 (s 2(1) items 6, 7)
Sch 5 (items 10, 11): 1 Jan 2018 (s 2(1) item 8)

Sch. 1 (item 35), Sch. 3 (item 4) and Sch. 4 (item 5)

as amended by

 

 

 

 

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

169, 2012

3 Dec 2012

Schedule 2 (item 41): 3 Dec 2012 (see s. 2(1))

Tax Laws Amendment (Transfer of Provisions) Act 2010

79, 2010

29 June 2010

Sch 1 (items 3–5, 27–32), Sch 2 (items 2–8, 17–45), Sch 3 (items 2–59), Sch 4 (items 2–6, 38–46, 51) and Sch 5 (items 2, 6–13): 1 July 2010 (s 2(1) items 2–4)

Sch 4 (item 51) and Sch 5 (item 13)

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

90, 2010

29 June 2010

Sch 2, Sch 4 (items 5–8) and Sch 5 (items 1–3, 6–8): 29 June 2010 (s 2(1) item 3)

Sch 2 (item 9), Sch 4 (item 8) and Sch 5 (items 6–8)

as amended by

 

 

 

 

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

12, 2012

21 Mar 2012

Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31)

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)

Sch 8 (item 1)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 43–46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Social Security and Other Legislation Amendment (Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010

93, 2010

29 June 2010

Schedule 2 (items 54–57): 1 July 2010

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

Sch 1 (items 15–20, 21(2)) and Sch 4 (items 1–17, 19–24, 26–29, 31, 32): 17 Nov 2010 (s 2(1) items 2, 6)
Sch 2 (items 2, 3): 1 Dec 2010 (s 2(1) item 3)
Sch 2 (item 6): 1 Jan 2017 (s 2(1) item 4)

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
Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5)
Sch 3 (item 131): 1 July 2010 (s 2(1) item 6)
Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13)

s. 4, Sch. 2 (items 9–12), Sch. 3 (items 135, 149), Sch. 4 (item 5) and Sch. 7 (item 4)

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Schedule 2 (items 34–51) and Schedule 3 (items 7–15): 17 Dec 2010

Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011

16, 2011

12 Apr 2011

Sch 1 (items 1, 2): 12 Apr 2011 (s 2(1) item 2)
Sch 2 (items 1, 2): 1 July 2016 (s 2(1) item 3)

Tax Laws Amendment (2011 Measures No. 1) Act 2011

31, 2011

25 May 2011

Schedule 1 (items 1, 2) and Schedule 2 (items 1, 2): 25 May 2011 (s 2(1) items 2, 4)
Schedule 1 (item 4) and Schedule 2 (items 4, 5): 1 July 2014 (s 2(1) items 3, 5)
Schedule 3 (items 32–36): 26 May 2011 (s 2(1) item 6)

Sch. 3 (item 36)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

Schedule 2 (item 4): Royal Assent

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
Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent
Schedule 5 (items 9, 18–20): 28 June 2011
Schedule 5 (items 51–54): 1 July 2011

Sch. 5 (items 29, 50, 56, 90, 105, 153, 167)

as amended by

 

 

 

 

Tax Laws Amendment (2013 Measures No. 2) Act 2013

124, 2013

29 June 2013

Schedule 10 (item 12): Royal Assent

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

43, 2011

27 June 2011

s. 4, Schedule 2 (items 4–6) and Schedule 3 (items 1–9): Royal Assent

s. 4, Sch. 2 (item 6) and Sch. 3 (items 4, 7, 8)

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): 27 June 2011 (s 2(1) item 11)
Schedule 4 (items 10, 11): 1 July 2014 (s 2(1) item 12)

Sch. 4 (item 3)

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

61, 2011

29 June 2011

s. 4, Schedule 1, Schedule 2 (items 1–8), Schedule 3, Schedule 4 and Schedule 7: Royal Assent

s. 4, Sch. 1 (item 12), Sch. 3 (item 10), Sch. 4 (items 6, 7) and Sch. 7 (item 2)

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

62, 2011

29 June 2011

Sch 1 (items 1–3, 6–12, 14), Sch 2 (items 8–27, 45–51), Sch 3 (items 1–3, 9–19) and Sch 4 (items 33, 34): 29 June 2011 (s 2(1) items 2, 3, 5, 6)
Sch 3 (items 4–8): 30 June 2011 (s 2(1) item 4)

Sch 1 (item 14), Sch 2 (item 51), Sch 3 (items 3, 7, 8, 11) and Sch 4 (item 34)

as amended by

 

 

 

 

Tax Laws Amendment (2012 Measures No. 6) Act 2013

84, 2013

28 June 2013

Sch 4: 28 June 2013 (s 2(1) item 2)

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 8 (items 4, 5): 5 May 2016 (s 2(1) item 4)

Tax Laws Amendment (Research and Development) Act 2011

93, 2011

8 Sept 2011

Schedule 1, Schedule 3 (items 1–4, 15–42, 54–107) and Schedule 4 (items 1–9): Royal Assent

Sch. 4 (items 1–6)

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

Sch 1 and Sch 3 (items 3–8): 3 Nov 2011 (s 2(1) items 2, 6)
Sch 3 (items 1, 2): 22 Feb 2011 (s 2(1) item 5)
Sch 3 (items 9, 10): 1 July 2013 (s 2(1) item 7)
Sch 3 (items 11, 12): 1 July 2014 (s 2(1) item 8)
Sch 3 (items 13, 14): 1 July 2015 (s 2(1) item 9)

Sch. 1 (item 3)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Sch 2 (items 4–71): 2 Apr 2012 (s 2(1) item 5)
Sch 2 (items 74–77): never commenced (s 2(1) item 6 (rep by 83, 2014, Sch 3 item 1))

as amended by

 

 

 

 

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

83, 2014

17 July 2014

Sch 3 (items 1, 2): 18 July 2014 (s 2(1) item 7)

Tax Laws Amendment (2011 Measures No. 8) Act 2011

136, 2011

29 Nov 2011

s. 4 and Schedule 1: Royal Assent

s. 4 and Sch. 1 (item 3)

Clean Energy (Household Assistance Amendments) Act 2011

141, 2011

29 Nov 2011

Schedule 10 (items 2–17): 14 May 2012

as amended by

 

