Federal Register of Legislation - Australian Government

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Income Tax Assessment Act 1936

Authoritative Version
  • - C2017C00242
  • In force - Superseded Version
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Act No. 27 of 1936 as amended, taking into account amendments up to Veterans' Affairs Legislation Amendment (Budget Measures) Act 2017
An Act to consolidate and amend the law relating to the imposition assessment and collection of a tax upon incomes
Administered by: Treasury
Registered 19 Jul 2017
Start Date 01 Jul 2017
End Date 20 Feb 2018
Table of contents.

Income Tax Assessment Act 1936

No. 27, 1936

Compilation No. 150

Compilation date:                              1 July 2017

Includes amendments up to:            Act No. 59, 2017

Registered:                                         19 July 2017

This compilation is in 7 volumes

Volume 1:       sections 1–78A

Volume 2:       sections 79A–121L

Volume 3:       sections 124ZM–202G

Volume 4:       sections 251R–468

Volume 5:       Schedules

Volume 6:       Endnotes 1–4

Volume 7:       Endnote 5

Each volume has its own contents

 

This compilation includes commenced amendments made by Act No. 143, 2015 and Act No. 27, 2017

 

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 1 July 2017 (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                                                                         134


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

Income Tax Assessment Act 1936

27, 1936

2 June 1936

2 June 1936

 

Income Tax Assessment Act (No. 2) 1936

88, 1936

7 Dec 1936

7 Dec 1936

s 19

Judiciary Act 1937

5, 1937

3 July 1937

3 July 1937

s 5

Income Tax Assessment Act 1938

46, 1938

30 Nov 1938

28 Dec 1938

s 17

Income Tax Assessment Act 1939

30, 1939

26 Sept 1939

24 Oct 1939

s 5

Income Tax Assessment Act 1940

17, 1940

27 May 1940

24 June 1940

s 13

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

s 3: 6 Oct 1942 (s 2)

Income Tax Assessment Act (No. 2) 1940

65, 1940

14 Dec 1940

s 3, 14 and 15: 1 Jan 1941 (s 2(2))
s 10: 28 Nov 1940 (s 2(3))
Remainder: 14 Dec 1940 (s 2(1))

s 2(4)

Income Tax Assessment Act 1941

58, 1941

3 Dec 1941

s 27: 13 Oct 1939 (s 27(2))
Remainder: 31 Dec 1941

s 7(2) and 15(2)

as amended by

 

 

 

 

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

s 35: 31 Dec 1941 (s 35(2))

Income Tax Assessment Act (No. 2) 1941

69, 1941

18 Dec 1941

31 Dec 1941 (s 2)

s 2

Income Tax Assessment Act 1942

22, 1942

7 June 1942

7 June 1942 (s 2)

s 32

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

s 26: 28 July 1942 (s 26(2))
Remainder: 6 Oct 1942 (s 2)

s 32 and 33

Income Tax Assessment Act 1943

10, 1943

20 Mar 1943

s 17 and 26 (new s 251L and 251O added): 1 July 1943 (s 2(2) and gaz 1943, p 1289)
s 19–25: 1 Apr 1943 (s 2(3))
Remainder: 20 Mar 1943 (s 2(1))

s 28

Income Tax Assessment Act 1944

3, 1944

3 Apr 1944

s 7–9: 1 July 1943 (s 2(2))
s 16–20 and 22–25: 1 July 1944 (s 2(3))
Remainder: 3 Apr 1944 (s 2(1))

s 6(2), 20(2), (3) and 28

Income Tax Assessment Act (No. 2) 1944

28, 1944

6 Oct 1944

6 Oct 1944 (s 2)

s 12

Income Tax Assessment Act 1945

4, 1945

18 May 1945

15 June 1945

s 9(2), 15(2) and 20

Income Tax Assessment Act (No. 2) 1945

37, 1945

11 Oct 1945

s 3–9: 11 Oct 1945 (s 2)

s 9

Income Tax Assessment Act 1946

6, 1946

13 Apr 1946

13 Apr 1946 (s 2)

s 5(2) and 22

Income Tax Assessment Act 1947

11, 1947

3 June 1947

3 June 1947 (s 2)

s 38

Income Tax Assessment Act (No. 2) 1947

63, 1947

4 Dec 1947

s 3–13 and 15: 15 Dec 1947 (s 2)

s 13(2)–(8) and 15

Income Tax Assessment Act 1948

44, 1948

24 Nov 1948

22 Dec 1948

s 9(2) and 22

Income Tax Assessment Act 1949

66, 1949

28 Oct 1949

25 Nov 1949

s 5

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

s 3–34 and 36: 14 Dec 1950 (s 2)

