Taxation Administration Act 1953

This compilation includes commenced amendments made by Act No. 82, 2016. Amendments made by Act No. 86, 2016 have not commenced but are noted in the endnotes.

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 30 November 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Endnotes 1

Endnote 1—About the endnotes 1

Endnote 2—Abbreviation key 3

Endnote 3—Legislation history 4

Endnote 4—Amendment history 77

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Taxation Administration Act 1953	1, 1953	4 Mar 1953	1 Apr 1953
Income Tax and Social Services Contribution Assessment Act 1953	28, 1953	15 Apr 1953	15 Apr 1953	—
Entertainments Tax Abolition Act 1953 (a)	39, 1953	30 Sept 1953	1 Oct 1953	—
Pay‑roll Tax Assessment Act 1953	40, 1953	2 Oct 1953	1 Oct 1953	—
Estate Duty Assessment Act 1953	52, 1953	28 Oct 1953	28 Oct 1953	—
Salaries Adjustment Act 1955	18, 1955	10 June 1955	10 June 1955	s. 3(2)
Salaries (Statutory Offices) Adjustment Act 1957 (a)	39, 1957	12 Sept 1957	1 July 1957	—
Taxation Administration Act 1959	95, 1959	4 Dec 1959	4 Dec 1959	—
Salaries (Statutory Offices) Adjustment Act 1960 (a)	17, 1960	17 May 1960	17 May 1960	s. 2
Salaries (Statutory Offices) Adjustment Act 1964 (a)	75, 1964	5 Nov 1964	5 Nov 1964	s. 2
Taxation Administration Act 1965	155, 1965	18 Dec 1965	14 Feb 1966	—
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	—
Salaries Act 1968 (a)	120, 1968	2 Dec 1968	2 Dec 1968	s. 2
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	ss. 9(1) and 10
Taxation Administration Act 1974	133, 1974	9 Dec 1974	ss. 1 and 2: Royal Assent ss. 3, 4, 7, 8 and 10–12: 23 Dec 1974 (see Gazette 1974, No. 103D) Remainder: 1 July 1976 (see Gazette 1976, No. S107)	s. 9(2)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	Parts II–XVII (ss. 3–123): 15 May 1979 (see Gazette 1979, No. S86) Remainder: Royal Assent	ss. 110(2) and 125–127
Taxation Administration Amendment Act 1979	59, 1979	15 June 1979	15 June 1979	—
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	s. 3: 18 July 1983 (b)	s. 7(1) and (5)
Taxation Administration Amendment Act 1983	117, 1983	16 Dec 1983	16 Dec 1983	—
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	ss. 1 and 2: Royal Assent s. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	s. 317
Trust Recoupment Tax (Consequential Amendments) Act 1985	4, 1985	24 Mar 1985	5 Apr 1985 (see s. 2)	—
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	ss. 3, 4(2), 11, 12 and Part XI (ss. 54–56): 21 Aug 1981 ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3)) Remainder: Royal Assent	s. 2(4) and (5)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	s. 3: (c)	—
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 2) 1985	193, 1985	16 Dec 1985	s. 3: 3 July 1985 (d)	—
National Crime Authority (Miscellaneous Amendments) Act 1985	104, 1985	16 Oct 1985	s. 14(1): 1 July 1984 Remainder: Royal Assent	—
Taxation Laws Amendment Act (No. 2) 1985	123, 1985	28 Oct 1985	28 Oct 1985	—
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	Part II (ss. 3–9): 1 Jan 1986 Parts IV–VI (ss. 12–17): 1 July 1969 Remainder: Royal Assent	—
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	24 June 1986 (see s. 2)	s. 2(2)
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31–41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	—
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s. 31 and Parts VII and VIII (ss. 45–56): 24 June 1986 (see s. 2(2)) Remainder: 1 July 1986	ss. 213, 221, 229 and 231
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	ss. 33 and 36: 16 Dec 1985 (see s. 2(2)) ss. 34, 35 and 37–39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225) Remainder: Royal Assent	—
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	—
Taxation Administration Amendment (Recovery of Tax Debts) Act 1986	144, 1986	9 Dec 1986	9 Dec 1986	—