 

 

 

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

12, 2012

21 Mar 2012

Sch 6 (items 144, 145): 14 May 2012 (s 2(1) items 21, 22)

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

147, 2011

29 Nov 2011

s. 4, Schedule 1, Schedule 5 (items 1–9, 16–20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent
Schedule 8 (items 2–9, 37, 38, 41): 1 Jan 2012

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): 1 July 2012

Sch. 3 (item 24)

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

12, 2012

21 Mar 2012

s 4, Sch 2 (items 1–23), Sch 5 and Sch 6 (items 3–6, 11–20, 25, 26, 35–67, 74–83, 94–96, 117–142, 157–178, 183, 200–203, 214–217, 235–240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5, 6, 10, 14, 18, 19, 27, 31)
Sch 6 (item 7): 1 July 2007 (s 2(1) item 7)
Sch 6 (item 10): 1 July 2010 (s 2(1) item 9)
Sch 6 (items 106–116): 22 Mar 2012 (s 2(1) items 16, 17)
Sch 6 (item 143): 22 Jan 2013 (s 2(1) item 20)
Sch 6 (items 146–148): never commenced (s 2(1) item 23)
Sch 6 (items 179, 181): 3 Oct 2008 (s 2(1) items 28, 30)
Sch 6 (item 180): 3 June 2010 (s 2(1) item 29)

s 4, Sch 2 (items 11, 14), Sch 5 (item 5) and Sch 6 (items 96, 109, 116, 158, 161, 163, 216, 248)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

88, 2013

28 June 2013

Schedule 7 (item 228): Royal Assent
Sch 7 (items 230–233): 21 Mar 2012 (s 2(1) item 25)

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (items 148, 149): 21 Mar 2012 (s 2(1) items 13, 14)

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

14, 2012

29 Mar 2012

Sch 2 (items 11–16): never commenced (s 2(1) item 4)
Sch 3 (items 7–85, 91): 1 July 2012 (s 2(1) items 5, 7)

as amended by

 

 

 

 

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 269, 270): never commenced (s 2(1) item 5)

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (item 41): 1 July 2012 (s 2(1) item 14)

Petroleum Resource Rent Tax Assessment Amendment Act 2012

18, 2012

29 Mar 2012

Sch 5 (items 2–5) and Sch 6 (item 8): 1 July 2012 (s 2(1) items 11, 14)

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

23, 2012

29 Mar 2012

Sch 1 (items 1–6, 10), Sch 2 (items 1–64, 67–75) and Sch 3: 29 Mar 2012 (s 2(1) items 2–5)
Sch 5: 1 July 2013 (s 2(1) item 7)

Sch 1 (item 10), Sch 2 (items 66, 75), Sch 3 (item 7) and Sch 5 (item 4)

Fairer Private Health Insurance Incentives Act 2012

26, 2012

4 Apr 2012

Schedule 1 (items 3–9, 48): 1 July 2012

Sch. 1 (item 48)

Excise Amendment (Reducing Business Compliance Burden) Act 2012

36, 2012

15 Apr 2012

Schedule 1 (items 26, 27): Royal Assent

Customs Amendment (Reducing Business Compliance Burden) Act 2012

37, 2012

15 Apr 2012

Sch 1 (items 11, 12): 15 Apr 2012 (s 2(1) item 3)
Sch 1 (items 13, 14): 15 Apr 2012 (s 2(1) item 4)

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 18–28, 186, 187, 239): 1 July 2012 (s 2(1) item 2)
Sch 1 (items 254, 264): 1 Jan 2017 (s 2(1) item 3)
Sch 4 (items 17, 18): 15 Apr 2012 (s 2(1) item 8)

Sch 1 (items 239, 264)

Family Assistance and Other Legislation Amendment Act 2012

49, 2012

26 May 2012

Schedule 1 (items 46, 47, 52) and Schedule 4 (items 10, 11): 1 July 2012

Sch. 1 (item 52)

Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012

50, 2012

26 May 2012

Schedule 3: 27 May 2012

Sch. 3 (item 12)

Tax Laws Amendment (Shipping Reform) Act 2012

57, 2012

21 June 2012

Schedules 1–3: Royal Assent

Sch. 2 (item 9)

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

58, 2012

21 June 2012

Schedule 1 (items 2–6): 21 June 2012 (see s. 2(1))
Schedule 4: Royal Assent
Schedule 5: 1 July 2012

Sch. 4 (item 15) and Sch. 5 (item 2)

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

71, 2012

27 June 2012

Sch 1, Sch 2 and Sch 3 (items 1, 2): 27 June 2012 (s 2(1) items 2, 3)
Sch 5 (items 1–3): 1 July 2012 (s 2(1) item 6)

Sch 1 (item 4) and Sch 2 (item 6)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

Schedule 2 (item 5): Royal Assent

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

75, 2012

27 June 2012

Schedule 3 and Schedule 4 (items 1–10, 20): Royal Assent

Sch. 4 (item 20)

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

99, 2012

29 June 2012

s 4 and Sch 3: 29 June 2012 (s 2(1) items 1, 7–10)
Sch 1 (items 10, 11, 23): 30 June 2012 (s 2(1) item 3)
Sch 2 (items 1–4, 6): 26 Mar 2009 (s 2(1) item 6)

s 4, Sch 1 (item 23), Sch 2 (item 6) and Sch 3 (items 49–54)

as amended by

 

 

 

 

Tax Laws Amendment (2012 Measures No. 4) Act 2012

142, 2012

28 Sept 2012

Schedule 3: Royal Assent

Social Security Amendment (Supporting Australian Victims of Terrorism Overseas) Act 2012

106, 2012

22 July 2012

Schedule 1 (items 17, 18): 22 Jan 2013 (s 2(1) item 2)

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

109, 2012

22 July 2012

Sch 1 (item 107): 1 Oct 2012 (s 2(1) item 2)

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

115, 2012

8 Sept 2012

Sch 1 (items 5–11): 8 Sept 2012(s 2)

as amended by

 

 

 

 

Tax Laws Amendment (Investment Manager Regime) Act 2012

126, 2012

13 Sept 2012

Sch 1 (item 16): never commenced (s 2(1) item 6)

