Commonwealth Coat of Arms

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

No. 58, 2012 as amended

Compilation start date:   21 June 2012

Includes amendments up to: Act No. 110, 2014

 

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (2012 Measures No. 3) Act 2012 as in force on 21 June 2012. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 22 October 2014.

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

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

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

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

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

 

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Seasonal Labour Mobility Program

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Taxation Administration Act 1953

Schedule 2—Excise exemptions for certain blends of gaseous fuels and aviation fuels

Excise Act 1901

Excise Tariff Act 1921

Schedule 3—Lowincome taxpayer rebate

Income Tax Assessment Act 1936

Schedule 4—Clean energy payments

Income Tax Assessment Act 1997

Schedule 5—Better targeting of the employment termination payment tax offset

Income Tax Assessment Act 1997

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]

An Act to amend the law relating to taxation, and for related purposes

1  Short title

  This Act may be cited as the Tax Laws Amendment (2012 Measures No. 3) Act 2012.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

21 June 2012

2.  Schedule 1

The later of:

(a) the day this Act receives the Royal Assent; and

(b) the day the Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012 receives the Royal Assent.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

21 June 2012

3.  Schedules 2 to 4

The day this Act receives the Royal Assent.

21 June 2012

4.  Schedule 5

1 July 2012.

1 July 2012

Note:  This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Seasonal Labour Mobility Program

 

Income Tax Assessment Act 1936

1  Subsection 170(10AA) (after table item 5)

Insert:

15

Subsection 2625A(2)

Deduction for salary, wages etc. if Seasonal Labour Mobility Program withholding tax paid

Income Tax Assessment Act 1997

2  Section 1155 (table item headed “foreign aspects of income taxation”)

After:

managed investment trust withholding tax, amount subject to  


840815

insert:

Seasonal Labour Mobility Program withholding tax, amount subject to  


840915

3  Section 125 (table item headed “employees”)

After:

pensions, gratuities or retiring allowances for exemployees  


2550

insert:

Seasonal Labour Mobility Program, delayed deduction for salary, wages etc. paid to employees under program until Seasonal Labour Mobility Program withholding tax payable has been paid              





2625A

4  After section 2625

Insert:

2625A  Seasonal Labour Mobility Program

No deduction to extent amount not withheld

 (1) You cannot deduct under this Act salary, wages, commission, bonuses or allowances from which Subdivision 12FC in Schedule 1 to the Taxation Administration Act 1953 (about the Seasonal Labour Mobility Program) requires you to withhold an amount, to the extent that:

 (a) you fail to withhold the amount; or

 (b) after withholding the amount, you fail to comply with section 1670 in that Schedule in relation to that amount.

Note: Section 1670 in that Schedule requires you to pay the amount to the Commissioner.

Deduction to extent amount not withheld but withholding tax paid

 (2) You can deduct, for an income year, salary, wages, commission, bonuses or allowances to the extent that:

 (a) you cannot deduct the salary, wages, commission, bonuses or allowances for that income year only because of subsection (1) of this section; and

 (b) the *Seasonal Labour Mobility Program withholding tax payable for the salary, wages, commission, bonuses or allowance is paid.

5  At the end of Division 840

Add:

Subdivision 840SSeasonal Labour Mobility Program withholding tax

Guide to Subdivision 840S

840900  What this Subdivision is about

If you are a foreign resident who is employed under the Seasonal Labour Mobility Program, you may be liable to pay income tax on the salary, wages etc. paid to you under that program.

Amounts on which there is a liability to pay the tax are nonassessable nonexempt income.

Table of sections

Operative provisions

840905 Liability for Seasonal Labour Mobility Program withholding tax

840910 When Seasonal Labour Mobility Program withholding tax is payable

840915 Certain income is nonassessable nonexempt income

840920 Overpayment of Seasonal Labour Mobility Program withholding tax

Operative provisions

840905  Liability for Seasonal Labour Mobility Program withholding tax

  You are liable to pay income tax at the rate declared by the Parliament on income:

 (a) that is salary, wages, commission, bonuses or allowances paid to you as an employee of an Approved Employer under the Seasonal Labour Mobility Program; and

 (b) that you *derive at a time when:

 (i) you are a foreign resident; and

 (ii) you hold a Special Program Visa (subclass 416).

Note 1: The tax, which is called Seasonal Labour Mobility Program withholding tax, is imposed by the Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012 and the rate of the tax is set out in that Act.