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	Part II (ss. 3–6) and ss. 8(a) and 9–11: 1 Jan 1987 s. 8(c): 10 June 1986 ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650) s. 55: 1 Mar 1987 (see Gazette 1987, No. S32) Remainder: Royal Assent	s. 55(2)
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	5 June 1987 (see s. 2)	—
Taxation Laws Amendment Act (No. 2) 1987	62, 1987	5 June 1987	Part VI (ss. 54, 55) and s. 62: Royal Assent (e) s. 56: 1 July 1987 (see Gazette 1987, No. S131) (e)	s. 55(2)
Taxation Laws Amendment Act (No. 3) 1987	108, 1987	13 Nov 1987	13 Nov 1987	s. 43
Crimes Legislation Amendment Act 1987	120, 1987	16 Dec 1987	Part VII (ss. 32, 33): Royal Assent (f)	—
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	s. 6 and Parts IV, V (ss. 63–88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent	—
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	—
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2)) Remainder: Royal Assent	—
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	(see 107, 1989 below)	—
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	Part IV (ss. 21–28) and s. 29(1): 1 Jan 1989 (see Gazette 1988, No. S399) (g)	—
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	—
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	s. 5(o): 18 Dec 1987 Remainder: 30 June 1989 (see s. 2(1))	—
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) Remainder: Royal Assent	—
Child Support (Assessment) Act 1989	124, 1989	21 Sept 1989	1 Oct 1989 (see Gazette 1989, No. S314)	—
Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989	163, 1989	19 Dec 1989	Part 7 (ss. 49–51): 13 Nov 1989 (h)	—
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	s. 31: 19 Jan 1989 Part 4 (ss. 35–37): 25 Jan 1989 Remainder: Royal Assent	—
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	17 Jan 1990	s. 2(2)
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	s. 43 and Part 10 (ss. 88–95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	—
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990	61, 1990	16 June 1990	Part 4 (ss. 25, 26): 1 July 1990 (i)	—
Corporations Legislation Amendment Act 1990	110, 1990	18 Dec 1990	Parts 1 and 2 (ss. 1–7): Royal Assent s. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79) Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)	—
Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990	119, 1990	28 Dec 1990	ss. 4–6, 7(g), 8, 19–21, 22(g) and 23: 22 Aug 1990 ss. 7(a)–(f) and 22(a)–(f): 1 Mar 1991 ss. 9, 10, 41(b) and 42(b): 1 Jan 1991 Remainder: Royal Assent	—
as amended by
Social Security Legislation Amendment Act 1991	69, 1991	25 June 1991	s. 22: Royal Assent (j) s. 23: (j)	—
Debits Tax Termination Act 1990	136, 1990	28 Dec 1990	1 Jan 1991	—
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	8 Jan 1991	—
Social Security Legislation Amendment Act 1990	6, 1991	8 Jan 1991	Part 8 (ss. 96–98): 1 Jan 1991 (k)	—
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	Part 5 (ss. 100–102): Royal Assent (l)	—
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	Part 6 (ss. 92, 93): Royal Assent (m)	—
Industrial Relations Legislation Amendment Act 1991	122, 1991	27 June 1991	ss. 4(1), 10(b) and 15–20: 1 Dec 1988 ss. 28(b)–(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332) Remainder: Royal Assent	s. 31(2)
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	ss. 11 and 89(2): 22 Jan 1991 ss. 40 and 42: 6 Jan 1992 (see s. 2(3)) ss. 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 ss. 47, 52, 53, 59, 90(2) and 97: (n) s. 82(2): 25 Dec 1991 s. 107: 24 June 1992 ss. 112–117: 1 Mar 1992 (see Gazette 1992, No. GN7) Part 9 (ss. 121, 122): 1 July 1991 Remainder: Royal Assent	ss. 114–117
Taxation Administration Amendment Act 1992	47, 1992	17 June 1992	17 June 1992	—
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	—
Taxation Laws Amendment Act (No. 3) 1992	98, 1992	30 June 1992	ss. 32–36: 1 July 1992 Remainder: Royal Assent	—
Taxation Laws Amendment (Self Assessment) Act 1992	101, 1992	30 June 1992	30 June 1992	ss. 12–14
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	—
