Federal Register of Legislation - Australian Government

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Income Tax Assessment Act 1997

Authoritative Version
  • - C2012C00272
  • In force - Superseded Version
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Act No. 38 of 1997 as amended, taking into account amendments up to Clean Energy (Tax Laws Amendments) Act 2011
An Act about income tax and related matters
Administered by: Treasury
General Comments: This compilation is affected by retrospective amendments. Please see the Tax Laws Amendment (2011 Measures No. 9) Act 2012 (Act No. 12, 2012), the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (Act No. 158, 2012) and the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (Act No. 85, 2013) for details.
Registered 02 Mar 2012
Start Date 01 Jan 2012
End Date 20 Mar 2012

Income Tax Assessment Act 1997

Act No. 38 of 1997 as amended

This compilation was prepared on 20 February 2012
taking into account amendments up to Act No. 159 of 2011

Volume 9 includes:     Note 1
                                   
Table of Acts
                                    Act Notes

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

  

  

  


Notes to the Income Tax Assessment Act 1997

Note 1

The Income Tax Assessment Act 1997 as shown in this compilation comprises Act No. 38, 1997 amended as indicated in the Tables below.

The Income Tax Assessment Act 1997 was amended by the Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The amendments are incorporated in this compilation.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For application, saving or transitional provisions made by the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005, see Act No. 45, 2005.

For application, saving or transitional provisions made by the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009, see Act No. 114, 2009.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

 

Income Tax Assessment Act 1997

38, 1997

17 Apr 1997

1 July 1997

 

 

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997

56, 1997

30 Apr 1997

Schedule 2 (items 7–9): 1 July 1997 (a)

Sch. 2 (item 10)

 

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

S. 4 and Schedule 3 (items 15–18): Royal Assent (b)

S. 4 (rep. by 75, 2010, Sch. 6 [item 50])
Sch. 3 (item 18)
(rs. by 41, 1998, Sch. 6 [item 24])

 

as amended by

 

 

 

 

 

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Schedule 6 (items 23, 24): (ba)

 

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

75, 2010

28 June 2010

Schedule 6 (item 50): 29 June 2010

 

Tax Law Improvement Act 1997

121, 1997

8 July 1997

S. 4: Royal Assent (c)
Schedule 1: (c)
Schedule 2 (items 3–17): (c)
Schedule 3 (items 3–30): (c)
Schedule 4 (items 5–62): (c)
Schedule 5 (items 3–42): (c)
Schedule 6 (items 3–67): (c)
Schedule 7 (items 2–4): (c)
Schedule 8 (items 2–31): (c)
Schedule 9 (items 3–15): (c)
Schedule 10 (items 2–11): (c)
Schedule 11 (items 2–36): (c) and Schedule 12 (items 1–14): (c)

S. 4 and Sch. 5 (item 24)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 83, 86): Royal Assent

Sch. 12 (item 86)

 

Franchise Fees Windfall Tax (Consequential Amendments) Act 1997

134, 1997

19 Sept 1997

19 Sept 1997

S. 4(2)

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

S. 4 and Schedule 2 (items 2–7): Royal Assent (d)
Schedule 6 (items 10–12): (d)
Schedule 14 (items 43–60): (d)
Schedule 15 (items 7–12): (d)

Sch. 6 (item 13) and Sch. 15 (item 13)
S. 4 (rep. by 75, 2010, Sch. 6 [item 64])

 

as amended by

 

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 64): 29 June 2010

 

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Schedule 8: 1 July 1997
Remainder: Royal Assent

Sch. 6
(item 23(1)) and Sch. 9
(item 30(1))
S. 4 (rep. by 75, 2010, Sch. 6 [item 77])

 

as amended by

 

 

 

 

 

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

75, 2010

28 June 2010

Schedule 6 (item 77): 29 June 2010

 

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

179, 1997

25 Nov 1997

25 Nov 1997

Sch. 3 (item 4)

 

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Schedule 2: Royal Assent (e)

 

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

196, 1997

8 Dec 1997

Schedule 1 (items 19, 20): 9 Dec 1997 (f)

 

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

197, 1997

11 Dec 1997

Schedule 1 (items 338–343): 20 Mar 1998 (g)
Schedule 1 (items 369–381): 1 July 1998 (g)

Sch. 1 (item 343)

 

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

202, 1997

16 Dec 1997

Schedule 1 (items 44, 45) (h)

 

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

S. 4, Schedules
3–5, Schedule 10 (items 1–19) and Schedule 11: Royal Assent (i)

Sch. 3 (items
20–22),
Sch. 4 (item 2),
Sch. 5 (item 44),
Sch. 10 (item 19) and Sch. 11 (item 123)
S. 4 (rep. by 75, 2010, Sch. 6 [item 34])

 

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 (rep. by 75, 2010, Sch. 6 [item 109])

 

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, Schedule 3 (items 4–7), Schedule 4 (items 1–3, 5): Royal Assent (j)

Sch. 3 (item 7) and
Sch. 4 (item 5)
S. 4 (rep. by 75, 2010, Sch. 6 [item 110])

 

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

Schedule 12 (items 25–46): 1 July 1998 (k)

 

Tax Law Improvement Act (No. 1) 1998

46, 1998

22 June 1998

S. 4, Schedule 1, Schedule 9 (items 2–6, 8) and Schedule 10: Royal Assent (l)
Schedule 2 (items 4–48): (l)
Schedule 3 (items 3–12): (l)
Schedule 4 (items 2–11): (l)
Schedule 5 (items 3–5): (l)
Schedule 6 (items 2–7): (l)
Schedule 7 (items 2–11): (l)

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

Sch. 1 (item 5), Sch. 3 (item 16),
Sch. 5 (item 4) and
Sch. 9 (items
14–16)
S. 4 (rep. by 75, 2010, Sch. 6 [item 65])

 

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

Schedule 6: (m)

Sch. 6 (item 18)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 60, 61): (zzb)

 

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

Schedule 1 (items 1–13, 19): Royal Assent (n)

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

Schedule 7 (items 40–45): 1 Apr 1998 (o)

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

Schedule 12 (item 62): (zzb)

 

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

132, 1998

24 Dec 1998

Schedule 5 (items 2–9): 1 July 1999 (p)

 

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 1 (items 277–280, 404): 1 July 1999 (q)

Sch. 1 (item 404)

 

Assistance for Carers Legislation Amendment Act 1999

13, 1999

9 Apr 1999

Schedule 1 (items 122–125, 128): (r)
Schedule 1 (items 129–133) 1 July 1998 (r)
Schedule 1 (items 134–137): (r)
Schedule 2 (items 50–55, 63, 64(1), (3)): (r)

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, Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9–14): Royal Assent (s)