Note 2: See Subdivision 12FC in Schedule 1 to the Taxation Administration Act 1953 for provisions dealing with withholding from the salary, wages etc. You are entitled to a credit under section 1833 in that Schedule for amounts withheld from your salary, wages etc. under that Subdivision.

840910  When Seasonal Labour Mobility Program withholding tax is payable

 (1) *Seasonal Labour Mobility Program withholding tax is due and payable by you at the end of 21 days after the end of the income year in which you *derived the income to which the tax relates.

 (2) If any of the *Seasonal Labour Mobility Program withholding tax that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount for each day in the period that:

 (a) starts at the beginning of the day by which the withholding tax was due to be paid; and

 (b) ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:

 (i) the withholding tax;

 (ii) general interest charge on any of the withholding tax.

Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.

 (3) The Commissioner may give you a notice specifying:

 (a) the amount of any *Seasonal Labour Mobility Program withholding tax that the Commissioner has ascertained is payable by you; and

 (b) the day on which that tax became due and payable.

 (4) The ascertainment of an amount of *Seasonal Labour Mobility Program withholding tax is not an assessment for the purposes of this Act.

 (5) The production of a notice given under subsection (3), or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.

 (6) You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a notice given to you under subsection (3) of this section, if you are dissatisfied with the notice.

840915  Certain income is nonassessable nonexempt income

  An amount on which *Seasonal Labour Mobility Program withholding tax is payable is not assessable income and is not *exempt income.

840920  Overpayment of Seasonal Labour Mobility Program withholding tax

  If *Seasonal Labour Mobility Program withholding tax has been overpaid:

 (a) the Commissioner must refund the amount overpaid; and

 (b) the employee is not entitled to a credit under section 1833 in Schedule 1 to the Taxation Administration Act 1953 in respect of the amount overpaid.

6  Subsection 9951(1)

Insert:

Seasonal Labour Mobility Program withholding tax means income tax payable under Subdivision 840S.

Income Tax (Transitional Provisions) Act 1997

7  At the end of Division 840

Add:

Subdivision 840SSeasonal Labour Mobility Program withholding tax

Table of sections

840905 Application of Subdivision 840S of the Income Tax Assessment Act 1997

840905  Application of Subdivision 840S of the Income Tax Assessment Act 1997

  Subdivision 840S of the Income Tax Assessment Act 1997 applies to income derived on or after 1 July 2012.

Taxation Administration Act 1953

8  Subsection 8AAB(4) (after table item 18)

Insert:

18A

840910

Income Tax Assessment Act 1997

payment of Seasonal Labour Mobility Program withholding tax

9  Subsection 105(1) in Schedule 1 (after table item 22C)

Insert:

22D

A payment of salary, wages etc. to an employee under the Seasonal Labour Mobility Program

12319A

10  After Subdivision 12FB in Schedule 1

Insert:

Subdivision 12FCSeasonal Labour Mobility Program

Table of sections

12319A Payment to employee

12319A  Payment to employee

  An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:

 (a) as an employee of an Approved Employer (whether the entity or another entity) under the Seasonal Labour Mobility Program; and

 (b) at a time when:

 (i) the employee is a foreign resident; and

 (ii) the employee holds a Special Program Visa (subclass 416).

11  Application of Subdivision 12FC in Schedule 1 to the Taxation Administration Act 1953

Subdivision 12FC in Schedule 1 to the Taxation Administration Act 1953, as inserted by this Schedule, applies to salary, wages, commission, bonuses or allowances paid on or after 1 July 2012.

12  Subsection 1510(2) in Schedule 1

After “12FB”, insert “, 12FC”.

13  Subsection 1515(1) in Schedule 1

After “Subdivision”, insert “12FC or”.

14  Subsection 1515(1) in Schedule 1 (after note 3)

Insert:

Note 3A: Subdivision 12FC is about the Seasonal Labour Mobility Program.

15  Paragraph 16153(1)(a) in Schedule 1

After “or Subdivision”, insert “12FC or”.

16  After paragraph 16195(1)(aa) in Schedule 1

Insert:

 (ab) Subdivision 12FC (Seasonal Labour Mobility Program); or

17  Section 181 in Schedule 1

After “or 12285,” (wherever occurring), insert “Subdivision 12FC,”.