Student Assistance Amendment Act 1992	138, 1992	19 Nov 1992	ss. 31–43: 1 Jan 1993 Remainder: Royal Assent	—
Taxation Laws Amendment (Superannuation) Act 1992	208, 1992	22 Dec 1992	Part 5 (ss. 90–93): Royal Assent (o)	—
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	s. 125: 23 June 1993 (see Gazette 1993, No. S186) (p)	—
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	Part 6 (ss. 121–126): Royal Assent (q)	—
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	Part 5 (ss. 62, 63): Royal Assent (r)	—
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993 Remainder: 1 July 1994	s. 77
Taxation Laws Amendment (Infrastructure Borrowings) Act 1994	163, 1994	16 Dec 1994	16 Dec 1994	—
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	—
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2)) Schedule 2 (items 8–13): 1 July 1994 Remainder: Royal Assent	Sch. 2 (items 1, 7, 18, 20)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Schedule 8 (items 6–8): Royal Assent (s)	Sch. 8 (item 8)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 4 (item 145): Royal Assent (t)	—
Family (Tax Initiative) Act 1996	63, 1996	27 Nov 1996	1 Jan 1997	—
Law and Justice Legislation Amendment Act 1997	34, 1997	17 Apr 1997	Schedule 16 (items 1–6, 8–11): 1 July 1997 (see Gazette 1997, No. S244) (u) Schedule 16 (item 7): Royal Assent (u)	—
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	Sch. 2 (items 5, 6)
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Schedule 7 (items 17, 18): Royal Assent (v)	—
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 1 (items 1–3) and Schedule 6 (item 19): Royal Assent (w)	—
Taxation Laws Amendment (Farm Management Deposits) Act 1998	85, 1998	2 July 1998	2 Jan 1999	—
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 346–352): 1 July 1999 (x)	¾
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 227, 228): 1 July 1999 (see Gazette 1999, No. S283) (y)	s. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4])
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Schedule 1 (item 21): Royal Assent Remainder: 18 Jan 2001	—
A New Tax System (Goods and Services Tax Administration) Act 1999	56, 1999	8 July 1999	1 July 2000	—
as amended by
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 70, 71): (ya)	—
A New Tax System (Indirect Tax Administration) Act 1999	59, 1999	8 July 1999	(z)	—
as amended by
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 5 (item 1): (za)	—
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 4 (item 1): 1 July 2000 (zb)	—
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 10 (items 66, 67A): 10 Dec 1999 (zc) Schedule 10 (item 67): (zc) Schedule 10 (item 68): 1 July 2000 (zc)	Sch. 10 (item 68) s. 2 (am. by 172, 1999, Sch. 2 [items 1, 2])
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	10 Dec 1999	Schedule 2 (items 1, 2, 5): (zca)	—
A New Tax System (Australian Business Number Consequential Amendments) Act 1999	85, 1999	8 July 1999	8 July 1999 (see s. 2)	—
Taxation Laws Amendment Act (No. 4) 1999	94, 1999	16 July 1999	Schedule 7: Royal Assent (zd)	—
Statute Stocktake Act 1999	118, 1999	22 Sept 1999	22 Sept 1999	—
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999	128, 1999	13 Oct 1999	s. 9 and Schedule 1 (items 75, 76): 13 Oct 1999 (ze) Schedule 3 (items 2, 3): 2 June 1997 (see Gazette 1997, No. S202) (ze) Schedule 3 (items 5, 6): Royal Assent (ze)	s. 9
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 911–915): 5 Dec 1999 (see Gazette 1999, No. S584) (zf)	—
Australian Security Intelligence Organisation Legislation Amendment Act 1999	161, 1999	10 Dec 1999	Schedule 6: Royal Assent (zg)	—
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 5 (items 2, 3): (zh) Schedule 5 (items 4–10): (zh)	—
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 7 (item 38) and Schedule 8 (items 19–22): (zi)	—
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 1–4, 85–88) and Schedule 2 (items 1–22, 35, 36, 75–82, 92, 93): Royal Assent (zj)	Sch. 1 (item 4) and Sch. 2 (items 35, 36, 92, 93) Sch. 1 (item 3) (am. by 179, 1999, Sch. 10 [item 20]; 44, 2000, Sch. 4 [items 2, 3])