Sch. 3 (item 12(3)),
Sch. 4 (item 2) and
Sch. 7 (item 14)
S. 4 (rep. by 75, 2010, Sch. 6 [item 35])

 

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

Sch. 1 (items
21–24)
S. 4 (rep. by 75, 2010, Sch. 6 [item 103])

 

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

Schedule 7 (item 105): 1 July 1999 (see Gazette 1999, No. S283) (t)

 

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

Schedule 7 (item 2): (u)
Remainder: Royal Assent

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

Schedule 10 (items 24–54, 68(1), 69): 1 July 2000 (v)

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

Sch. 1 (item 39(1)) and Sch. 3 (item 33)
S. 4 (rep. by 75, 2010, Sch. 6 [item 51])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 53): (zzb)

 

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

Schedule 2 and Schedule 3 (Part 2): (w)
Remainder: Royal Assent

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)
S. 4 (rep. by 75, 2010, Sch. 6 [item 78])

 

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 Non‑insurance Mutual Entities) Act 1999

103, 1999

16 July 1999

16 July 1999

 

Taxation Laws Amendment Act (No. 7) 1999

117, 1999

22 Sept 1999

Schedule 2 (item 2): Royal Assent (x)

 

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (items 532–534): 5 Dec 1999 (see Gazette 1999, No. S584) (y)

 

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

152, 1999

11 Nov 1999

Schedule 4 (items 17–19): Royal Assent (z)

Sch. 4 (item 19)

 

Corporate Law Economic Reform Program Act 1999

156, 1999

24 Nov 1999

Schedule 5 (items 17–21): 13 Mar 2000 (see Gazette, 2000 No. S114) (za)

 

New Business Tax System (Capital Allowances) Act 1999

164, 1999

10 Dec 1999

Schedule 2 (items 17, 18): (zaa)
Remainder: Royal Assent

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

Schedule 1: (zb)
Remainder: Royal Assent

Sch. 1 (item 62), Sch. 2 (item 7) and Sch. 3 (item 18)
S. 4 (rep. by 75, 2010, Sch. 6 [item 11])
Sch. 1 (item 61) (am. by 173, 2000, Sch. 3 [item 16])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Schedule 3 (item 16): Royal Assent (zba)

 

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

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

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

Schedule 3: (zd)

 

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

Schedule 5: Royal Assent (ze)
Schedule 8 (items 1–6): (ze)

 

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

Sch. 2 (items 92, 93)
S. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19])
S. 4 (rep. by 75, 2010, Sch. 6 [item 1])

 

as amended by

 

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Schedule 10 (item 19): 22 Dec 1999 (zf)

 

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

Schedule 7, Schedule 8, and Schedule 18 (items 16, 20): Royal Assent (zg)
Schedule 11 (items 80–105): 1 July 2000 (zg)
Schedule 16 (items 18, 19, 37) and Schedule 18 (items 1–3, 6–15, 18, 19, 22–31, 33–37): (zg)
Schedule 18 (items 4, 5, 17, 21, 32): 1 July 2000 (zg)

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

Schedule 3 (items 17, 18): (zga)

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

Schedule 3 (item 38), Schedule 4 (items 13–16) and Schedule 5: (zh)

 

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

S. 4, Schedule 2 (items 2–4(2)), Schedule 5, Schedule 6 (items 1–13, 17, 18,
20–32, 34), Schedule 9 and Schedule 10 (items 12–17(3)–(6),
31–38(3)–(7)): Royal Assent
Schedule 4, Schedule 6 (item 19) and Schedule 8 (item 19): (zi)
Schedule 6 (items 14–16): (zi)

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))
S. 4 (rep. by 75, 2010, Sch. 6 [item 52])

 

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

Schedule 2 (items 3, 4): 7 Dec 1998 (zj)
Schedules 3–5: Royal Assent (zj)

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 (rep. by 75, 2010, Sch. 6 [item 91])

 

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, Schedule 1 (items 3, 4(2)), Schedule 2 (items 1–7) and Schedule 6 (items 1–11, 15): 1 July 2000 (zk)

Sch. 1 (item 4(2)), Sch. 2 (item 7) and Sch. 6 (item 15)
S. 4 (rep. by 75, 2010, Sch. 6 [item 17])

 

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

Schedule 1 (items 1–26): Royal Assent (zl)

Sch. 1 (item 26)

 

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

89, 2000

30 June 2000

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

Sch. 1 (item 68), Sch. 4 (item 6), Sch. 5 (items 31, 34) and Sch. 6 (item 2)
S. 4 (rep. by 75, 2010, Sch. 6 [item 18])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 47–49): (zzb)

 

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

Schedule 2 (items 49–53), Schedule 4A and Schedule 5 (items 1–7, 10–16): (zn)
Schedule 5 (items 8, 9): 1 July 2000 (zn)

 

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Schedule 7 (items 28–30): (zo)

 

Taxation Laws Amendment Act (No. 4) 2000

114, 2000

5 Sept 2000

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

Sch. 4 (item 82)
S. 4 (rep. by 75, 2010, Sch. 6 [item 79])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (items 41, 42): (zzk)

 

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

Ss. 1 and 2: Royal Assent
Remainder: 18 Dec 2000 (see Gazette 2000, S634)

Sch. 3 (item 7(3), 8)

 

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Schedule 6 (items 47, 48, 49(3)) and Schedule 7 (item 15): Royal Assent (zp)

Sch. 6 (item 49(3))

 

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

S. 4, Schedule 1, Schedule 3 (items 1–15, 17), Schedule 4 (items 6–45, 47–49,
51–59, 65(1), (3)) and Schedule 6: Royal Assent (zq)
Schedule 4 (items 46, 50): 1 July 1998 (zq)
Schedule 5: (zq)

Sch. 3 (item 17), Sch. 4 (item 65(1), (3)) and Sch. 6 (item 6)
S. 4 (rep. by 75, 2010, Sch. 6 [item 94])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (item 43): (zzk)

 

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

Schedule 2 (items 62, 94, 95): 19 Apr 2001 (zr)

Sch. 2 (items 94, 95)

 

Family and Community Services Legislation Amendment (One‑off 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

Ss. 4–14 and Schedule 3 (items 264–275): 15 July 2001 (see Gazette 2001, No. S285 (zs)

Ss. 4–14 [see Note 1]

 

Governor‑General 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

(see 77, 2001 below)

Sch. 3 (item 6)

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 51, 52): (zzb)

 

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

Schedule 3: (zt)
Remainder: Royal Assent

Sch. 2 (item 488) (am. by 119, 2002, Sch. 3 [items
97–99])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 44, 45): (zzb)

 

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

Schedule 3 (items 97–99): (zta)

 

New Business Tax System (Simiplified Tax System) Act 2001

78, 2001

30 June 2001

Schedules 1 and 2: Royal Assent (zu)

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

(zv)

 