18  Subsection 1810(1) in Schedule 1

After “Subdivision 12FA (about departing Australia superannuation payments),”, insert “Subdivision 12FC (Seasonal Labour Mobility Program),”.

19  Group heading before section 1830 in Schedule 1

Repeal the heading, substitute:

Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or Seasonal Labour Mobility Program

20  After section 1832 in Schedule 1

Insert:

1833  Credit: Seasonal Labour Mobility Program

 (1) An individual is entitled to a credit if:

 (a) the individual’s *ordinary income or *statutory income includes salary, wages, commission, bonuses or allowances; and

 (b) an amount is withheld from the salary, wages, commission, bonuses or allowances under Subdivision 12FC (about the Seasonal Labour Mobility Program).

 (2) The amount of the credit is the *amount withheld.

21  Section 1835 in Schedule 1 (heading)

Repeal the heading, substitute:

1835  Credit: penalty under section 12415, 1630, 1635 or 1640 or related general interest charge

22  After subsection 1835(1) in Schedule 1

Insert:

 (1AA) If an entity has paid:

 (a) an amount of penalty under section 1630 or 1635 to the Commissioner for a *withholding payment covered by Subdivision 12FC (Seasonal Labour Mobility Program); or

 (b) an amount of *general interest charge under section 29825 for the penalty;

the entity liable to pay the *Seasonal Labour Mobility Program withholding tax for the withholding payment is entitled to a credit equal to the lesser of:

 (c) the amount of the penalty, or general interest charge, as appropriate; and

 (d) the amount of Seasonal Labour Mobility Program withholding tax (and any general interest charge under section 840910 of the Income Tax Assessment Act 1997) in relation to the withholding payment, reduced by:

 (i) any credits from an application of section 1833 in relation to the withholding payment; and

 (ii) any credits from a previous application of this subsection in relation to the withholding payment.

23  Paragraph 1835(2)(a) in Schedule 1

After “paragraph (1)(a)”, insert “, (1AA)(a)”.

24  Paragraph 1835(2)(c) in Schedule 1

After “subsection (1)”, insert “, (1AA)”.

25  Paragraph 1835(3)(a) in Schedule 1

After “paragraph (1)(b)”, insert “, (1AA)(b)”.

26  Paragraph 1835(3)(c) in Schedule 1

After “subsection (1)”, insert “, (1AA)”.

27  Subsection 25010(2) in Schedule 1 (after table item 39A)

Insert:

39AA

Seasonal Labour Mobility Program withholding tax

840910

Income Tax Assessment Act 1997

28  Subsection 34010(2) in Schedule 1 (after paragraph (d) of table item 6, column headed “Provision(s)”)

Insert:

(da) section 840905 of the Income Tax Assessment Act 1997; or

Schedule 2Excise exemptions for certain blends of gaseous fuels and aviation fuels

 

Excise Act 1901

1  After subsection 77H(2)

Insert:

Blends of a relevant fuel that is not subject to remission

 (2A) Goods that are the product of the blending of amounts of one kind of relevant fuel are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if both of the following apply:

 (a) none of the amounts of the relevant fuel are subject to a remission (either in full or in part) of excise duty or a duty of Customs;

 (b) excise duty or a duty of Customs that is payable on the amounts of the relevant fuel has been paid.

Blends of LPG or liquefied natural gas that is subject to remission or not subject to duty

 (2B) Goods that are the product of the blending of amounts of one kind of relevant fuel that is either LPG or liquefied natural gas are taken not to be goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 if, for each amount in the blend, either of the following applies to the amount:

 (a) the amount is subject to a remission (whether in full or in part) of excise duty or a duty of Customs on the grounds that the amount is not used, or intended for use, in an internal combustion engine in either a motor vehicle or a vessel;

 (b) the amount is not subject to excise duty or a duty of Customs because the amount was manufactured, produced or imported before 1 December 2011.

2  Subsection 77H(5) (heading)

Repeal the heading, substitute:

Definitions

3  Subsection 77H(5)

Insert:

relevant fuel means:

 (a) gasoline for use in aircraft; or

 (b) kerosene for use in aircraft; or

 (c) LPG; or

 (d) liquefied natural gas; or

 (e) compressed natural gas that is classified to subitem 10.19C of the Schedule to the Excise Tariff Act 1921.

Excise Tariff Act 1921

4  Schedule (paragraph (g) of the cell at table item 10, column headed “Description of goods”)

After “subsection 77H(1)”, insert “, (2A), (2B)”.