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 20): (zja)	—
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 4 (items 2, 3): (zjb)	—
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 1 (items 1–4, 7, 8), Schedule 2 (items 1, 2, 86–93, 103–107, 130, 131), Schedule 6 (item 23), Schedule 10 (items 1–18) and Schedule 14: (zk) Schedule 2 (item 3): (zk) Schedule 2 (item 4): (zk) Schedule 2 (items 94–102): (zk) Schedule 3 (items 1, 2): (zk) Schedule 4 (items 1, 2): (zk) Schedule 5 (items 69, 73) and Schedule 6 (items 14–22, 24(5), (6)): Royal Assent (zk) Schedule 11 (items 111, 112): 1 July 2000 (zk) Schedule 12 (items 4–20) and Schedule 15 (items 9–18): 1 July 2000 (zk) Schedule 12 (item 21): (zk)	Sch. 1 (items 7, 8), Sch. 2 (items 107, 130, 131), Sch. 3 (item 2), Sch. 4 (item 2), Sch. 5 (item 73) and Sch. 6 (item 24(5), (6)) Sch. 2 (item 2) (am. by 44, 2000, Sch. 3 [item 4]; 91, 2000, Sch. 2 [item 1A])
as amended by
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 3 (item 4): (zka)	—
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 2 (item 1A): (zkb)	—
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 41): (zkc)	—
Federal Magistrates (Consequential Amendments) Act 1999	194, 1999	23 Dec 1999	Schedule 24: 23 Dec 1999 (zl)	—
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999	201, 1999	23 Dec 1999	Schedule 2: 24 Dec 1999 (zm)	—
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 1, Schedule 3 (items 55–67) and Schedule 4 (items 17–48): (zn) Schedule 2 (item 12): 1 Apr 2002 (zn) Schedule 3 (item 68): (zn)	Sch. 3 (item 62)
Taxation Laws Amendment Act (No. 2) 2000	58, 2000	31 May 2000	Schedule 8 (item 20): 1 July 1999 (zo)	—
Fuel Sales Grants (Consequential Amendments) Act 2000	60, 2000	19 June 2000	19 June 2000 (see s. 2)	—
Taxation Laws Amendment Act (No. 6) 2000	76, 2000	28 June 2000	28 June 2000	Sch. 1 (item 8(4))
Diesel and Alternative Fuels Grants Scheme Amendment Act 2000	77, 2000	30 June 2000	Schedule 2: Royal Assent (zp)	—
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Schedule 1 (items 26A, 26B, 27–58): Royal Assent (zq)	Sch. 1 (item 58)
New Business Tax System (Miscellaneous) Act (No. 2) 2000	89, 2000	30 June 2000	Schedule 2 (items 114, 116): (zr) Schedule 2 (items 115, 117): Royal Assent (zr) Schedule 7: (zr)	s. 2(6) (am. by 57, 2002, Sch. 12 [item 46])
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 46): (zra)	—
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 1 and Schedule 2 (items 68–120, 142A, 143, 144): (zs) Schedule 3 (items 1–16): (zs)	Sch. 1 (item 4) and Sch. 2 (item 144) Sch. 1 (item 3) am. by 101, 2006, Sch. 2 [items 14–17])
as amended by
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 14–17): Royal Assent	—
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 1 (items 10, 10A, 11), Schedule 4 (item 10), Schedule 6 (items 8–10), Schedule 7 (item 33) and Schedule 11 (item 17): (zt) Schedule 7 (items 31, 32) and Schedule 9 (items 12–16, 18): (zt)	Sch. 9 (item 18)
Social Security and Veterans’ Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000	94, 2000	30 June 2000	Schedule 5: 1 July 2000 (zu)	—
Youth Allowance Consolidation Act 2000	106, 2000	6 July 2000	Schedule 5 (items 10, 11): 1 July 1998 (zv) Schedule 5 (item 12): 1 July 1999 (zv)	—
Social Security and Veterans’ Entitlements Legislation Amendment (Private Trusts and Private Companies–Integrity of Means Testing) Act 2000	132, 2000	13 Nov 2000	13 Nov 2000	—
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Sch 2 (items 395–398, 418, 419): 24 May 2001 (s 2(3))	Sch 2 (items 418, 419)
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 5 (items 4–17, 18(1A), (2)): Royal Assent (zw) Schedule 7 (items 19, 20): (zw)	Sch. 5 (item 18(1A), (2))
Taxation Laws Amendment Act (No. 7) 2000	173, 2000	21 Dec 2000	Schedule 2: (zx)	Sch. 2 (item 5)
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Schedule 7 (items 28–37): 4 May 2001 (zy)	—