Tax Laws Amendment (Investment Manager Regime) Act 2012

126, 2012

13 Sept 2012

Sch 1 (items 1, 2, 4–15, 17): 13 Sept 2012 (s 2(1) items 2, 3, 5, 7)
Sch 1 (item 3): never commenced (s 2(1) item 4)

Sch. 1 (item 17)

Statute Law Revision Act 2012

136, 2012

22 Sept 2012

Sch 7 (items 7–9): 22 Sept 2012 (s 2(1) item 37)

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

158, 2012

28 Nov 2012

Sch 1 (items 1, 2, 19): 28 Nov 2012 (s 2(1) items 2, 4)
Sch 1 (items 5–18): 1 Oct 2011 (s 2(1) item 3)

Sch 1 (item 19)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

23, 2018

29 Mar 2018

Sch 2 (items 3, 6): 1 Apr 2018 (s 2(1) item 10)

Sch 2 (item 6)

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

169, 2012

3 Dec 2012

Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12)
Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14)
Sch 5: 4 Dec 2012 (s 2(1) item 15)

Sch. 2 (items 14, 23)

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012

181, 2012

10 Dec 2012

Sch 1 (items 1–8, 12): 1 July 2013 (s 2(1) item 2)

Sch 1 (item 12)

Tax Laws Amendment (2012 Measures No. 5) Act 2012

184, 2012

10 Dec 2012

Sch 1, 2 and 5: 10 Dec 2012 (s 2)

Sch. 1 (item 2) and Sch. 2 (item 4)

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

185, 2012

10 Dec 2012

Sch 1 (items 1, 2): 10 Dec 2012 (s 2)

Social Security and Other Legislation Amendment (Income Support Bonus) Act 2013

5, 2013

5 Mar 2013

Sch 1 (items 14–20): 5 Mar 2013 (s 2)

National Disability Insurance Scheme Legislation Amendment Act 2013

44, 2013

28 May 2013

Sch 3: 28 May 2013 (s 2(1) item 14)

Sch. 3 (item 9)

Family Assistance and Other Legislation Amendment Act 2013

70, 2013

27 June 2013

Sch 2A (items 45–47, 67(9)): 1 Mar 2014 (s 2(1) item 9A)

Sch. 2A (item 67(9))

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013

82, 2013

28 June 2013

Sch 1 (item 1) and Sch 3 (items 1, 6–11, 39): 28 June 2013 (s 2)

Sch. 3 (item 39)

Tax Laws Amendment (2012 Measures No. 6) Act 2013

84, 2013

28 June 2013

s 4, Sch 1 (items 2–9, 19–23), Sch 2, Sch 3, Sch 6 and Sch 8 (items 27–32): 28 June 2013 (s 2(1) items 1, 2, 4)

s 4, Sch 1 (item 9), Sch 3 (item 34), Sch 6 (item 4) and Sch 8 (item 31)

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

s 4, Sch 1, Sch 2 (items 1–3), Sch 4 (items 1–11) and Sch 7 (items 1, 7–10): 28 June 2013 (s 2(1) items 1–3, 7, 10)
Sch 2 (item 6): 1 July 2016 (s 2(1) item 4)
Sch 2 (items 7–9): 1 July 2017 (s 2(1) item 5)
Sch 4 (items 12, 13): 1 July 2022 (s 2(1) item 8)
Sch 4 (items 14, 15): 1 July 2023 (s 2(1) item 9)
Sch 8 (items 1–48, 55–64): 26 Mar 2009 (s 2(1) item 11)

s 4, Sch 1 (item 12), Sch 7 (item 10) and Sch 8 (item 9)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

Sch 7 (item 52): 28 June 2013 (s 2(1) item 21)

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 5 (items 2, 3): 26 June 2015 (s 2(1) item 8)

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

88, 2013

28 June 2013

s 4, Sch 1 (items 1–18), Sch 3 and Sch 7 (items 200–210, 236–242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26)
Sch 1 (items 33, 34): 1 July 2013 (s 2(1) item 3)
Sch 5 (items 1–5, 7–9) and Sch 6 (items 3–41, 50–65): 29 June 2013 (s 2(1) items 8, 9, 14)
Sch 7 (items 1–4): 1 July 2012 (s 2(1) item 15)

s 4, Sch 3 (items 18, 19), Sch 5 (item 8) and Sch 7 (item 208)

Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013

89, 2013

28 June 2013

Sch 1 (items 1–13): 28 June 2013 (s 2(1) items 2–5)
Sch 1 (items 14–25): 2 July 2019 (s 2(1) items 6–8)

Sch 1 (items 2, 13, 25)

as amended by

 

 

 

 

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013

118, 2013

29 June 2013

Sch 1 (item 100): 2 July 2019 (s 2(1) item 9)
Sch 1 (item 110): 29 June 2013 (s 2(1) item 11)

Sch 1 (item 110)

Charities (Consequential Amendments and Transitional Provisions) Act 2013

96, 2013

28 June 2013

Sch 1 (items 23–37): 1 Jan 2014 (s 2(1) item 2)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (item 3): 1 Jan 2014 (s 2(1) item 10)

Veterans’ Affairs Legislation Amendment (Military Compensation Review and Other Measures) Act 2013

99, 2013

28 June 2013

Sch 5 (item 48): 1 July 2013 (s 2(1) item 2)

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013

101, 2013

29 June 2013

Sch 2 (items 2, 20–43, 50): 29 June 2013 (s 2(1) item 3)
Sch 2 (items 55–57): 8 Sept 2012 (s 2(1) item 4)

Sch. 2 (item 50)

Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013

105, 2013

29 June 2013

Sch 2 (items 22–26, 28(3)): 1 July 2013 (s 2)

Sch. 2 (item 28(3))

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013

118, 2013

29 June 2013

Sch 1 (items 1, 4–11, 16–26, 38–79, 88–96, 110): 29 June 2013 (s 2(1) items 2–5, 11)
Sch 1 (item 97): 1 July 2013 (s 2(1) item 6)

Sch. 1 (item 110)