5  Application

The amendments to the Excise Act 1901 and the Excise Tariff Act 1921 made by this Schedule apply in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).

Schedule 3Lowincome taxpayer rebate

 

Income Tax Assessment Act 1936

1  At the end of section 159N

Add:

Rebate for a trustee assessed under section 98

 (6) A trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary is not entitled under this section to a rebate of tax in their assessment for the year of income to the extent Division 6AA applies to that share.

2  Application

The amendment made by this Schedule applies to assessments for the 201112 year of income and later years of income.

Schedule 4Clean energy payments

 

Income Tax Assessment Act 1997

1  Section 1115 (table item headed “social security or like payments”)

After:

clean energy payment under the Veterans Entitlements Act 1986 

5265

insert:

clean energy payment under the scheme prepared under Part VII of the Veterans Entitlements Act 1986             

5265

2  Section 1115 (table item headed “social security or like payments”)

After:

clean energy payment under the Military Rehabilitation and Compensation Act 2004             

52114

insert:

clean energy payment under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004             

52114

3  Section 1115 (table item headed “social security or like payments”)

After:

training and learning bonus under the Social Security Act 1991 

5210

insert:

transitional farm family payment................

5310

4  After paragraph 5265(1)(b)

Insert:

 (ba) clean energy payments under the scheme prepared under Part VII (about educating veterans’ children) of the Veterans’ Entitlements Act 1986; or

5  Subsection 5265(1G)

Repeal the subsection, substitute:

 (1G) The following are exempt from income tax:

 (a) clean energy payments under the Veterans’ Entitlements Act 1986;

 (b) clean energy payments under the scheme prepared under Part VII (about educating veterans’ children) of that Act.

Note: The supplementary amount of each other payment under the scheme mentioned in paragraph (b) is also exempt from income tax (see section 52140).

6  Section 5275 (after table item 3A)

Insert:

3B

Clean energy payment under Veterans’ Children Education Scheme

Part VII

Not applicable

7  Section 52114 (table item 16)

Repeal the item, substitute:

16

Education and training, or a payment, under the education scheme for certain eligible young persons
(section 258)

Exempt if:

(a) provided for or made to a person under 16; or

(b) a clean energy payment

Exempt

8  At the end of section 52114

Add:

Note: The supplementary amount of a payment covered by item 16 of the table made to a person aged 16 or over is also exempt from income tax (see section 52140).

9  Subsection 52131(2)

After “crisis payment”, insert “, or clean energy payment,”.

10  After paragraph 52131(8)(a)

Insert:

 (aa) a clean energy payment; or

11  At the end of section 52132

Add:

 ; and (c) so much of the payment as is included by way of clean energy supplement.

12  At the end of subsection 52140(3)

Add:

 ; and (c) so much of the payment as is included by way of clean energy supplement.

13  Section 5310 (after table item 4C)

Insert:

4D

Transitional Farm Family Payment

The program known as the Transitional Farm Family Payment program

Only so much of the payment as is included:

(a) in lieu of clean energy advance; or

(b) by way of clean energy supplement;

is exempt

14  At the end of section 5315

Add:

 and (c) for an exceptional circumstances relief payment—so much of the payment as is included by way of clean energy supplement, worked out as if the payment were the applicable payment of youth allowance, or newstart allowance, referred to in paragraph 24A(1)(a) of the Farm Household Support Act 1992.

15  Application of amendments

(1) The amendments made by this Schedule (other than items 3 and 13) apply in relation to payments made in the 201112 income year or a later income year.

(2) The amendments made by items 3 and 13 apply in relation to payments made in the 201213 income year or a later income year.

Schedule 5Better targeting of the employment termination payment tax offset

 

Income Tax Assessment Act 1997

1  Subsection 8210(4)

Repeal the subsection, substitute:

 (4) The amount is so much of the *taxable component of the payment as does not exceed the smallest of the following:

 (a) the *ETP cap amount reduced (but not below zero) by:

 (i) if the payment is a payment of a kind referred to in subsection (6) (an excluded payment)—the amount worked out under this subsection for each *life benefit termination payment you have received earlier in the income year to the extent that it is an excluded payment; or

 (ii) if the payment is not an excluded payment—the amount worked out under this subsection for each life benefit termination payment you have received earlier in the income year;

 (b) the ETP cap amount reduced (but not below zero) by:

 (i) if the payment is an excluded payment—the amount worked out under this subsection for each life benefit termination payment you have received earlier in consequence of the same employment termination (whether in the income year or an earlier income year) to the extent that it is an excluded payment; or

 (ii) if the payment is not an excluded payment—the amount worked out under this subsection for each life benefit termination payment you have received earlier in consequence of the same employment termination (whether in the income year or an earlier income year);

 (c) if the payment is not an excluded payment—$180,000, reduced (but not below zero) by your taxable income for the income year in which the payment is made.