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

146, 2001

1 Oct 2001

Schedule 4 (items 92–101): 15 Dec 2001 (zw)

 

New Business Tax System (Thin Capitalisation) Act 2001

162, 2001

1 Oct 2001

Schedule 1 (items 17, 19): 15 July 2001 (see s. 2(2)(b) and Gazette 2001, No. S285)
Schedule 1 (item 18): 1 July 2002 (see s. 2(3)(b) and Gazette 2002, No. GN24)
Remainder: 1 July 2001 (zx)

 

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

Schedule 4 (items 8–10) and Schedules 7 and 8: Royal Assent (zy)

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

Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5)
S. 4 (rep. by 75, 2010, Sch. 6 [item 87])

 

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

Schedule 4 (items 1–3, 6–15), Schedule 5 (items 1–9) and Schedule 6 (items 1–4, 5A, 6–16,
16L–16N, 17, 19): Royal Assent
Schedule 4 (items 4, 5): (zz)
Schedule 6 (items 4A, 4B): (zz)
Schedule 6 (items 4C, 5): (zz)

Sch. 4 (item 15), Sch. 5 (item 9) and Sch. 6 (item
19(1)–(2A))
S. 4 (rep. by 75, 2010, Sch. 6 [item 92])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 58, 59): (zzb)

 

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

Schedule 2 (items 28–44, 51): 29 Jan 2001 (zza)
Schedule 2 (items 69–84, 92): (zza)
Schedule 3 (items 11–13, 19(1)): Royal Assent

Sch. 2 (items 51, 92) and Sch. 3 (item 19(1))
S. 2(3) (am. by 57, 2002, Sch. 12 [item 63])

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 63): (zzb)

 

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 Amendmet (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

Sch. 1 (item 202(2)) and Sch. 3 (item 4)
S. 4 (am. by 75, 2010, Sch. 6 [item 108])

 

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

Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15)
S. 4 (rep. by 75, 2010, Sch. 6 [item 80])

 

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

Schedule 2: 1 July 2002
Schedule 4 (items 3, 4): 1 July 2000
Schedule 4 (items 5–8), Schedule 7, Schedule 9 (items 9, 11, 12, 15–20, 22–40, 45), Schedule 11 (items 2–5), Schedule 12 (items 16–18, 20, 25, 26): Royal Assent
Schedule 9 (items 10, 13, 14, 21) and Schedule 12 (items 19, 21–24, 27, 28): (zzb)
Schedule 12 (item 29): 19 Sept 1997 (see s. 2(1))

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)

Sch. 3 (items 2, 19, 37, 38)
S. 4 (rep. by 75, 2010, Sch. 6 [item 12])
Sch. 3 (item 23) (am. by 41, 2005, Sch. 10 [item 265])
Sch. 3 (item 39) (am. by 90, 2002, Sch. 11; 16, 2003, Sch. 19 [item 6])

 

as amended by

 

 

 

 

 

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

90, 2002

24 Oct 2002

(see 90, 2002 below)

 

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

16, 2003

11 Apr 2003

Schedule 19 (items 6, 7): (zzc)

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 265): (zzca)

 

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

Schedules 1–15: (zzd)
Remainder: Royal Assent

Sch. 14 (item 19), Sch. 15 (items
13–15) and
Sch. 16 (items 54, 55)
S. 4 (rep. by 75, 2010, Sch. 6 [item 15])

 

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

 

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 (rep. by 75, 2010, Sch. 6 [item 66])

 

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: Royal Assent
Schedules 1, 2 and 3 (items 1–7), Schedule 4, Schedule 5 (items 1–12), Schedules 6–8, Schedule 11 (items 8–11), Schedule 12 (items 1–23), Schedule 13 (items 1–14) and Schedule 14 (items 8–13): (zze)
Schedule 17: (zze)

Sch. 2 (item 11), Sch. 8 (item 6), Sch. 12 (items 12, 22) and Sch. 17 (item 6)
S. 4 (rep. by 75, 2010, Sch. 6 [item 14])

 

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, Schedule 1 (items 2–8), Schedule 2 and Schedule 3 (item 100): Royal Assent
Schedule 3 (items 4–12, 50–71, 76): (zzf)
Schedule 3 (items 13–49): (zzf)
Schedule 3 (items 72–75, 77, 78): (zzf)

Sch. 1 (item 8), Sch. 2 (item 7) and Sch. 3 (item 100)
S. 4 (rep. by 75, 2010, Sch. 6 [item 88])

 

as amended by

 

 

 

 

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 242): Royal Assent

 

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

Schedule 1 (items 1, 5): (zzg)
Remainder: Royal Assent

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

Sch. 1 (item 16A)
S. 4 (rep. by 75, 2010, Sch. 6 [item 104])

 

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: Royal Assent
Schedule 1 (items 1–6, 9–26), Schedules 2, 3, Schedule 5 (items 2–5), Schedule 6 (items 1–9), Schedules 7, 8, Schedule 11 (items 1–3), Schedules 12, 13, Schedule 14 (items 2–7), Schedule 16 (items 1–3), Schedule 19 (items 1–3), Schedules 21, 22 and Schedule 23 (items 10–13): (zzh)
Schedule 4 (items 1–7): (zzh)
Schedule 9 (items 1, 2, 13–21): (zzh)
Schedule 10 (item 2): (zzh)
Schedule 14 (item 1): (zzh)
Schedule 24 (items 20–23): (zzh)
Schedule 25 (items 1–10), Schedule 26 (items 1–4, 8), Schedule 27 (items 1–19, 21) and Schedule 30 (items 1, 2): (zzh)
Schedule 28 (items 1, 19(1)): (zzh)
Schedule 28 (items 2–12, 19(2), (3)) and Schedule 29 (items 12, 13): (zzh)

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)
S. 2(1) (item 1A) (ad. by 56, 2010, Sch. 5 [item 137])
S. 2(1) (item 2) (rs. by 56, 2010, Sch. 5 [item 137])
S. 4 (rep. by 75, 2010, Sch. 6 [item 13])

 

as amended by

 

 

 

 

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 224): Royal Assent
Schedule 10 (item 266): (zzha)

 

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

56, 2010

3 June 2010

Schedule 5 (items 137, 139, 140): (see 56, 2010 below)

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

Sch. 2 (item 5)
S. 4 (rep. by 75, 2010, Sch. 6 [item 53])

 

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, Schedule 2 (items 1–5, 17), Schedule 3 (items 49–57, 59–70, 71, 74–89, 91–128, 129–131, 140, 141), Schedule 4, Schedule 6 (items 1, 3) and Schedule 7 (items 6–9): Royal Assent
Schedule 3 (items 58, 72, 73, 90): (zzi)
Schedule 3 (items 70A, 128A): (zzi)

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)
S. 4 (rep. by 75, 2010, Sch. 6 [item 81])