Tax Laws Amendment (2013 Measures No. 1) Act 2013

119, 2013

29 June 2013

Sch 1: 30 June 2013 (s 2(1) item 2)
Remainder: 29 June 2013(s 2(1) items 1, 3, 4)

s. 4, Sch. 1 (items 5, 6, 9, 10, 20) and Sch. 3 (item 3)

Tax Laws Amendment (2013 Measures No. 3) Act 2013

120, 2013

29 June 2013

Sch 1 (items 44–46): 1 July 2014 (s 2(1) item 4)
Sch 3: 29 June 2013 (s 2(1) item 8)

Tax Laws Amendment (2013 Measures No. 2) Act 2013

124, 2013

29 June 2013

Sch 1 (items 37–45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1–11, 13): 29 June 2013 (s 2(1) items 2, 10–12)
Sch 2 (items 2–6, 21–42, 48): 11 July 2013 (s 2(1) item 3)
Sch 2 (item 66): 11 July 2013 (s 2(1) item 5)
Sch 10 (item 14): never commenced (s 2(1) item 13)
Sch 11 (items 1–3): 3 Dec 2012 (s 2(1) item 15)
Sch 11 (items 5, 6, 9): 28 June 2013 (s 2(1) item 16)
Sch 11 (items 28, 32(1), 35–56): 30 June 2013 (s 2(1) items 18, 20, 22)

Sch. 1 (item 45), Sch. 2 (item 48), Sch. 5 (item 8(1)), Sch. 8 (item 3) and Sch. 11 (items 9, 32(1), 56)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

Sch 7 (items 53, 54): 11 July 2013 (s 2(1) item 22)

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014

11, 2014

18 Mar 2014

Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6)
Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7)
Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8)

Farm Household Support (Consequential and Transitional Provisions) Act 2014

13, 2014

28 Mar 2014

Sch 2 (items 33–56): 1 July 2014 (s 2(1) item 3)
Sch 2 (items 143, 144): 26 Feb 2014 (s 2(1) item 8)
Sch 2 (items 147–149): 1 Oct 2014 (s 2(1) item 9)

Sch 2 (item 56)

Statute Law Revision Act (No. 1) 2014

31, 2014

27 May 2014

Sch 4 (item 99): 24 June 2014 (s 2(1) item 9)

Tax Bonus for Working Australians Repeal Act 2014

32, 2014

27 May 2014

Sch 1 (items 5, 6): 1 July 2016 (s 2(1) item 3)

Tax Laws Amendment (2014 Measures No. 1) Act 2014

34, 2014

30 May 2014

Sch 1 (items 3–11, 13(1)): 30 May 2014 (s 2(1) item 2)

Sch 1 (item 13(1))

Social Security Legislation Amendment (Increased Employment Participation) Act 2014

35, 2014

18 June 2014

Sch 1 (items 9–12): 1 July 2014 (s 2)

Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014

48, 2014

25 June 2014

Sch 1 (item 1): 25 June 2014 (s 2(1) item 2)

Tax Laws Amendment (Untainting Tax) (Temporary Budget Repair Levy) Act 2014

49, 2014

25 June 2014

Sch 1: 25 June 2014 (s 2(1) item 2)
Remainder: 25 June 2014 (s 2(1) item 1)

Sch 1 (item 4)

Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014

67, 2014

30 June 2014

Sch 1 (items 1, 3(1)): 30 June 2014 (s 2)

Sch 1 (item 3(1))

Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014

68, 2014

30 June 2014

Sch 3: 30 June 2014 (s 2(1) item 2)

Sch 3 (items 4, 9)

Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014

69, 2014

30 June 2014

1 July 2014 (s 2)

Sch 1 (item 16)

Infrastructure Australia Amendment Act 2014

77, 2014

17 July 2014

Sch 1 (items 43–99): 1 Sept 2014 (s 2(1) item 2)

Trade Support Loans (Consequential Amendments) Act 2014

82, 2014

17 July 2014

Sch 1 (items 5–7): 18 July 2014 (s 2(1) item 2)

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

83, 2014

17 July 2014

Sch 1 (items 156–195, 336): 1 July 2014 (s 2(1) items 2, 3)
Sch 3 (items 3–7): 18 July 2014 (s 2(1) item 7)

Sch 1 (item 336) and Sch 3 (items 6, 7)

Minerals Resource Rent Tax Repeal and Other Measures Act 2014

96, 2014

5 Sept 2014

Sch 1 (items 14–45, 122–124), Sch 2 (items 1, 14–40, 42, 43) and Sch 3–5: 30 Sept 2014 (s 2(1) item 2)
Sch 8 (items 15–22, 26) and Sch 9 (items 21, 22, 24): 31 Dec 2016 (s 2(1) items 7, 9)

Sch 1 (items 122–124), Sch 2 (items 42, 43), Sch 3 (item 11), Sch 4 (item 8), Sch 5 (item 39), Sch 8 (item 26) and Sch 9 (item 24)

Land Transport Infrastructure Amendment Act 2014

101, 2014

11 Sept 2014

Sch 2 (items 4, 5): 10 Oct 2014 (s 2(1) item 2)

Omnibus Repeal Day (Autumn 2014) Act 2014

109, 2014

16 Oct 2014

Sch 10 (items 13–15, 21–48): 17 Oct 2014 (s 2(1) item 8)

Sch 10 (item 27)

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 1 and Sch 2 (items 2–5, 13–23): 17 Oct 2014 (s 2(1) item 2)
Sch 3, Sch 4 (items 1, 3) and Sch 5 (items 16–67, 74–76, 84–91, 98–121): 16 Oct 2014 (s 2(1) items 3–5, 7)

Sch 1 (item 56), Sch 2 (item 23), Sch 3 (items 5, 10), Sch 4 (item 3) and Sch 5 (items 74, 75, 103, 107, 112, 119, 121)

Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014

122, 2014

26 Nov 2014

Sch 1 (items 289–294): 20 Sept 2014 (s 2(1) item 2)

Sch 1 (item 294)

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014

133, 2014

12 Dec 2014

s 4, Sch 1 (items 1, 4–29, 37–40) and Sch 2 (items 1–3, 5): 12 Dec 2014 (s 2(1) items 1, 2)

s 4, Sch 1 (items 39, 40) and Sch 2 (item 5)

