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Tax Laws Amendment (2011 Measures No. 9) Act 2012
No. 12, 2012
In force
Administered by
Department of the Treasury
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C2014C00710
28 June 2013
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1 Short title
2 Commencement
3 Schedule(s)
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4 Amendment of assessments
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Schedule 1—Form for portability of superannuation
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
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Schedule 2—Capital gains tax and certain business restructures
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Part 1—Share and interest sale facilities for foreign interest holders in a restructure
Income Tax Assessment Act 1997
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Part 2—CGT demerger relief
Income Tax Assessment Act 1997
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Part 3—Roll-overs for change of incorporation
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Division 1—Main amendments
Income Tax Assessment Act 1997
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Division 2—Consequential amendments
Income Tax Assessment Act 1997
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Division 3—Application of amendments
Income Tax (Transitional Provisions) Act 1997
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Schedule 3—GST financial supply provisions
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Part 1—Increasing financial acquisitions threshold
A New Tax System (Goods and Services Tax) Act 1999
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Part 2—Treatment of borrowings
A New Tax System (Goods and Services Tax) Act 1999
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Part 3—Hire purchase agreements
A New Tax System (Goods and Services Tax) Act 1999
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Schedule 4—New residential premises
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Part 1—Amendments
A New Tax System (Goods and Services Tax) Act 1999
Part 2—Application of amendments
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Schedule 5—Deductible gift recipients
Income Tax Assessment Act 1997
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Schedule 6—Miscellaneous amendments
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Part 1—Corrections to cross-references
Division 1—Income Tax Assessment Act 1936
Division 2—Income Tax Assessment Act 1997
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Division 3—Citizenship
Income Tax Assessment Act 1997
Tax Laws Amendment (2006 Measures No. 3) Act 2006
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Division 4—Tax-related liabilities
Income Tax Assessment Act 1997
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Part 2—Repeal of references to Cultural Bequests Program and redundant subsection numbers
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Division 1—Cultural Bequests Program
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Division 2—Redundant subsection numbers
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
Superannuation Industry (Supervision) Act 1993
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991
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Part 3—List of tax offsets
Income Tax Assessment Act 1997
Part 4—Taxation Administration Act 1953
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Part 5—Foreign superannuation funds
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Division 1—Pensions and annuities
Income Tax Assessment Act 1936
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Division 2—Superannuation lump sums
Income Tax (Transitional Provisions) Act 1997
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Part 6—Asterisks
Division 1—A New Tax System (Wine Equalisation Tax) Act 1999
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Division 2—Trading stock and revenue assets
Income Tax Assessment Act 1997
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Division 3—Other amendments
Income Tax Assessment Act 1997
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Part 7—References to Acts
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 8—Extensions of time
Income Tax Assessment Act 1997
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Part 9—Cessation of membership of GST groups etc.
A New Tax System (Goods and Services Tax) Act 1999
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Part 10—Small business participation percentage
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Division 1—Companies
Income Tax Assessment Act 1997
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Division 2—Discretionary trusts
Income Tax Assessment Act 1997
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Part 11—Exempt income
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Division 1—Repeal of spent provisions
Income Tax Assessment Act 1997
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Division 2—Lists of exempt income
Income Tax Assessment Act 1997
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Division 3—Australian Victim of Terrorism Overseas Payment
Income Tax Assessment Act 1997
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Division 4—Amendments contingent on the Clean Energy (Household Assistance Amendments) Act 2011
Clean Energy (Household Assistance Amendments) Act 2011
Income Tax Assessment Act 1997
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Part 12—Complying superannuation/FHSA life insurance policies
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Division 1—Virtual PST life insurance policies
Income Tax (Transitional Provisions) Act 1997
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Division 2—Complying superannuation/FHSA life insurance policies
Income Tax (Transitional Provisions) Act 1997
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Part 13—Applications for tax file numbers
Income Tax Assessment Act 1936
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Part 14—Taxable professional income
Income Tax Assessment Act 1997
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Part 15—Consolidated groups
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Division 1—Partnerships
Income Tax Assessment Act 1997
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Division 2—Amendments applying from 1 July 2002
Income Tax Assessment Act 1997
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Part 16—Demutualisation
Income Tax Assessment Act 1997
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Part 17—Mining and quarrying definitions
Income Tax Assessment Act 1997
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Part 18—BAS amount
Income Tax Assessment Act 1997
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Part 19—Corporate tax rate
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 20—UK wounds and disability pension
Income Tax Assessment Act 1997
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Part 21—Repeal of redundant provisions
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Rates Act 1986
Taxation Administration Act 1953
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Part 22—Limited amendment period
Income Tax Assessment Act 1936
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Part 23—Definition of managed investment trust
Tax Laws Amendment (2010 Measures No. 3) Act 2010
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Part 24—Equivalent foreign collective investment vehicles
Taxation Administration Act 1953
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Part 25—Self managed superannuation funds
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Division 1—Definition of self managed superannuation fund
Superannuation Industry (Supervision) Act 1993
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Division 2—References to self managed superannuation funds
Income Tax Assessment Act 1997
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
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Part 26—Untaxed plan cap
Income Tax Assessment Act 1997
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Part 27—Correction of typographical errors
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 28—Foreign income tax offset, Medicare levy and surcharge
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
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Part 29—Adjusted tax
Taxation Administration Act 1953
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Part 30—Section 109CA of the Income Tax Assessment Act 1936
Income Tax Assessment Act 1936
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Part 31—Franking debits
Income Tax Assessment Act 1936
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments [none]
Endnote 6—Modifications [none]
Endnote 7—Misdescribed amendments [none]
Endnote 8—Miscellaneous [none]