Note 1: For the ETP cap amount, see section 82160.

Note 2: If you have also received a death benefit termination payment in the same income year, your entitlement to a tax offset under this section is not affected by your entitlement (if any) to a tax concession for the death benefit termination payment (under section 8265 or 8270).

Note 3: Certain other life benefit termination payments made before 1 July 2012 may be treated as earlier payments under paragraph (4)(b): see section 8210H of the Income Tax (Transitional Provisions) Act 1997.

 (5) In working out, for the purposes of paragraph (4)(c), your taxable income for the income year, disregard:

 (a) the taxable component of the payment; and

 (b) the taxable component of each *life benefit termination payment you receive later in the income year.

 (6) Paragraph (4)(c) does not apply in relation to *life benefit termination payments:

 (a) that are *genuine redundancy payments, or that would be genuine redundancy payments but for paragraph 83175(2)(a); or

 (b) that are *early retirement scheme payments; or

 (c) that include *invalidity segments, or what would be invalidity segments included in such payments but for paragraph 82150(1)(c); or

 (d) that:

 (i) are paid in connection with a genuine dispute; and

 (ii) are principally compensation for personal injury, unfair dismissal, harassment, discrimination or a matter prescribed by the regulations; and

 (iii) exceed the amount that could, at the time of the termination of your employment, reasonably be expected to be received by you in consequence of the voluntary termination of your employment.

 (7) If the payment is partly an excluded payment:

 (a) subsection (4) applies as if the payment were 2 payments as follows:

 (i) first, a payment consisting only of the part of the payment that is an excluded payment;

 (ii) second, another payment, made immediately after the first payment, consisting only of the part of the payment that is not an excluded payment; and

 (b) subsection (4) applies to the second payment as if a reference in subsection (5) to the taxable component of a payment were a reference to so much of the taxable component as relates to the part of the payment that is not an excluded payment.

 (8) Despite subsections (4) and (7), the amount mentioned in subsection (4) in relation to the payment must not exceed either of the following:

 (a) the *ETP cap amount reduced (but not below zero) by the amount worked out under subsection (4) for each *life benefit termination payment you have received earlier in the income year;

 (b) the ETP cap amount reduced (but not below zero) by the amount worked out under subsection (4) for each life benefit termination payment you have received earlier in consequence of the same employment termination (whether in the income year or an earlier income year).

2  Application of amendment

The amendment made by this Schedule applies in relation to life benefit termination payments received on or after 1 July 2012.

 

Endnotes

Endnote 1—About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

 

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

 

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

 

Abbreviation key—Endnote 2

The abbreviation key in this endnote 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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

 

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.

 

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

 

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

 

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

pres = present

am = amended

prev = previous

c = clause(s)

(prev) = previously

Ch = Chapter(s)

Pt = Part(s)

def = definition(s)

r = regulation(s)/rule(s)

Dict = Dictionary

Reg = Regulation/Regulations

disallowed = disallowed by Parliament

reloc = relocated

Div = Division(s)

renum = renumbered

exp = expired or ceased to have effect

rep = repealed

hdg = heading(s)

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

mod = modified/modification

Sdiv = Subdivision(s)

No = Number(s)

SLI = Select Legislative Instrument

o = order(s)

SR = Statutory Rules

Ord = Ordinance

SubCh = SubChapter(s)

orig = original

SubPt = Subpart(s)

par = paragraph(s)/subparagraph(s)
/subsubparagraph(s)

 

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

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

58, 2012

21 June 2012

Sch 5: 1 July 2012 (s 2(1) item 4)
Remainder: 21 June 2012 (s 2(1) items 1–3)

 

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

110, 2014

16 Oct 2014

Sch 5 (item 150): 21 June 2012 (s 2(1) item 15)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Sch 1

 

Item 12..................

rs No 110, 2014

 

 

 

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]