 

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 and Schedule 10 (items 1–11): Royal Assent
Schedules 3, 4 and Schedule 5 (items 1–3): (zzj)
Schedule 9 (items 16, 17): 1 Sept 2003
Schedule 10 (items 17–23): (zzj)
Schedule 12: 30 June 2003

Sch. 10 (item 23)
S. 4 (rep. by 75, 2010, Sch. 6 [item 93])

 

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

Ss. 1–3: Royal Assent
Remainder: 1 Jan 2004 (see s. 2 and Gazette 2003, No. GN47)

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, 30): Royal Assent
S. 5: 11 Oct 2002
Schedule 6 (items 17–21, 26, 28, 29): (zzk)

S. 5, Sch. 1 (item 22) and Sch. 3 (item 6)
S. 2(1) (am. by 67, 2003, Sch. 10 [item 13])
S. 4 (rep. by 75, 2010, Sch. 6 [item 67])
Sch. 2 (item 12) (am. by 147, 2005, Sch. 5 [item 19])

 

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

Schedule 6: 1 July 2003
Schedule 7 (items 6–8): (zzl)
Schedule 7 (item 15): (zzl)
Remainder: Royal Assent

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])
S. 4 (rep. by 75, 2010, Sch. 6 [item 95])

 

as amended by

 

 

 

 

 

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

23, 2005

21 Mar 2005

Schedule 11: (zzla)

 

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

75, 2010

28 June 2010

Schedule 6 (item 95): 29 June 2010

 

Superannuation (Government Co‑contribution 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

Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (items 77(2), 78)
S. 4 (rep. by 75, 2010, Sch. 6 [item 19])

 

as amended by

 

 

 

 

 

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, Schedule 1 (items 1–15,
18–40), Schedule 2 (items 1, 2, 4–29, 33–49, 52, 53), Schedule 3 (items 16–18), Schedule 7 (items 1–23) and Schedule 8 (items 4–17, 17A, 17B, 18–21, 24(2), (3)): Royal Assent
Schedule 3 (items 1–15): (zzm)

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))
S. 4 (rep. by 75, 2010, Sch. 6 [item 89])

 

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

Schedule 2 (items 136–143): (zzn)

 

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14)
S. 4 (rep. by 75, 2010, Sch. 6 [item 54])

 

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—One‑off Payments) Act 2004

60, 2004

26 May 2004

26 May 2004

 

Bankruptcy Legislation Amendment Act 2004

80, 2004

23 June 2004

Schedule 1 (items 197, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)

Sch. 1 (items 212, 213, 215)

 

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

83, 2004

25 June 2004

S. 4, Schedule 1 (items 116–124), Schedule 2 (items 1, 2, 5–8, 10–18, 20–33, 36–50,
52–64, 67–74), Schedule 3 (items 4–7), Schedule 5 (items 1, 2), Schedule 6, Schedule 8 (items 9–11), Schedule 10 (items 43, 44) and Schedule 12 (items 1–9): Royal Assent
Schedule 1 (items 2–79): (zzo)
Schedule 1 (items 85–89, 93, 94): (zzo)
Schedule 1 (items 90–92): (zzo)
Schedule 1 (items 95–99): (zzo)
Schedule 1 (item 100): (zzo)
Schedule 1 (items 101–103): (zzo)
Schedule 1 (item 104): (zzo)
Schedule 1 (items 105, 106): (zzo)
Schedule 10 (items 3–22): (zzo)
Schedule 10 (items 23–29): 30 June 2003
Schedule 10 (items 30–40): (zzo)
Schedule 10 (items 41, 42): 30 June 2003 (zzo)
Schedule 12 (items 10–16): (zzo)

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])
S. 4 (rep. by 75, 2010, Sch. 6 [item 112])

 

as amended by

 

 

 

 

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 269): (zzoa)

 

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

Sch. 2 (item 11), Sch. 3 (items 7–9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)
S. 4 (rep. by 75, 2010, Sch. 6 [item 111])

 

as amended by

 

 

 

 

 

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

58, 2006

22 June 2006

Schedule 7 (item 210): (zzu)

 

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(3)
Sch. 2 (item 140(2)) (am. by 64, 2005, Sch. 5 [item 1])

 

as amended by

 

 

 

 

 

New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005

64, 2005

26 June 2005

Schedule 5: (see 64, 2005 below)

 

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
Schedule 2: 30 June 2003
Schedule 3: 1 July 2003
Schedule 7 (items 1–8): (zzp)
Schedule 11 (item 35): (zzp)
Schedule 11 (items 52–59, 88, 89): (zzp)
Schedule 11 (items 141–143): (zzp)

Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)
S. 4 (rep. by 75, 2010, Sch. 6 [item 36])

 

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

Sch. 1 (item 19)
S. 4 (rep. by 75, 2010, Sch. 6 [item 113])

 

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, 5–13, 75–102,
111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent
Schedule 3 (items 2, 3): (zzq)
Schedule 3 (item 4): (zzq)
Schedule 12 (item 1): 1 July 2000

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))
S. 4 (rep. by 75, 2010, Sch. 6 [item 114])

 

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
Schedule 10 (item 247): (zzr)
Schedule 10 (item 248): (zzr)
Schedule 10 (items 249, 250, 263, 264): (zzr)
Schedule 10 (items 251–257): (zzr)
Schedule 10 (item 258): (zzr)
Schedule 10 (item 259): (zzr)
Schedule 10 (item 260): (zzr)
Schedule 10 (items 261, 262): (zzr)

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)
S. 4 (rep. by 75, 2010, Sch. 6 [item 115])

 

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 [see Note 1]

 

Social Security Legislation Amendment (One‑off Payments for Carers) Act 2005

55, 2005

25 May 2005

25 May 2005

Sch. 2 (item 1) (am. by 19, 2008, Sch. 3 [item 70])

 

as amended by

 

 

 

 

 

Social Security and Veterans’ Entitlements Legislation Amendment (One‑off 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

Schedule 2 (item 20): (see 8, 2010 below)

 

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 (Foreign‑owned Branches and Other Measures) Act 2005

64, 2005

26 June 2005

Schedule 2: 27 June 2005
Schedule 5: (zzs)
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) (am. by 26, 2008, Sch. 1 [items
117–121])

 

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
Schedule 6 (items 6, 16–25): (zzt)

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

Schedule 2 (items 41, 42): 1 July 2008 (see s. 2(1) and F2008L02273)

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

Schedule 2 (item 23): (see 8, 2010 below)

 

Social Security and Veterans’ Entitlements Legislation Amendment (One‑off 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
Schedule 7 (items 179–191, 193): (zzu)
Schedule 7 (item 192): 30 June 2004

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

Schedule 3 (items 3, 12): (see 19, 2010 below)