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 2 (items 1, 73, 111) and Sch 4 (items 1–8, 79): 25 Feb 2015 (s 2(1) items 3, 5, 6)
Sch 2 (items 29–33): 1 July 2015 (s 2(1) item 4)

Sch 2 (item 73) and Sch 4 (item 79)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)

Tax Laws Amendment (Research and Development) Act 2015

13, 2015

5 Mar 2015

Sch 1 (items 1–6, 9): 5 Mar 2015 (s 2(1) item 2)
Sch 1 (items 10–14, 17): 1 July 2024 (s 2(1) item 3)

Sch 1 (item 9) and Sch 1 (item 17)

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015

20, 2015

19 Mar 2015

Sch 1 (items 1–3, 6): 20 Mar 2015 (s 2(1) item 2)
Sch 4: 19 Mar 2015 (s 2(1) item 3)

Sch 1 (item 6)

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

s 4 and Sch 6 (items 1, 2, 16–25, 73): 19 Mar 2015 (s 2(1) items 1, 7–11, 13)
Sch 1 (items 1–17, 49), Sch 3 and Sch 7 (items 13–21): 20 Mar 2015 (s 2(1) items 2, 4, 15)
Sch 4 (items 1–5, 9–17): 1 July 2015 (s 2(1) item 5)
Sch 6 (items 51–59, 74–79): never commences (s 2(1) items 12, 14)

s 4, Sch 1 (item 49), Sch 3 (item 8), Sch 4 (item 9), Sch 6 (items 73–79) and Sch 7 (items 18, 21)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 4 (items 94, 95): 1 Apr 2017 (s 2(1) item 12)

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018

15, 2018

28 Mar 2018

Sch 2: 29 Mar 2018 (s 2(1) item 6)

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 5 (items 40, 74–77) and Sch 7: 14 Apr 2015 (s 2)

Sch 5 (items 74–77) and Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015

53, 2015

26 May 2015

Sch 1 (items 9–17, 19): 1 July 2016 (s 2)

Sch 1 (item 19)

Tax Laws Amendment (Small Business Measures No. 1) Act 2015

66, 2015

22 June 2015

Sch 1 (items 6–29, 32): 22 June 2015 (s 2(1) items 3, 5)

Sch 1 (item 32)

Tax Laws Amendment (Small Business Measures No. 2) Act 2015

67, 2015

22 June 2015

Sch 1 (items 1–8) and Sch 2: 22 June 2015 (s 2(1) items 2, 5)
Sch 1 (items 10–14): repealed before commencing (s 2(1) items 3, 4)

Sch 2 (item 21)

as amended by

 

 

 

 

Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017

56, 2017

22 June 2017

Sch 1 (items 12, 13): 22 June 2017 (s 2(1) item 3)

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 1 (items 65–108, 188–192, 195–205): 1 July 2015 (s 2(1) items 3, 4, 6)
Sch 2 (items 17, 24–29, 34–39), Sch 6 (items 13–30, 32–38) and Sch 7 (items 1, 5–11): 25 June 2015 (s 2(1) items 7, 11, 13, 20)
Sch 4 (items 1, 2) and Sch 5 (item 1): 26 June 2015 (s 2(1) items 7A, 8)
Sch 4 (items 3, 4): 1 July 2025 (s 2(1) item 7B)
Sch 6 (item 31): 29 June 2013 (s 2(1) item 12)
The commencement date for amendments made by the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Sch 4 (items 1, 2) was retrospectively changed from 25 June 2015 to 26 June 2015

Sch 1 (items 195–205), Sch 2 (items 38, 39), Sch 6 (item 28) and Sch 7 (item 11)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 4 (item 96): 1 Apr 2017 (s 2(1) item 12)

Treasury Laws Amendment (2019 Measures No. 1) Act 2019

49, 2019

5 Apr 2019

Sch 3 (item 2): 1 July 2019 (s 2(1) item 10)

Private Health Insurance (Prudential Supervision) (Consequential Amendments and Transitional Provisions) Act 2015

87, 2015

26 June 2015

Sch 1 (items 23–33): 1 July 2015 (s 2(1) item 2)
Sch 2: 27 June 2015 (s 2(1) item 9)

Sch 2

Social Services and Other Legislation Amendment (Seniors Supplement Cessation) Act 2015

91, 2015

26 June 2015

Sch 1 (items 49–53, 56): 20 June 2015 (s 2(1) item 2)

Sch 1 (items 53, 56)

Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015

105, 2015

30 June 2015

Sch 1 (items 2–41, 44–51): 1 July 2015 (s 2)

Sch 1 (items 44, 51)

Tax Laws Amendment (Small Business Measures No. 3) Act 2015

114, 2015

26 Aug 2015

Sch 1 and 2: 26 Aug 2015 (s 2(1) item 1)

Sch 1 (item 6) and Sch 2 (item 5)

Defence Legislation Amendment (Superannuation and ADF Cover) Act 2015

120, 2015

10 Sept 2015

Sch 1 (item 54): 11 Sept 2015 (s 2(1) item 2)

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (items 299–301): 5 Mar 2016 (s 2(1) item 2)

Social Services Legislation Amendment (No. 2) Act 2015

128, 2015

16 Sept 2015

Sch 1 (items 29–31): 1 July 2017 (s 2(1) item 3)
Sch 1 (items 32, 33): 17 Sept 2015 (s 2(1) item 4)

Sch 1 (items 32, 33)

Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015

130, 2015

16 Sept 2015

s 4, Sch 1 (items 1–3, 5–21) and Sch 3 (items 1–5): 16 Sept 2015 (s 2(1) items 1, 2, 4)
Sch 2: 1 July 2015 (s 2(1) item 3)
Sch 4 (items 1–52, 54–58): 17 Sept 2015 (s 2(1) item 5)

s 4, Sch 1 (items 5, 19, 21), Sch 2 (item 3) and Sch 4 (items 55, 57, 58)

Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015

135, 2015

13 Oct 2015

Sch 1: 13 Oct 2015 (s 2(1) item 2)

Sch 1 (item 15)

Statute Law Revision Act (No. 2) 2015

145, 2015

12 Nov 2015

Sch 4 (items 21, 22): 10 Dec 2015 (s 2(1) item 7)