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	ss. 4–14 and Schedule 3 (items 509, 510): 15 July 2001 (see Gazette 2001, No. S285) (zz)	ss. 4–14
Family and Community Services Legislation (Simplification and Other Measures) Act 2001	71, 2001	30 June 2001	Schedule 2 (item 24): 1 July 1998 (zza)	—
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 (items 22, 62(1)), Sch. 2 (items 40, 48–53, 95(1)), Sch. 3 (items 29, 32, 33), Sch. 4 (item 10) and Sch. 5 (item 3)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 56): (zzaa)	—
Child Support Legislation Amendment Act 2001	75, 2001	30 June 2001	Schedule 5 (items 71–73): Royal Assent (zzb)	—
Financial Sector (Collection of Data–Consequential and Transitional Provisions) Act 2001	121, 2001	24 Sept 2001	ss. 1–3: Royal Assent Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)	—
National Crime Authority Legislation Amendment Act 2001	135, 2001	1 Oct 2001	Schedules 1–7 and 9–12: 12 Oct 2001 (see Gazette 2001, No. S428) Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428) Remainder: Royal Assent	—
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	s. 4 and Schedule 3: 15 Dec 2001 (zzc)	s. 4
Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001	159, 2001	1 Oct 2001	29 Oct 2001	Sch. 1 (item 97)
New Business Tax System (Debt and Equity) Act 2001	163, 2001	1 Oct 2001	1 July 2001	—
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 25)
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	Schedule 6 (items 18, 18A, 19(3), (4)): Royal Assent (zzd)	Sch. 6 (item 19(3), (4))
Taxation Laws Amendment (Superannuation) Act (No. 1) 2002	15, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (item 21)
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	Schedule 6 (items 10, 11): 1 July 2002 (zze) Schedule 6 (items 12–14): 27 July 2002 (zze)	Sch. 6 (items 11, 14)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 36, 37): (zzf) Schedule 12 (items 87–94): Royal Assent	—
New Business Tax System (Consolidation) Act (No. 1) 2002	68, 2002	22 Aug 2002	24 Oct 2002 (see s. 2)	—
Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002	86, 2002	11 Oct 2002	ss. 1–3: Royal Assent Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)	—
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	117, 2002	2 Dec 2002	Schedule 11 (items 12–15) and Schedule 14 (items 14, 15): (zzg)	—
Australian Crime Commission Establishment Act 2002	125, 2002	10 Dec 2002	Schedule 2 (items 125–187, 226): 1 Jan 2003	Sch. 2 (item 226)
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1–52, 54–75, 78–82): 20 May 2002 Remainder: Royal Assent	—
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003	11 Apr 2003	Schedule 4 (items 8–10), Schedule 6 (items 11, 12), Schedule 14 (items 8–12), Schedule 23 (item 14), Schedule 24 (items 1–19) and Schedule 28 (items 14–18, 19(3)): (zzh)	Sch. 24 (item 19) and Sch. 28 (item 19(3))
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003	Sch. 5 (items 36, 37)
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	Schedule 3 (items 134–139, 140(1)), Schedule 5 and Schedule 6 (items 2, 3): Royal Assent	Sch. 3 (item 140(1)), Sch. 5 (item 30) and Sch. 6 (item 3)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003 Schedule 10 (item 12): Royal Assent	Sch. 9 (items 18(2), 19)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (items 32, 33, 35): (zzi) Schedule 6 (item 34): Royal Assent	—
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Schedule 2 (items 15–26, 40) and Schedule 7 (items 19–22): Royal Assent	Sch. 2 (item 40) and Sch. 7 (items 20, 22)
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	12 Nov 2003	Sch. 1 (item 25)
Family and Community Services and Veterans’ Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Schedule 2 (items 24–26): Royal Assent	Sch. 2 (item 26)
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003	133, 2003	17 Dec 2003	17 Dec 2003	Sch. 4 (item 79)