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): (zzv)
Schedule 11 (item 3): [see (zzv) and Note 4]

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)

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

Schedule 5 (items 13, 14): (zzw)

 

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Schedule 2 (item 29): (see 8, 2010 below)

 

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

41, 2011

27 June 2011

Schedule 5 (items 55, 56): (see 41, 2011 below)

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

Schedule 2 (item 24): (see 8, 2010 below)

 

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, Schedule 3 (items 8–44, 66) and Schedule 4 (items 1–8): Royal Assent
Schedule 1 (items 150–236, 240,
242–260,
406(1)–(3)): (zzx)
Schedule 2: (zzx)

S. 4, Sch. 1 (item 406(1)–(3)) and Sch. 3 (item 66)
Sch. 2 (item 12) (rs. by 143, 2007, Sch. 5 [item 28])

as amended by

 

 

 

 

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

143, 2007

24 Sept 2007

Schedule 5 (item 28): (see 143, 2007 below)

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

19, 2010

24 Mar 2010

Schedule 3 (items 9, 12): (see 19, 2010 below)

Sch. 3 (item 12)

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 (One‑off 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): (zzy)
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

Schedule 2 (items 30, 31): (see 8, 2010 below)

 

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 Top‑Up 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, 28,
48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent
Schedule 5 (items 31–46): (zzz)

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
Schedule 12 (items 72–87): 27 Sept 2007 (see F2007L03842)

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. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92)
Sch. 7 (item 14) (am. by 88, 2009, Sch. 5 [item 343])

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

Schedules 1–7: 28 Mar 2008 (see F2008L00959)
Remainder: Royal Assent

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

13, 2008

20 Mar 2008

Schedule 1 (items 3, 4): 1 July 2008 (see s. 2(1) and F2008L01863)

Social Security and Veterans’ Entitlements Legislation Amendment (One‑off 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, Schedule 3, Schedule 4, Schedule 6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: Royal Assent
Schedule 5: (zzza)
Schedule 8 (items 12–21): [see Note 5 and Table A]

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 (item 9) and Sch. 2 (item 2)
Sch. 1 (item 15) (rs. by 14, 2009, Sch. 4 [item 51])

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

Schedule 1 (items 3–12) and Schedule 3 (items 44–86, 88–173, 189): Royal Assent
Schedule 3 (item 87): (zzzb)

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

Schedule 2 (items 34–41): 1 Mar 2009 (see F2009L00264)

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)

Same‑Sex 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

Schedule 1 (items 27–37): 18 Dec 2008 (see F2008L04636)

Nation‑building 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

Schedule 2 (item 40): (zzzc)

 

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Schedule 1 (items 1–30, 52–97,
102–105): Royal Assent
Schedule 1 (items 106–112, 114): (zzzd)

Sch. 1 (items 102, 103,
104(1)–(4), (6),
(8)–(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 104A) (ad. by 147, 2011, Sch. 4 [item 2])
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

Schedule 3 (items 133, 134): (see 136, 2010 below)

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

147, 2011

29 Nov 2011

Schedule 4: 30 Nov 2011

Sch. 4 (item 4)

Social Security Amendment (Liquid Assets Waiting Period) Act 2009

25, 2009

26 Mar 2009

Schedule 1 (items 8–10): (zzze)

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
Schedule 2 (item 1): (zzzf)
Schedule 3: 1 July 2009
Schedule 4 (items 16–19): [see Note 6 and Table A]
Schedule 8 (items 3, 4): 1 July 2011

Sch. 1 (item 22), Sch. 2 (items
41–48), Sch. 3 (item 2), Sch. 4 (item 19), 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 (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

Schedule 18 (items 6–9): (zzzg)

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): (zzzh)
Schedule 4 (items 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, 258, 282, 319–341, 344): Royal Assent
Schedule 2 (items 4–15, 25
–27, 30, 31): 1 Oct 2009
Schedule 2 (item 23): 1 Jan 2010
Schedule 5 (items 237, 238): (zzzi)

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

Schedule 6 (items 112, 113): (see 56, 2010 below)

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

114, 2009

16 Nov 2009

Schedule 1 (items 8–12) and Schedule 2: (zzzj)

Sch. 2
[see Note 1]

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

118, 2009

4 Dec 2009

Schedule 3 and Schedule 6 (item 5): Royal Assent
Schedule 4: 1 July 2010
Schedule 6 (items 6, 7): [see Note 7]

Sch. 3 (item 3) and Sch. 4 (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)

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Schedule 1 (item 33) and Schedule 2 (item 24): Royal Assent
Schedule 2 (item 20): (zzzk)
Schedule 2 (item 23): (zzzk)
Schedule 2 (item 29): (zzzk)
Schedule 2 (items 30, 31): (zzzk)
Schedule 5 (item 137(a)): (zzzk)

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

Schedule 1 (items 1–13, 16–20), Schedule 3 (items 11, 12), Schedule 4 (items 3–6) and Schedule 5 (item 6): Royal Assent
Schedule 2 (items 1–11): 25 Mar 2010
Schedule 2 (items 12–26): [see Note 9 and Table A]
Schedule 3 (items 1, 2): (zzzl)
Schedule 3 (item 3): (zzzl)
Schedule 3 (items 4–8): 15 Mar 2007 (see s. 2(1))
Schedule 3 (item 9): (zzzl)
Schedule 4 (items 1, 2): 4 June 2009
Schedule 5 (items 2, 3): 25 Feb 2009
Schedule 5 (items 4, 5): (zzzl)

Sch. 1 (items 3, 11–13), Sch. 2 (items
22–25), Sch. 3 (items 11, 12), Sch. 4 (item 6) and Sch. 5 (item 6)
Sch. 2 (item 11) (am. by 147, 2011, Sch. 6 [items 2–5])
Sch. 2 (item 26) (am. by 46, 2011, Sch. 2 [items 1112, 1113])

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)

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, 55–57, 79–110, 112–129, 131–137,
139–146, 146A, 147, 148, 148A, 149, 150,
150A–150F,
151–188,
193–197,
203–220) and Schedule 6 (items 1–11, 19–26, 56, 57, 115, 127–155): Royal Assent
Schedule 2 (items 2, 4): 4 June 2010
Schedule 5 (items 58–72, 78,
198–202): (zzzm)
Schedule 5 (item 111): (zzzm)
Schedule 6 (items 112, 113): (zzzm)

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)
S. 2(1) (item 11) (rs. by 136, 2010, Sch. 3 [item 132])
S. 2(1) (items
11A–11D) (ad. by 136, 2010, Sch. 3 [item 132])

as amended by

 

 

 

 

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

136, 2010

7 Dec 2010

Schedule 3 (item 132): (see 136, 2010 below)

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

41, 2011

27 June 2011

Schedule 5 (items 368–371): (see 41, 2011 below)