Foreign Acquisitions and Takeovers Legislation Amendment Act 2015

150, 2015

25 Nov 2015

Sch 4 (items 2, 12): 1 Dec 2015 (s 2(1) item 4)

Sch 4 (item 12)

Education Legislation Amendment (Overseas Debt Recovery) Act 2015

154, 2015

26 Nov 2015

Sch 5 (items 2–4): 1 Jan 2016 (s 2(1) item 9)

Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015

162, 2015

30 Nov 2015

Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

Sch 1 (items 45, 46) and Sch 4 (item 27)

Labor 201314 Budget Savings (Measures No. 2) Act 2015

169, 2015

11 Dec 2015

Sch 1 (items 6–10, 111): 1 Jan 2016 (s 2(1) item 2)

Sch 1 (item 111)

Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015

170, 2015

11 Dec 2015

Sch 1 (items 1–4) and Sch 4: 11 Dec 2015 (s 2(1) item 1)

Sch 4 (item 2)

Tax Laws Amendment (Gifts) Act 2015

177, 2015

11 Dec 2015

11 Dec 2015 (s 2(1) item 1)

Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016

10, 2016

25 Feb 2016

Sch 1 (items 1–32, 38, 39) and Sch 2 (items 3–9, 30): 26 Feb 2016 (s 2(1) items 2, 4)

Sch 1 (items 38, 39) and Sch 2 (item 30)

Insolvency Law Reform Act 2016

11, 2016

29 Feb 2016

Sch 2 (items 274–277): 1 Mar 2017 (s 2(1) item 5)

Tax Laws Amendment (Small Business Restructure Rollover) Act 2016

18, 2016

8 Mar 2016

1 Apr 2016 (s 2(1) item 1)

Sch 1 (item 8)

Tax Laws Amendment (Norfolk Island CGT Exemption) Act 2016

20, 2016

18 Mar 2016

Sch 1 (items 1, 2): 1 July 2016 (s 2(1) item 2)

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016

23, 2016

18 Mar 2016

Sch 1 (items 1, 14, 15): 19 Mar 2016 (s 2(1) items 2, 6)

Sch 1 (items 14, 15)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 4) Act 2019

8, 2019

1 Mar 2019

Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9)

Omnibus Repeal Day (Autumn 2015) Act 2016

47, 2016

5 May 2016

Sch 6 (items 16–25): 6 May 2016 (s 2(1) item 8)

Sch 6 (items 19–25)

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

52, 2016

5 May 2016

Sch 3 (items 1–13, 15–22): 1 July 2016 (s 2(1) item 1)

Sch 3 (items 15, 22)

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 1 (item 1), Sch 2, Sch 3 (items 2–4), Sch 4 (items 1–5), Sch 5 (items 2, 29–67, 75), Sch 6 (items 21–34), Sch 8 (item 1) and Sch 9: 5 May 2016 (s 2(1) items 2, 4)

Sch 5 (item 75) and Sch 8 (item 1)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 34–46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Tax Laws Amendment (Tax Incentives for Innovation) Act 2016

54, 2016

5 May 2016

Sch 1 (items 1, 12–14, 19) and Sch 2 (items 1–5, 8–14, 20–34, 44–51, 53–56, 63–74, 76): 1 July 2016 (s 2(1) items 2–5, 7)

Sch 1 (item 19) and Sch 2 (items 4, 5, 20, 23, 44, 45, 53, 63, 72, 76)

Budget Savings (Omnibus) Act 2016

55, 2016

16 Sept 2016

Sch 3 (items 16–19): 1 July 2017 (s 2(1) item 4)
Sch 4 (items 9–13): 1 Jan 2017 (s 2(1) item 5)
Sch 22 and Sch 23 (items 2, 3, 22–24): 1 Oct 2016 (s 2(1) item 25)

Sch 3 (item 19), Sch 4 (item 13), Sch 22 (item 5) and Sch 23 (items 22–24)

Industry Research and Development Amendment (Innovation and Science Australia) Act 2016

63, 2016

20 Oct 2016

Sch 1 (item 40): 20 Oct 2016 (s 2(1) item 1)

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016

81, 2016

29 Nov 2016

Sch 1 (items 2–6, 26–32, 36), Sch 2 (items 1–8, 13–18, 20), Sch 3 (items 1–5, 9), Sch 5–8, Sch 9 (items 1–3, 5), Sch 10 (items 72–80, 93) and Sch 11: 1 Jan 2017 (s 2(1) items 2, 4, 6, 9)
Sch 10 (items 2–27, 49–54): 1 July 2018 (s 2(1) item 5)

Sch 1 (item 36), Sch 2 (items 13, 20), Sch 3 (item 9), Sch 5 (item 7), Sch 6 (item 5), Sch 7 (item 4), Sch 8 (item 28), Sch 9 (item 5), Sch 10 (items 49–54), Sch 10 (item 93) and Sch 11 (item 11)

as amended by

 

 

 

 

Treasury Laws Amendment (2017 Measures No. 2) Act 2017

55, 2017

22 June 2017

Sch 1 (items 25–28): 1 Jan 2017 (s 2(1) item 6)

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016

89, 2016

2 Dec 2016

Sch 2 (items 2, 6): 2 Dec 2016 (s 2(1) item 3)

Sch 2 (item 6)

Treasury Laws Amendment (Bourke Street Fund) Act 2017

14, 2017

28 Feb 2017

1 Apr 2017 (s 2(1) item 1)

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 1 (item 1): 1 Mar 2017 (s 2(1) item 2)
Sch 2 and Sch 4 (items 26–69, 71–83): 1 Apr 2017 (s 2(1) items 3, 8, 10)
Sch 4 (item 70): 19 Mar 2015 (s 2(1) item 9)

Sch 2 (item 5) and Sch 4 (items 32, 34, 36)

Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017

22, 2017

4 Apr 2017

Sch 2 (items 6–8): 2 July 2018 (s 2(1) item 2)
Sch 4: 5 Apr 2017 (s 2(1) item 5)

Sch 4

Treasury Laws Amendment (2016 Measures No. 1) Act 2017

25, 2017

4 Apr 2017

Sch 3 (items 1–11) and Sch 4 (items 3–5): 5 Apr 2017 (s 2(1) items 4, 6)
Sch 3 (items 12–14): 1 Sept 2017 (s 2(1) item 5)