s 23(2), 34(2) and 36

Income Tax and Social Services Contribution Assessment Act 1951

44, 1951

7 Dec 1951

7 Dec 1951 (s 2)

s 16(2), 20(2), 29(2) and 46

Income Tax and Social Services Contribution Assessment Act 1952

4, 1952

13 Mar 1952

13 Mar 1952 (s 2)

s 5

Income Tax and Social Services Contribution Assessment Act (No. 2) 1952

28, 1952

16 June 1952

s 2–17 and 19: 14 July 1952
s 18: 11 Mar 1952 (s 18(7))

s 6(2), 9(2), 10(2), 18(1)–(6) and 19

Income Tax and Social Services Contribution Assessment Act (No. 3) 1952

90, 1952

18 Nov 1952

s 3–24: 18 Nov 1952 (s 2)

s 6(2), 7(2)–(4), 10(2)–(5), 15(2), 17(2) and 21–24

Taxation Administration Act 1953

1, 1953

4 Mar 1953

First Sch: 1 Apr 1953

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

s 3–6: 15 Apr 1953 (s 2)

s 3(2) and 6

Income Tax and Social Services Contribution Assessment Act (No. 2) 1953

45, 1953

26 Oct 1953

26 Oct 1953 (s 2)

s 4(2), 17(2) and 18

Income Tax and Social Services Contribution Assessment Act (No. 3) 1953

81, 1953

11 Dec 1953

s 3–9: 11 Dec 1953 (s 2)

s 6(2) and 9

Income Tax and Social Services Contribution Assessment Act 1954

43, 1954

6 Nov 1954

6 Nov 1954 (s 2)

s 5(2) and 13

Income Tax and Social Services Contribution Assessment Act 1955

62, 1955

4 Nov 1955

s 3–12: 4 Nov 1955 (s 2)

s 3(2), (3), 5(2), 10(2), (3), 11(2), (3) and 12

Income Tax and Social Services Contribution Assessment Act 1956

25, 1956

23 May 1956

20 June 1956

s 3(2) and 4

Income Tax and Social Services Contribution Assessment Act (No. 2) 1956

30, 1956

6 June 1956

s 3–5: 1 July 1956 (s 2)

s 5

Income Tax and Social Services Contribution Assessment Act (No. 3) 1956

101, 1956

15 Nov 1956

s 3–13(b) and 14–26: 15 Nov 1956 (s 2(1))
s 13(c): 1 July 1956 (s 2(2))

s 4(2), (3), 5(2), (3) and 24–26

Salaries (Statutory Offices) Adjustment Act 1957

39, 1957

12 Sept 1957

s 3(2): 1 July 1957 (s 2)

Income Tax and Social Services Contribution Assessment Act 1957

65, 1957

28 Nov 1957

s 3–23: 28 Nov 1957 (s 2)

s 23

Income Tax and Social Services Contribution Assessment Act 1958

55, 1958

1 Oct 1958

1 Oct 1958 (s 2)

s 13

Income Tax and Social Services Contribution Assessment Act 1959

12, 1959

23 Apr 1959

14 Jan 1960 (s 2)

s 6

Income Tax and Social Services Contribution Assessment Act (No. 2) 1959

70, 1959

20 Nov 1959

s. 1(4): 14 Jan 1960 (s 1(5))
Remainder: 20 Nov 1959 (s 2)

s 3(2), (3), 5(2)–(4), 17 and 18

Income Tax and Social Services Contribution Assessment Act (No. 3) 1959

85, 1959

2 Dec 1959

s 3–36: 2 Dec 1959 (s 2(1))

s 19(2) and 27(2)

Salaries (Statutory Offices) Adjustment Act 1960

17, 1960

17 May 1960

s 3(2): 3 Dec 1959 (s 2)

Income Tax and Social Services Contribution Assessment Act 1960

18, 1960

20 May 1960

17 June 1960

s 8

Income Tax and Social Services Contribution Assessment Act (No. 2) 1960

58, 1960

25 Nov 1960

s 3–8: 25 Nov 1960 (s 2)

s 4(2), 7 and 8

Income Tax and Social Services Contribution Assessment Act (No. 3) 1960

108, 1960

16 Dec 1960

s 3–6: 16 Dec 1960 (s 2)

s 6

Income Tax and Social Services Contribution Assessment Act 1961

17, 1961

15 May 1961

12 June 1961

s 13

Income Tax and Social Services Contribution Assessment Act (No. 2) 1961

27, 1961

19 May 1961

s 3–5: 16 June 1961

s 5(2)

Income Tax and Social Services Contribution Assessment Act (No. 3) 1961

94, 1961

30 Oct 1961

s 3–23: 30 Oct 1961 (s 2)

s 3(2) and 23

Income Tax and Social Services Contribution Assessment Act 1962

39, 1962

28 May 1962

28 May 1962 (s 2)

s 9(2)

