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Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015
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Department of the Treasury
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C2019C00215 C03
01 July 2019
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—First Home Saver Accounts
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Part 1—Repeals of Acts
First Home Saver Account Providers Supervisory Levy Imposition Act 2008
First Home Saver Accounts Act 2008
Income Tax (First Home Saver Accounts Misuse Tax) Act 2008
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Part 2—Consequential amendments
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Division 1—Main amendments
Anti-Money Laundering and Counter-Terrorism Financing Act 2006
Australian Prudential Regulation Authority Act 1998
Australian Securities and Investments Commission Act 2001
Banking Act 1959
Corporations Act 2001
Financial Institutions Supervisory Levies Collection Act 1998
Fringe Benefits Tax Assessment Act 1986
Income Tax Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax Rates Act 1986
Life Insurance Act 1995
Social Security Act 1991
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
Veterans’ Entitlements Act 1986
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Division 2—Repeals of Tax Code definitions
Income Tax Assessment Act 1997
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Division 3—Other bulk amendments
Income Tax Assessment Act 1997
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Part 3—Amendment of the Omnibus Repeal Day (Spring 2014) Act 2015
Omnibus Repeal Day (Spring 2014) Act 2015
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Part 4—Application and transitional provisions
Division 1—Definitions
Division 2—General provisions
Division 3—Specific provisions
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Schedule 2—Dependent spouse tax offset
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Part 1—Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 2—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Medicare Levy Act 1986
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014
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Part 3—Technical amendments
Income Tax Assessment Act 1997
Part 4—Application of amendments
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Schedule 3—Offshore banking units
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Part 1—Trading in subsidiaries
Income Tax Assessment Act 1936
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Part 2—The choice principle
Income Tax Assessment Act 1936
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Part 3—Allocation of expenses
Income Tax Assessment Act 1936
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Part 4—Eligible OB activities
Income Tax Assessment Act 1936
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Part 5—Internal financial dealings
Income Tax Assessment Act 1936
Part 6—Application of amendments
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Schedule 4—Exemption for Global Infrastructure Hub Ltd
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Part 1—Amendments commencing day after Royal Assent
Income Tax Assessment Act 1997
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Part 2—Sunsetting on 1 July 2025
Income Tax Assessment Act 1997
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Schedule 5—Deductible gift recipient extensions
Income Tax Assessment Act 1997
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013
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Schedule 6—Miscellaneous amendments
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Part 1—General amendments
A New Tax System (Goods and Services Tax) Act 1999
Charities (Consequential Amendments and Transitional Provisions) Act 2013
Fringe Benefits Tax Assessment Act 1986
Fuel Tax Act 2006
Income Tax Assessment Act 1997
Income Tax Rates Act 1986
Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
Product Stewardship (Oil) Act 2000
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Tax Agent Services Act 2009
Taxation Administration Act 1953
Taxation (Deficit Reduction) Act (No. 3) 1993
Taxation (Interest on Overpayments and Early Payments) Act 1983
Treasury Legislation Amendment (Repeal Day) Act 2015
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Part 2—Consequential amendments relating to the Public Governance, Performance and Accountability Act 2013
Australian Charities and Not-for-profits Commission Act 2012
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Schedule 7—Investment Manager Regime
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Part 1—Main amendments
Income Tax Assessment Act 1997
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Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history