Sch 3 (items 11, 14)

Treasury Laws Amendment (2017 Measures No. 1) Act 2017

26, 2017

4 Apr 2017

Sch 1: 1 July 2017 (s 2(1) item 2)

Sch 1 (item 5)

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017

27, 2017

4 Apr 2017

Sch 1 (items 14–43, 52) and Sch 3: 1 July 2017 (s 2(1) items 4, 5)

Sch 1 (item 52) and Sch 3 (item 4)

Treasury Laws Amendment (Enterprise Tax Plan) Act 2017

41, 2017

19 May 2017

Sch 2 (item 1), Sch 3 (items 1–21), Sch 4 (items 1–29) and Sch 5 (items 1, 2): 1 July 2016 (s 2(1) items 9, 14, 16, 18)
Sch 2 (item 2) and Sch 5 (items 17, 18): repealed before commencing (s 2(1) items 10, 20)
Sch 2 (item 3) and Sch 5 (items 19, 20): 1 July 2020 (s 2(1) items 11, 21)
Sch 2 (item 4) and Sch 5 (items 21, 22): 1 July 2021 (s 2(1) items 12, 22)
Sch 2 (item 5), Sch 3 (item 22) and Sch 4 (item 58): 19 May 2017 (s 2(1) items 13, 15, 17)
Sch 5 (items 3–8): 1 July 2017 (s 2(1) item 19)

Sch 2 (item 5), Sch 3 (item 22) and Sch 4 (item 58)

as amended by

 

 

 

 

Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Act 2018

134, 2018

25 Oct 2018

Sch 1 (items 2, 5, 6) and Sch 2: 1 Jan 2019 (s 2(1) item 1)

Social Services Legislation Amendment (Energy Assistance Payment and Pensioner Concession Card) Act 2017

46, 2017

19 June 2017

Sch 1 (items 10–16): 19 June 2017 (s 2(1) item 2)

Treasury Laws Amendment (2017 Measures No. 2) Act 2017

55, 2017

22 June 2017

Sch 1 (items 1–15, 32): 1 July 2017 (s 2(1) items 2, 7)

Sch 1 (item 32)

Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017

56, 2017

22 June 2017

Sch 1 (items 1–7): 1 July 2017 (s 2(1) item 2)

Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2017

59, 2017

22 June 2017

Sch 1 (items 26–33): 1 July 2017 (s 2(1) item 4)

Treasury Laws Amendment (Major Bank Levy) Act 2017

64, 2017

23 June 2017

Sch 1 (items 4–13, 23): 24 June 2017 (s 2(1) item 2)

Sch 1 (item 23)

Statute Update (Winter 2017) Act 2017

93, 2017

23 Aug 2017

Sch 2 (items 10–12): 20 Sept 2017 (s 2(1) item 4)

Treasury Laws Amendment (2017 Measures No. 4) Act 2017

94, 2017

23 Aug 2017

Sch 2: 1 Oct 2017 (s 2(1) item 2)

Sch 2 (item 20)

Safety, Rehabilitation and Compensation Legislation Amendment (Defence Force) Act 2017

108, 2017

14 Sept 2017

Sch 3 (item 12): 12 Oct 2017 (s 2(1) item 5)

Treasury Laws Amendment (2017 Measures No. 6) Act 2017

118, 2017

30 Oct 2017

Sch 2: 1 Jan 2018 (s 2(1) item 3)

Treasury Laws Amendment (Housing Tax Integrity) Act 2017

126, 2017

30 Nov 2017

Sch 1 and 2: 1 Jan 2018 (s 2(1) item 2)

Sch 1 (item 5) and Sch 2 (item 13)

Veterans’ Affairs Legislation Amendment (Omnibus) Act 2017

128, 2017

30 Nov 2017

Sch 8 (items 11–15, 19, 26, 27): 1 Dec 2017 (s 2(1) item 10)

Sch 8 (items 19, 27)

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017

132, 2017

13 Dec 2017

Sch 1 (items 6–12, 21, 27–31): 1 July 2018 (s 2(1) item 2)
Sch 2 (items 1–5, 7): 1 Jan 2018 (s 2(1) item 3)

Sch 2 (item 7)

Statute Update (Smaller Government) Act 2018

4, 2018

20 Feb 2018

Sch 6 (items 9–20, 27): 21 Feb 2018 (s 2(1) item 1)

Sch 6 (item 27)

Financial Sector Legislation Amendment (Crisis Resolution Powers and Other Measures) Act 2018

10, 2018

5 Mar 2018

Sch 7 (items 4–11): 5 Mar 2018 (s 2(1) item 2)

Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Act 2018

13, 2018

5 Mar 2018

s 4: 5 Mar 2018 (s 2(1) item 1)
Sch 1 (items 15, 31, 46, 58): 6 Mar 2018 (s 2(1) items 2, 6)

s 4 and Sch 1 (items 31, 58)

Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018

14, 2018

28 Mar 2018

Sch 1: 1 Apr 2018 (s 2(1) items 2–4)

Sch 1 (items 6, 9, 14, 15, 18, 19, 21, 25, 30, 31)

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018

15, 2018

28 Mar 2018

Sch 1 (items 1–6A, 11–26, 65–67): 1 Apr 2018 (s 2(1) items 2, 4)
Sch 1 (items 42–52, 68–73): 1 July 2023 (s 2(1) items 3, 5)

Sch 1 (items 65–67) and Sch 1 (items 68–73)

Veterans’ Affairs Legislation Amendment (Veterancentric Reforms No. 1) Act 2018

17, 2018

28 Mar 2018

Sch 2 (items 47, 48): 1 May 2018 (s 2(1) item 3)

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

23, 2018

29 Mar 2018

Sch 1 (items 12–19, 21–23, 60–62), Sch 2 (items 1, 2, 6) and Sch 5 (items 7–11, 26–28): 1 Apr 2018 (s 2(1) items 3, 5, 8, 10, 12)
Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9)

Sch 1 (items 19, 75–79), Sch 2 (item 6) and Sch 5 (items 26–28)