Income Tax and Social Services Contribution Assessment Act (No. 2) 1962

98, 1962

14 Dec 1962

s 3–5: 28 May 1963 (s 2)

Income Tax and Social Services Contribution Assessment Act 1963

34, 1963

31 May 1963

s 4: 13 July 1962 (s 2(2))
s 5: 1 July 1962 (s 2(3))
s 8: 1 Jan 1963 (s 2(4))
Remainder: 31 May 1963 (s 2(1))

s 11

Income Tax and Social Services Contribution Assessment Act (No. 2) 1963

69, 1963

31 Oct 1963

s 3, 4, 6(b), (c) and 7–56: 31 Oct 1963 (s 2(1))
s 5: 9 May 1963 (s 2(2))
s 6(a): 12 Dec 1957 (s 2(3))

s 55(2), (3) and 56

Income Tax and Social Services Contribution Assessment Act 1964

46, 1964

28 May 1964

28 May 1964 (s 2)

s 8

Income Tax and Social Services Contribution Assessment Act (No. 2) 1964

68, 1964

20 Oct 1964

s 3–10: 20 Oct 1964 (s 2(1))

s 9 and 10

Income Tax and Social Services Contribution Assessment Act (No. 3) 1964

110, 1964

23 Nov 1964

s 3–46: 23 Nov 1964 (s 2(1))

s 45 and 46

Salaries (Statutory Offices) Adjustment Act (No. 2) 1964

115, 1964

23 Nov 1964

s 3(2): 23 Nov 1964 (s 2)

Income Tax and Social Services Contribution Assessment Act 1965

33, 1965

2 June 1965

2 June 1965 (s 2)

s 7

Income Tax Assessment Act 1965

103, 1965

14 Dec 1965

14 Dec 1965 (s 2)

s 41–44

Income Tax Assessment Act (No. 2) 1965

143, 1965

18 Dec 1965

14 Feb 1966 (s 2)

s 4(2), (3) and 6(2), (3)

Income Tax Assessment Act 1966

50, 1966

26 Oct 1966

s 17: 4 Mar 1968 (s 2(2))
Remainder: 26 Oct 1966 (s 2(1))

s 17(2), (3), 20 and 21

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

s 4: 29 Oct 1966 (s 2)

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

s 3, 5 and 6: 29 Oct 1966 (s 2)

s 5 and 6

Income Tax Assessment Act 1967

19, 1967

12 May 1967

12 May 1967 (s 2)

s 5

Income Tax Assessment Act (No. 2) 1967

38, 1967

25 May 1967

s 3–16: 25 May 1967 (s 2)

s 15 and 16

Income Tax Assessment Act (No. 3) 1967

76, 1967

6 Nov 1967

s 3–14: 6 Nov 1967 (s 2)

s 3(2), (3), 5(2) and 14

Income Tax Assessment Act (No. 4) 1967

85, 1967

8 Nov 1967

s 2(2), (3) and 3–37: 8 Nov 1967 (s 2(1))

s 2(2), (3), 4(3), 6(4) and 35–37

Income Tax Assessment Act 1968

4, 1968

8 May 1968

8 May 1968 (s 2(1))

s 2(2) and 14

Income Tax Assessment Act (No. 2) 1968

60, 1968

25 June 1968

s 2(2), (3) and 3–23: 25 June 1968 (s 2(1))

s 2(2), (3), 16(2), 21, 22 and 23

as amended by

 

 

 

 

Income Tax Assessment Act 1973

51, 1973

14 June 1973

s 25(1) and (2): 14 June 1973 (s 2)

s 25(2)

Income Tax Assessment Act (No. 3) 1968

70, 1968

25 Oct 1968

s 3 and 4: 25 Oct 1968 (s 2)

s 3(2)

Income Tax Assessment Act (No. 4) 1968

87, 1968

21 Nov 1968

s 3–11: 21 Nov 1968 (s 2)

s 11

Income Tax Assessment Act (No. 5) 1968

148, 1968

9 Dec 1968

s 3–6: 9 Dec 1968 (s 2)

s 6

Income Tax Assessment Act 1969

18, 1969

4 June 1969

4 June 1969 (s 2)

s 3(2) and 4(2)

Income Tax Assessment Act (No. 2) 1969

93, 1969

27 Sept 1969

s 3–19: 27 Sept 1969 (s 2)

s 3(2), 7(2), 8(2), 10(2), 12(2)–(5), 18(2) and 19

Income Tax Assessment Act (No. 3) 1969

101, 1969

27 Sept 1969

s 3–7: 27 Sept 1969 (s 2)

s 6 and 7

Income Tax Assessment Act 1970

87, 1970

27 Oct 1970

27 Oct 1970 (s 2)

s 5(2)