 

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

Schedule 1 (items 34, 35) and Schedule 6 (items 7–10): 29 June 2010
Schedule 2 (item 26): 1 July 2010
Schedule 2 (item 27): (zzzn)
Schedule 3, Schedule 4 and Schedule 5 (items 1, 7–9): Royal Assent
Schedule 5 (items 10, 11): [see Note 10]

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

Tax Laws Amendment (Transfer of Provisions) Act 2010

79, 2010

29 June 2010

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

Sch. 4 (item 51) and Sch. 5 (item 13)

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

90, 2010

29 June 2010

Schedule 2, Schedule 4 (items 5–8) and Schedule 5 (items 1–3, 6–8): Royal Assent

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

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

Schedule 1 (items 15–20, 21(2)) and Schedule 4 (items 1–17, 19–24,
26–29, 31, 32): 17 Nov 2010
Schedule 2 (items 2, 3): 1 Dec 2010 (see F2010L03106)
Schedule 2 (item 6): [see Note 11]

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
Schedule 3 (items 3–94, 96–130, 133, 134): (zzzp)
Schedule 3 (item 131): (zzzp)
Schedule 3 (item 132): (zzzp)
Schedule 6 (items 1, 5): 1 Apr 2010

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

Schedule 1 (items 1, 2): 12 Apr 2011
Schedule 2 (items 1, 2): [see Note 12]

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): Royal Assent
Schedule 1 (items 3, 4) and Schedule 2 (items 4, 5): [see Note 13]
Schedule 3 (items 32–36): 26 May 2011

Sch. 3 (item 36)

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 1 (items 7, 8): [see Note 14]
Schedule 5 (items 9, 18–20): 28 June 2011
Schedule 5 (items 51–54): 1 July 2011
Schedule 5 (items 55, 56): (zzzq)
Schedule 5 (items 368–371): (zzzq)

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

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): Royal Assent
Schedule 4 (items 10, 11): [see Note 15]

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

Schedule 1 (items 1–3, 6–12, 14), Schedule 2 (items 8–27, 45–51), Schedule 3 (items 1–3, 9–19) and Schedule 4 (items 33, 34): Royal Assent
Schedule 3 (items 4–8): 30 June 2011

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

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

Schedule 1 and Schedule 3 (items 3–8): Royal Assent
Schedule 3 (items 1, 2): 22 Feb 2011
Schedule 3 (items 9, 10): [see Note 16]
Schedule 3 (items 11, 12): [see Note 16]
Schedule 3 (items 13, 14): [see Note 16]

Sch. 1 (item 3)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Schedule 2 (items 4–71): [see s. 2(1) and Note 17]
Schedule 2 (items 74–77): [see Note 17 and Table A]

Sch. 2 (item 77)

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): [see Note 18]

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): [see Note 19 and Table A]

Sch. 3 (item 24)


(a)     The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 7–9) only of the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997, subsection 2(4) of which provides as follows:

                 (4)   Schedule 2 commences on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.

(b)     The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 15–17) only of the Taxation Laws Amendment Act (No. 2) 1997, subsection 2(1) of which provides as follows:

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

(ba)   The Taxation Laws Amendment Act (No. 2) 1997 was amended by Schedule 6 (items 23, 24) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(14) of which provides as follows:

               (14)   The items of Part 4 of Schedule 6, other than item 22, are taken to have commenced immediately after the Taxation Laws Amendment Act (No. 2) 1997 received the Royal Assent.

         The Taxation Laws Amendment Act (No. 2) 1997 received the Royal Assent on 30 June 1997.

(c)     The Income Tax Assessment Act 1997 was amended by the Tax Law Improvement Act 1997, subsections 2(1)–(3) and (5) of which provide as follows:

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

                 (2)   Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.

                 (3)   Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.

                 (5)   If there is no note specifying the commencement of an item in Schedule 12, the item commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.

(d)     The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2–7), Schedule 6 (items 10–12), Schedule 14 (items 43–60) and Schedule 15 (items 7–12) only of the Taxation Laws Amendment Act (No. 3) 1997, subsections 2(1), (3), (7) and (9) of which provide as follows:

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

                 (3)   Part 2 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of the Income Tax Assessment Act 1997.

         The Income Tax Assessment Act 1997 came into operation on 1 July 1997.

                 (7)   Part 4 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.

                 (9)   Part 2 of Schedule 15 commences at the later of:

                              (a)   the start of the day on which this Act receives the Royal Assent; and

                              (b)   immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997.

         Schedule 1 of the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.

(e)     The Income Tax Assessment Act 1997 was amended by Schedule 2 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

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

(f)      The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 19, 20) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:

                 (5)   Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.

(g)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 338–342,
369–381) only of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997, subsection 2(2) of which provides as follows:

                 (2)   Part 3 of Schedule 1 commences on 1 July 1998. The remaining items of Schedule 1 commence on 20 March 1998.

(h)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 44, 45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997, subsection 2(3) of which provides as follows:

                 (3)   Items 44 and 45 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997 or on 1 January 1998, whichever is the later.

         Schedule 1 to the Tax Law Improvement Act 1997 commenced immediately after the commencement of the Income Tax Assessment Act 1997.

         The Income Tax Assessment Act 1997 came into operation on 1 July 1997.

(i)      The Income Tax Assessment Act 1997 was amended by Schedules 3, 4, 5, 10 (items 1–19) and 11 only of the Taxation Laws Amendment Act (No. 1) 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(j)      The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 4–7) and Schedule 4 (items 1–3 and 5) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(1) of which provides as follows:

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

(k)     The Income Tax Assessment Act 1997 was amended by Schedule 12 (items 25–46) only of the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2) to (10), this Act commences on 1 July 1998.

(l)      The Income Tax Assessment Act 1997 was amended by the Tax Law Improvement Act
(No. 1) 1998
, subsections 2(1)–(4) of which provide as follows:

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

                 (2)   Schedule 2 (except item 3 of it) commences immediately after the commencement of Schedule 1.

                 (3)   Schedule 3 commences immediately after the commencement of Schedule 2 (except item 4 of it).

                 (4)   Each of Schedules 4 to 8 commences immediately after the commencement of the immediately preceding Schedule.

         Schedule 1 to the Tax Law Improvement Act (No. 1) 1998 commenced on 22 June 1998.

(m)    The Income Tax Assessment Act 1997 was amended by Schedule 6 only of the Taxation Laws Amendment (Company Law Review) Act 1998, subsection 2(3) of which provides as follows:

                 (3)   Schedule 6 commences immediately after the later of:

                              (a)   the commencement of section 1 of this Act; and

                              (b)   the commencement of section 1 of the Tax Law Improvement Act (No. 1) 1998.

         Schedule 6 commences immediately after section 1 to this Act.