Social Services Legislation Amendment (Welfare Reform) Act 2018

26, 2018

11 Apr 2018

Sch 1 (items 14–23, 342–354), Sch 2 (items 3–6, 82–93), Sch 3 (items 5–8, 98–111) and Sch 4 (items 1–7, 105–110): 20 Mar 2020 (s 2(1) items 2, 4–6)
Sch 5 (items 32–39, 139–148): 20 Sept 2020 (s 2(1) item 8)
Sch 6 (items 6–8, 63–72) and Sch 7 (items 2–6, 68–77): 1 Jan 2022 (s 2(1) items 10, 11)

Sch 1 (items 342–354), Sch 2 (items 82–93), Sch 3 (items 98–111), Sch 4 (items 105–110), Sch 5 (items 139–148), Sch 6 (items 63–72) and Sch 7 (items 68–77)

Treasury Laws Amendment (Personal Income Tax Plan) Act 2018

47, 2018

21 June 2018

Sch 1 (items 1, 6, 7): 1 July 2018 (s 2(1) item 2)
Sch 1 (items 11–15, 19, 20): 1 July 2024 (s 2(1) item 3)

Sch 1 (item 20)

Legislation Amendment (Sunsetting Review and Other Measures) Act 2018

78, 2018

24 Aug 2018

Sch 2 (item 16): 25 Aug 2018 (s 2(1) item 5)

Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018

82, 2018

24 Aug 2018

Sch 1 (items 3, 25): 25 Aug 2018 (s 2(1) item 2)

Sch 1 (item 25)

Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018

84, 2018

24 Aug 2018

Sch 1 (items 1, 8–13, 15), Sch 2 (items 1–3, 6–10), Sch 3, Sch 4 (items 2–4) and Sch 5: 1 Oct 2018 (s 2(1) item 1)

Sch 1 (item 15), Sch 2 (items 9, 10) and Sch 3 (item 2)

Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018

94, 2018

31 Aug 2018

Sch 2 (items 1, 2): 1 July 2017 (s 2(1) item 4)

Sch 2 (item 2)

Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018

109, 2018

21 Sept 2018

Sch 1 (items 1–7): 1 Oct 2018 (s 2(1) item 2)

Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018

116, 2018

25 Sept 2018

Sch 1 (items 27–32): 1 July 2019 (s 2(1) item 2B)

Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018

121, 2018

3 Oct 2018

Sch 1 (items 1, 4): 4 Oct 2018 (s 2(1) item 1)

Sch 1 (item 4)

Treasury Laws Amendment (Supporting Australian Farmers) Act 2018

123, 2018

3 Oct 2018

Sch 1: 1 Jan 2019 (s 2(1) item 2)

Sch 1 (item 3)

Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018

124, 2018

3 Oct 2018

Sch 2, Sch 3 (items 1–3A, 6) and Sch 4: 1 Jan 2019 (s 2(1) item 1)

Sch 2 (item 3), Sch 3 (item 6) and Sch 4 (item 5)

Civil Law and Justice Legislation Amendment Act 2018

130, 2018

25 Oct 2018

Sch 6 (item 66): 22 Nov 2018 (s 2(1) item 10)

Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018

141, 2018

29 Nov 2018

Sch 1: 1 Jan 2019 (s 2(1) item 2)

Sch 1 (item 2)

Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019

7, 2019

1 Mar 2019

Sch 1 (items 1–13, 33–164): 1 Apr 2019 (s 2(1) item 1)

Sch 1 (items 13, 164)

Treasury Laws Amendment (2018 Measures No. 4) Act 2019

8, 2019

1 Mar 2019

Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13)
Sch 11: 1 July 2019 (s 2(1) item 14)

Sch 3 (item 10) and Sch 8 (items 10, 11, 36, 38, 40, 44)

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 2–17, 46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019

16, 2019

12 Mar 2019

Sch 3 (items 1–15, 38): 13 Mar 2019 (s 2(1) item 2)

Sch 3 (item 38)

Social Services Legislation Amendment (Energy Assistance Payment) Act 2019

28, 2019

5 Apr 2019

Sch 1 (items 10–13): 6 Apr 2019 (s 2(1) item 1)

Treasury Laws Amendment (North Queensland Flood Recovery) Act 2019

30, 2019

5 Apr 2019

Sch 1 and 2: 1 July 2019 (s 2(1) item 2)

Sch 1 (item 3) and Sch 2 (item 3)

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019

34, 2019

5 Apr 2019

Sch 1 (items 1–5, 12, 13, 16), Sch 2, Sch 4 (items 3–6, 8, 9) and Sch 5 (items 1, 2, 5): 1 July 2019 (s 2(1) items 2, 3)

Sch 1 (item 16), Sch 2 (item 4) and Sch 5 (item 5)

Treasury Laws Amendment (Mutual Reforms) Act 2019

37, 2019

5 Apr 2019

Sch 2 (items 17–22): 6 Apr 2019 (s 2(1) item 1)

Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019

42, 2019

5 Apr 2019

Sch 1 (items 1, 2) and Sch 2 (items 9–11): 6 Apr 2019 (s 2(1) item 2)

Sch 1 (items 1, 2)

Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019

43, 2019

5 Apr 2019

Sch 2 (items 79–92): 1 July 2019 (s 2(1) item 1)

Sch 2 (items 85–92)

Treasury Laws Amendment (2019 Measures No. 1) Act 2019

49, 2019

5 Apr 2019

Sch 3 (item 1) and Sch 4 (items 71–94, 111): 1 July 2019 (s 2(1) items 10, 12)

Sch 4 (item 111)

Treasury Laws Amendment (Increasing and Extending the Instant Asset WriteOff) Act 2019

51, 2019

6 Apr 2019

Sch 1 (items 1–7) and Sch 2: 1 July 2019 (s 2(1) item 1)

Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Act 2019

52, 2019

5 July 2019

Sch 1: 6 July 2019 (s 2(1) item 1)

Sch 1 (item 4)

Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019

59, 2019

7 Aug 2019

Sch 1 and Sch 2 (items 9–20): 30 Aug 2019 (s 2(1) item 2)

 

Name

Registration

Commencement

Application, saving and transitional provisions

Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI No. 50, 2006)

17 Mar 2006 (F2006L00820)

Sch 51: 27 Mar 2006 (r 2(b))