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Income Tax Assessment Amendment Act 1996

  • - C2004A05037
  • No longer in force
Act No. 17 of 1996 as made
An Act to amend the Income Tax Assessment Act 1936, and for related purposes
Administered by: Treasury
Originating Bill: Income Tax Assessment Amendment Bill 1996
Date of Assent 27 Jun 1996
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17, 1996

Making Information
- Assented to 27 June 1996

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - TABLE OF PROVISIONS

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 - Amendments commencing on 1 July 1996
Income Tax Assessment Act 1936
Schedule 2 - Amendments commencing on 1 July 1997
Income Tax Assessment Act 1936

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - LONG TITLE

An Act to amend the Income Tax Assessment Act 1936,
and for related purposes

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - SECT 1
1 Short title

This Act may be cited as the Income Tax Assessment Amendment Act 1996.


(Minister's second reading speech made in -
House of Representatives on 29 May 1996
Senate on 18 June 1996)

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - SECT 2
2 Commencement

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.


(2) Schedule 1 commences, or is taken to have commenced, on 1 July 1996.


(3) Schedule 2 commences on 1 July 1997.

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - SECT 3
3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - SCHEDULE 1

Schedule 1 - Amendments commencing on 1 July 1996
Income Tax Assessment Act 1936
1 Subsection 251R(6A)
Omit "251U(1)(a), (b)", substitute "251U(1)(b)".
2 After subsection 251R(6A)
Insert:
(6AA) The reference in subsection (6A) to a person taken to have
been a prescribed person includes a reference to:
(a) a person to whom section 8A of the Medicare Levy Act 1986
applies; and
(b) a person who would, apart from subsections 8A(4) and (5) of that
Act, have been a person to whom section 8A of that Act applies.
3 Paragraph 251U(1)(a)
Repeal the paragraph.
4 Subsection 251U(2)
Omit all the words after "during that period" (first occurring),
substitute:
has been or is to be taken to have been, or but for this subsection
would have been or would be taken to have been:
(a) a prescribed person; or
(b) a person to whom section 8A of the Medicare Levy Act 1986
applies; or
(c) a person who would, apart from subsections 8A(4) and (5) of that
Act, be a person to whom section 8A of that Act applies;
for the purposes of this Part and of any Act imposing levy, during
that period.
5 Paragraph 251U(3)(b)
Omit "(1)(a), (b)", substitute "(1)(b)".
6 Application
The amendments made by this Schedule apply to assessments in respect
of income for the 1996-97 year of income.

INCOME TAX ASSESSMENT AMENDMENT ACT 1996 No. 17 of 1996 - SCHEDULE 2

Schedule 2 - Amendments commencing on 1 July 1997
Income Tax Assessment Act 1936
1 Subsection 251R(6A)
Omit "251U(1)(b)", substitute "251U(1)(a), (b)".
2 Subsection 251R(6AA)
Repeal the subsection.
3 Before paragraph 251U(1)(b)
Insert:
(a) the person was entitled to free medical treatment during the
whole of that period in respect of every incapacity, disease or
disabling condition because the person was a member of the Defence
Force or was a relative of, or was otherwise associated with, a member
of the Defence Force;
4 Subsection 251U(2)
Omit all the words after "during that period" (first occurring),
substitute "is to be taken, or but for this subsection would be taken,
to have been a prescribed person, for the purposes of this Part and of
any Act imposing levy, during that period".
5 Paragraph 251U(3)(b)
Omit "(1)(b)", substitute "(1)(a), (b)".
6 Application
The amendments made by this Schedule apply to assessments in respect
of income for the 1997-98 year of income and all later years of
income.