         Section 1 commenced on 1 July 1998 (see Gazette 1998, No. S325)

(n)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13) only of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(o)     The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 40–45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998, subsection 2(9) of which provides as follows:

                 (9)   Schedule 7 commences, or is taken to have commenced, on 1 April 1998.

(p)     The Income Tax Assessment Act 1997 was amended by Schedule 2 of the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2) and (3), this Act commences on 1 July 1999.

(q)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 277–280) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.

(r)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 122–125,
129–132 and 134–136) and Schedule 2 (items 50–55) only of the Assistance for Carers Legislation Amendment Act 1999, subsections 2(2)(a), (b), (3) and (4) of which provide as follows:

                 (2)   The following provisions:

                              (a)   Parts 1 and 4 of Schedule 1;

                              (b)   Schedule 2 (other than items 1 and 3);

                         commence immediately after the commencement of Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998.

Note:           Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 commences on 1 July 1999.

                 (3)   Part 2 of Schedule 1 is taken to have commenced immediately after Schedule 1 to the Tax Law Improvement Act 1997.

Note:           Schedule 1 to the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.

                 (4)   Part 3 of Schedule 1 is taken to have commenced on 1 July 1998.

(s)     The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9–14) only of the Taxation Laws Amendment Act (No. 1) 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(t)      The Income Tax Assessment Act 1997 was amended by Schedule 7 (item 105) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:

                 (2)   The following provisions commence on the transfer date:

                              (e)   subject to subsections (12), (14) and (15), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).

               (16)   The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.

(u)     Subsection 2(2) of the Taxation Laws Amendment Act (No. 6) 1999 provides as follows:

                 (2)   Item 2 of Schedule 7 commences immediately after the commencement of Schedule 5.

(v)     The Income Tax Assessment Act 1997 was amended by Schedule 10 (items 24–54) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 subsection 2 (1) of which provides as follows:

                 (2)   Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.

(w)    Subsections 2(2) and (3) of the Taxation Laws Amendment Act (No.4) 1999 provide as follows:

                 (2)   Schedule 2 commences just after Schedule 1.

                 (3)   Part 2 of Schedule 3 commences just after Part 1 of Schedule 3.

(x)     The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 2) only of the Taxation Laws Amendment Act (No. 7) 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(y)     The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 532–534) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(z)     The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 17, 18) only of the Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999, subsection 2(4) of which provides as follows:

                 (4)   Schedules 4 and 12 commence on the day on which this Act receives the Royal Assent or 1 October 1999, whichever is the later.

(za)   The Income Tax Assessment Act 1997 was amended by Schedule 5 (items 17–21) only of the Corporate Law Economic Reform Program Act 1999, subsection 2(2) of which provides as follows:

                 (2)   The following provisions commence on a day or days to be fixed by Proclamation:

                              (a)   section 3;

                              (b)   the items in Schedules 1 to 7 (other than item 18 of Schedule 7);

                              (c)   the items in Schedules 10, 11 and 12.

(zaa) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Capital Allowances) Act 1999, subsection 2(2) of which provides as follows:

                 (2)   Items 17 and 18 of Schedule 2 commence on the day on which the Taxation Laws Amendment Act (No. 5) 1999 receives the Royal Assent.

         Items 17 and 18 did not commence due to incorrect citation. The Taxation Laws Amendment Bill (No. 5) 1999 was enacted as the Taxation Laws Amendment Act (No. 1) 2001 which commenced on 30 June 2001.

(zb)   The Income Tax Assessment Act 1997 was amended by Schedule 1 of the New Business Tax System (Capital Gains Tax) Act 1999, subsection 2(2) of which provides as follows:

                 (2)   If item 1 of Schedule 9 to the New Business Tax System (Integrity and Other Measures) Act 1999 has not commenced before that day, Schedule 1 to this Act commences immediately after that item commences.

         Item 1 of Schedule 9 commenced on 10 December 1999.

(zba) The New Business Tax System (Capital Gains Tax) Act 1999 was amended by Schedule 3 (item 16) only of the Taxation Laws Amendment Act (No. 7) 2000, subsection 2(1) of which provides as follows:

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

(zc)   The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13, 18), Schedule 2 (items 1–3, 5), Schedule 3 (items 1–4, 7), Schedule 4 (items 1–15, 19), Schedule 5 (items 1–12), Schedule 6, Schedule 7 (item 11), Schedule 8, Schedule 9 (items 1–14, 23–33), and Schedule 10 only of the New Business Tax System (Capital Gains Tax) Act 1999, subsections 2(1) and (2) of which provide as follows:

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

                 (2)   Schedule 5 is taken to have commenced on 22 February 1999.

(zd)   The Income Tax Assessment Act 1997 was amended by Schedule 3 only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(9) of which provides as follows:

                 (9)   Schedule 3 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

         The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.

(ze)   The Income Tax Assessment Act 1997 was amended by Schedule 5 and Schedule 8 (items 1–6) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsections 2(1) and (10) of which provide as follows:

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

               (10)   Items 1 to 6 of Schedule 8 commence immediately after the commencement of Schedule 3 to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.

         Schedule 3 of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.

(zf)    The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:

               (11)   Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

(zg)   The Income Tax Assessment Act 1997 was amended by Schedule 7, Schedule 8, Schedule 11 (items 80–105), Schedule 16 (items 18, 19) and Schedule 18 only of the A New Tax System (Tax Administration) Act 1999, subsections 2(1), (7)(d), (e), (9)(b) and (14) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

                 (7)   The following provisions commence on the day on which this Act receives the Royal Assent:

                              (d)   Schedules 7, 8, 9 and 17;

                              (e)   items 16 and 20 of Schedule 18.

                 (9)   The following provisions commence on 1 July 2000:

                              (b)   Schedule 11 (other than item 44).

               (14)   Items 4, 5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

         The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.

(zga) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3 (item 17) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 4 (4) of which provides as follows:

                 (4)   Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.

         Section 1 commenced on 22 December 1999.

(zh)   The Income Tax Assessment Act 1997 was amended by Schedule 3 (item 38), Schedule 4 (items 13–16) and Schedule 5 only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

         Section 1 of the A New Tax System (Tax Administration) Act 1999 commenced on 12 December 1999 immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

(zi)    The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2 and 3), Schedule 4, Schedule 5, Schedule 6 (items 1–32), Schedule 8 (item 19), Schedule 9, Schedule 10 (items 12–16, 31–37) only of the Taxation Laws Amendment Act (No. 2) 2000, subsections 2(1), (8), (10), (11) and (13) of which provide as follows:

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

                 (8)   Schedule 4 commences, or is taken to have commenced, immediately after the commencement of the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999.

               (10)   If, apart from this subsection, items 14, 15 and 16 of Schedule 6 would commence at or before the commencement of the Taxation Laws Amendment (Political Donations) Act 2000, those items are taken to have commenced immediately after the commencement of that Act.