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 8 (items 22, 23, 24(4)): Royal Assent	Sch. 8 (item 24(4))
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Schedule 2 (items 152–160): (zzj)	—
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	—
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	ss. 1–3: Royal Assent Remainder: 1 July 2004 (see s. 2(1))	—
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Schedule 1 (item 84): (zzk) Schedule 1 (item 107): (zzk) Schedule 1 (items 125, 126(1), (6), (11)): Royal Assent	Sch. 1 (item 126(1), (6), (11))
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Schedule 10 (items 41, 44(2), (3), 45): 1 July 2005	Sch. 10 (items 44(2), (3), 45)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 210, 211): (zzka)	—
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Schedule 11 (items 3–15): (zzl) Schedule 11 (item 130): (zzl) Schedule 11 (items 155–160, 163, 164): Royal Assent	—
Tax Laws Amendment (Small Business Measures) Act 2004	134, 2004	13 Dec 2004	Schedule 1 (items 15, 16), Schedule 2 (items 22, 23) and Schedule 3 (items 8–10): Royal Assent	Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	s. 4 and Schedule 1 (items 426, 496): Royal Assent	s. 4 and Sch. 1 (item 496)
Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005	10, 2005	22 Feb 2005	Schedule 1 (item 18): 1 July 2005	—
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 2 (items 13, 14(2)) and Schedule 3 (items 103–109, 111(3)): Royal Assent	Sch. 2 (item 14(2)) and Sch. 3 (item 111(3))
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 1 (items 12, 13) and Schedule 10 (items 233–241, 275): Royal Assent	Sch. 1 (item 13)
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 3: Royal Assent	Sch. 3 (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) and Sch. 2 (item 16)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 4 (items 7, 9)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 4 (item 5) and Sch. 6 (item 28(1))
Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005	83, 2005	6 July 2005	Schedule 3: Royal Assent	—
Statute Law Revision Act 2005	100, 2005	6 July 2005	Schedule 1 (items 64, 65): Royal Assent	—
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Schedule 2 (item 25): Royal Assent	—
Tax Laws Amendment (2005 Measures No. 4) Act 2005	160, 2005	19 Dec 2005	Schedule 4: 6 June 2006 (see F2006L01656) Remainder: Royal Assent	Sch. 1 (item 14(2), (3)) and Sch. 4 (item 27)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 1 (items 27–37, 46–56, 59) and Schedule 2 (items 1, 16–32): Royal Assent	Sch. 1 (items 32, 35, 37, 59) and Sch. 2 (items 28–32)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	Sch. 3 (item 17)
Student Assistance Legislation Amendment Act 2006	47, 2006	22 May 2006	Schedule 1 (items 24, 25) and Schedule 2 (items 26, 27): 1 July 2006	Sch. 1 (item 25) and Sch. 2 (item 27)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 131–169, 217–219): Royal Assent	Sch. 7 (items 133, 138, 139, 165)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 39–58, 160–165): 1 July 2006 (see s. 2(1)) Schedule 5 (items 59, 60): (zzm)	Sch. 5 (items 53–58, 60)
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006	74, 2006	26 June 2006	Schedule 1 (items 97–100): 1 July 2006	—
Petroleum Resource Rent Tax Assessment Amendment Act 2006	78, 2006	30 June 2006	Schedule 1 (items 11, 12) and Schedule 4 (items 25–38): 1 July 2006	Sch. 1 (item 12) and Sch. 4 (item 38)
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 4 (items 10–14), Schedule 6 (items 10, 11) and Schedule 7 (items 4–6): Royal Assent	Sch. 4 (item 14) and Sch. 7 (item 6)
as amended by
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (item 23): Royal Assent	—
Law Enforcement Integrity Commissioner (Consequential Amendments) Act 2006	86, 2006	30 June 2006	Schedule 1 (items 71, 72): 30 Dec 2006 (see s. 2(1))	—
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 1 (item 11) and Sch. 2 (item 7)
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, 3–11, 14, 15)
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (items 17–21): Royal Assent	Sch. 2 (item 19)
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 1 (item 25): (zzn) Schedule 4 (item 32): Royal Assent	—
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 1 (items 19–24), Schedule 2 (items 4, 5), Schedule 4 (items 11–13, 15, 16) and Schedule 5 (items 31–34, 36): Royal Assent Schedule 4 (item 14) and Schedule 5 (item 35): (zzo)	Sch. 1 (item 24), Sch. 4 (item 16) and Sch. 5 (items 32, 36)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 366–393, 406(1)–(3)): (zzp) Schedule 3 (items 61–66): 15 Mar 2007 Schedule 4 (item 12): 15 Mar 2007 (see s. 2(1))	Sch. 1 (item 406(1)–(3)) and Sch. 3 (item 66)
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 3 (items 17, 18): 1 July 2007	—
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007	12 Apr 2007	12 Apr 2007	—
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 1 (item 5) and Sch. 3 (item 39)
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 3 (item 22): Royal Assent	—
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 8 (items 3, 26(1), (2)): 1 July 2007 Schedule 10 (items 1, 2, 14–32): Royal Assent	Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 2 (item 67(3)) and Sch. 6 (item 9)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 212, 222, 225, 226), Schedule 4 (items 47, 48, 51, 52), Schedule 5 (items 29, 30, 48(1), (4), (5)) and Schedule 7 (items 99–102, 104(3)): Royal Assent Schedule 5 (item 47): (zzq)	Sch. 1 (items 222, 225, 226), Sch. 4 (items 51, 52) and Sch. 5 (item 48(1), (4), (5))
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	Schedule 1 (items 68–70, 71(12)): Royal Assent	Sch. 1 (item 71(12))
Tax Laws Amendment (Election Commitments No. 1) Act 2008	32, 2008	23 June 2008	Schedule 1 (items 1, 24–58): Royal Assent	Sch. 1 (item 58)
First Home Saver Accounts (Consequential Amendments) Act 2008	45, 2008	25 June 2008	Schedule 1 (items 53–66), Schedule 4 (item 64), Schedule 6 (items 18–21) and Schedule 7 (item 56): 26 June 2008	—
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 480–491): 4 July 2008	—
Tax Laws Amendment (2008 Measures No. 3) Act 2008	91, 2008	20 Sept 2008	Schedule 2: 1 July 2008	Sch. 2 (items 16, 18)
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Schedule 1 (items 24–26) and Schedule 2 (items 41, 42): 1 Oct 2008	Sch. 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (items 177–185): Royal Assent	—
Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008	105, 2008	17 Oct 2008	Sch 1 (item 60): 18 Oct 2008 (s 2(1) item 2)	—
Tax Laws Amendment (Education Refund) Act 2008	141, 2008	9 Dec 2008	Schedule 1 (items 8–10): Royal Assent	Sch. 1 (item 10)
Tax Laws Amendment (Luxury Car Tax–Minor Amendments) Act 2008	150, 2008	11 Dec 2008	Schedule 1 (items 6, 7): Royal Assent	Sch. 1 (item 7)
Temporary Residents’ Superannuation Legislation Amendment Act 2008	151, 2008	11 Dec 2008	Schedule 1 (items 23–26): 18 Dec 2008 (see F2008L04636)	—
Migration Legislation Amendment (Worker Protection) Act 2008	159, 2008	18 Dec 2008	Schedule 2: 14 Sept 2009 (see F2009L02375)	Sch. 2 (item 2)
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009	6, 2009	18 Feb 2009	Schedule 1 (items 5–7): 18 Feb 2009 (see s. 2(1))	—
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 2 and Schedule 4 (items 37–44): Royal Assent	Sch. 2 (item 9) and Sch. 4 (items 39, 44)
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Schedule 1 (items 101–105): Royal Assent	Sch. 1 (items 102, 103, 104(1)–(4), (6), (8)–(13), (16)–(19), 105(2)) 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 104(14)) (am by 85, 2013, Sch 8 [items 49–51]) Sch 1 (item 104(15)) (am by 85, 2013, Sch 8 [items 52–54]) Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2]) Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5]) 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

Federal Register of Legislation - Australian Government

Primary content

Taxation Administration Act 1953