               (11)   Item 19 of Schedule 6 commences, or is taken to have commenced, immediately after item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999.

               (13)   Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998. Items 18 and 20 are taken to have commenced on 1 July 1999.

         The Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 came into operation on 17 December 1999.

         Item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999 commenced on 16 July 1999.

         Items 14–16 of Schedule 6 to the Taxation Laws Amendment Act (No. 2) 2000 were repealed by the Taxation Laws Amendment Act (No. 2) 2002 before they commenced.

         Section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 commenced on 1 July 1998. (see Gazette, 1998 No. S325)

(zj)    The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 3 and 4), Schedule 3 (items 1–4) and Schedule 5 (item 1) only of the Taxation Laws Amendment Act (No. 3) 2000, subsections 2(1) and (3) of which provide as follows:

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

                 (3)   Schedule 2 is taken to have commenced on 7 December 1998.

(zk)   The Income Tax Assessment Act 1997 was amended by Schedule 1 (item 3), Schedule 2 (items 1–6) and Schedule 6 (items 1–11) only of the New Business Tax System (Miscellaneous) Act (No. 1) 2000, subsection 2(2) of which provides as follows:

                 (2)   Schedules 1, 2 and 3, Part 1 of Schedule 4 and Schedule 6 commence on 1 July 2000.

(zl)    The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–25) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:

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

(zm)  The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1)–(3), (5) and (11) of which provide as follows:

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

                 (2)   Items 18 and 67 of Schedule 1 are taken to have commenced at 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.

                 (3)   Items 26 to 29 and 33 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000.

                 (5)   Items 67, 68 and 70 of Schedule 2 commence on 1 July 2001.

               (11)   Schedule 9 (except items 5, 9, 26, 43, 55, 56, 57, 62, 63, 66 and 67) commences, or is taken to have commenced, on 1 July 2000.

         Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.

(zn)   The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 49–53), Schedule 4A and Schedule 5 only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (6) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

                 (6)   Items 8 and 9 of Schedule 5 commence, or are taken to have commenced, on 1 July 2000.

         Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.

(zo)   The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 28–30) only of the Indirect Tax Legislation Amendment Act 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.

         Part 1 of Schedule 1 commenced on 1 July 2000.

(zp)   The Income Tax Assessment Act 1997 was amended by Schedule 6 (items 47 and 48) and Schedule 7 (item 15) only of the Taxation Laws Amendment Act (No. 8) 2000, subsection 2(1) of which provides as follows:

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

(zq)   The Income Tax Assessment Act 1997 was amended by the Taxation Laws Amendment Act (No. 7) 2000, subsections 2(1), (3) and (4) of which provide as follows:

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

                 (3)   Items 46 and 50 of Schedule 4 are taken to have commenced at the start of the 1998–99 income year.

                 (4)   Schedule 5 commences, or is taken to have commenced, immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000.

         Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.

(zr)    The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 62) only of the Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the 28th day after the day on which it receives the Royal Assent.

(zs)   The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 264–275) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(zt)    Subsection 2(2) of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 provides as follows:

                 (2)   Schedule 3 commences, or is taken to have commenced, just after the commencement of the Taxation Laws Amendment Act (No. 1) 2001.

         The Taxation Laws Amendment Act (No. 1) 2001 came into operation on 30 June 2001.

(zta)  Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

9.  Items 79 to 99 of Schedule 3

Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

30 June 2001

(zu)   The Income Tax Assessment Act 1997 was amended by Schedules 1 and 2 only of the New Business Tax System (Simplified Tax System) Act 2001, subsection 2(1) of which provides as follows:

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

(zv)   Section 2 of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 provides as follows:

                    2   This Act commences immediately after the commencement of the Family Law Legislation Amendment (Superannuation) Act 2001.

         The Family Law Legislation Amendment (Superannuation) Act 2001 came into operation on 28 December 2002.

(zw)  The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 92–101) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.

(zx)   The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Thin Capitalisation) Act 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2) and (3), this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.

(zy)   The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 8 and 9) and Schedules 7 and 8 only of the Taxation Laws Amendment Act (No. 2) 2001, subsection 2(1) of which provide as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(zz)   The Income Tax Assessment Act 1997 was amended by Schedule 4, Schedule 5 (items 1–9) and Schedule 6 (items 1–16 and 16L–16N and 17) only of the Taxation Laws Amendment Act (No. 6) 2001, subsections 2(1), (4), (4B), (4C) and (5) of which provide as follows:

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

                 (4)   Items 4 and 5 of Schedule 4 commence, or are taken to have commenced, immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 5) 2001.

               (4B)   Items 4A and 4B of Schedule 6 commence immediately after the commencement of item 4 of that Schedule.

               (4C)   Item 4C of Schedule 6 commences:

                              (a)   if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4B of Schedule 6 to this Act; or

                              (b)   if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.

                 (5)   Item 5 of Schedule 6 commences:

                              (a)   if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4 of Schedule 6 to this Act; or

                              (b)   if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.

         Schedules 1 and 3 to the Taxation Laws Amendment Act (No. 5) 2001 commenced on 1 October 2001.

(zza) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 28–44 and 69–84) and Schedule 3 (items 11–13) only of the Taxation Laws Amendment (Research and Development) Act 2001, section 2 of which provides as follows:

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

                 (2)   Division 1 of Part 3 of Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.

                 (3)   Division 2 of Part 3 of Schedule 2 commences, or is taken to have commenced, immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.

(zzb) Subsection 2(1) (items 10, 12 14, 29, 31, 32, 48, 50, 52, 53 and 58–61) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Provision(s)

Commencement

Date/Details

10.  Schedule 9, item 10

Immediately after section 30‑25 of the Income Tax Assessment Act 1997 commenced

1 July 1997

12.  Schedule 9, items 13 and 14

Immediately after section 30‑45 of the Income Tax Assessment Act 1997 commenced

1 July 1997

14.  Schedule 9, item 21

Immediately after section 30‑55 of the Income Tax Assessment Act 1997 commenced

1 July 1997

29.  Schedule 12, item 19

Immediately after the time specified in the Social Security and Veterans’ Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998 for the commencement of item 1 of Schedule 3 to that Act

30 June 1998

31.  Schedule 12, items 21 and 22

Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of item 3 of Schedule 3 to that Act

22 June 1998

32.  Schedule 12, items 23 and 24

Immediately after the time specified in the Tax Law Improvement Act 1997 for the commencement of item 15 of Schedule 4 to that Act

1 July 1997

34.  Schedule 12, items 27 and 28

Immediately after the time specified in the Taxation Laws Amendment Act (No. 1) 1998 for the commencement of items 8 and 9 of Schedule 3 to that Act

16 April 1998

48.  Schedule 12, items 44 and 45