Income Tax Assessment Act 1971

6, 1971

19 Mar 1971

19 Mar 1971 (s 2)

Income Tax Assessment Act (No. 2) 1971

54, 1971

25 May 1971

s 3–12: 25 May 1971 (s 2)

s 9(2) and 12

Income Tax Assessment Act (No. 3) 1971

93, 1971

12 Nov 1971

s 3–9: 12 Nov 1971 (s 2)

s 9

Income Tax Assessment Act 1972

5, 1972

24 Mar 1972

24 Mar 1972 (s 2)

s 4

Income Tax Assessment Act (No. 2) 1972

46, 1972

7 June 1972

s 3: 12 Apr 1972 (s 2)

Income Tax Assessment Act (No. 3) 1972

47, 1972

7 June 1972

s 3–12: 7 June 1972 (s 2)

s 12

Income Tax Assessment Act (No. 4) 1972

65, 1972

31 Aug 1972

s 3–5: 31 Aug 1972 (s 2)

s 5

Income Tax Assessment Act (No. 5) 1972

85, 1972

4 Oct 1972

s 3–9: 4 Oct 1972 (s 2)

s 8 and 9

Income Tax Assessment Act 1973

51, 1973

14 June 1973

s 25(1): 25 June 1968 (s 25(2))
Remainder: 14 June 1973 (s 2)

s 23 and 24

Income Tax Assessment Act (No. 2) 1973

52, 1973

14 June 1973

s 3–14: 14 June 1973 (s 2)

s 6(2), 8(2) and 14

Income Tax Assessment Act (No. 3) 1973

53, 1973

18 June 1973

s 3–8: 18 June 1973 (s 2)

s 8

Income Tax Assessment Act (No. 4) 1973

164, 1973

11 Dec 1973

s 3–17, 19–22 and Sch: 11 Dec 1973 (s 2)

s 19–22

Income Tax Assessment Act (No. 5) 1973

165, 1973

11 Dec 1973

s 3–36: 11 Dec 1973 (s 2)

s 4(3), (4), 5(2), 7, 8(2), (3), 9(3), 15(2), 17(2), 20(2), (3), 21(2), 23(2), 24(2), 25(2), 26(2), 27(2), 28(2), 32(2) and 34–36

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 20: 4 June 1976 (s 2)

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

Sch 1: 31 Dec 1973 (s 2)

s 9(1) and 10

as amended by

 

 

 

 

Statute Law Revision Act 1974

20, 1974

25 July 1974

Sch 1: 31 Dec 1973 (s 2)

Income Tax Assessment Act 1974

26, 1974

1 Aug 1974

1 Aug 1974 (s 2)

s 3(2), 5(2), 9(2) and 21

Income Tax Assessment Act (No. 2) 1974

126, 1974

6 Dec 1974

s 3–46: 6 Dec 1974 (s 2)

s 3(2), 5(2), 6(2), 7(2), 9(2), 10(2), 11(2), 14(2), 15(2), 16(2), 17(2), 18(2), 19(2), 20(2), 34(2), 35(2), 36(2), 37(2), (3), 38(2), (3), 40(2), 41(2), 42(2) and 44–46

Income Tax Assessment Act 1975

80, 1975

20 June 1975

20 June 1975 (s 2)

s 4(2), 5(2), (3), 7(2)–(5), 8(2), (3), 9(2), 10(2), 11(2), 12(2), 13(2), 14(2), 15(2), 16(2), 18(2), (3), 19(2), (3), 20(2), 21(2), 22(2), (3), 23(2), 24(2), 25(2), 26(2), 29(2), 30(2), 31(2), 32(2), 33(2), (3), 34, 35(2), 36, 38(2), (3), 42(2), 43(2), 44(2), (3), 46(2), (3), 47(2)–(4), 49(2), 50(2), 51(2), (3), 52(2), 53(2) and 54

as amended by

 

 

 

 

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

s 37: 20 June 1975 (s 2(2))

Income Tax Assessment Act (No. 2) 1975

117, 1975

11 Nov 1975

s 3–11(1)(b) and (d)–34: 11 Nov 1975 (s 2(1))
s 11(1)(c): 9 Feb 1976 (s 2(2))
s 30: never commenced (s 2(3))

s 7(2), 11(2), (3), 15(2), (3), 24(2), (3) and 31–34

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 21: 4 June 1976 (s 2)

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 3–19 and Sch: 4 June 1976 (s 2)

s 9(2) and 18(2)

Health Insurance Levy Assessment Act 1976

53, 1976

4 June 1976

s 3–7: 4 June 1976 (s 2)

s 6 and 7

as amended by

 

 

 

 

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

s 7 and 8: 29 Sept 1976 (s 2)

Income Tax Assessment Amendment Act (No. 2) 1976

56, 1976

4 June 1976

s 3–18: 4 June 1976 (s 2)

s 17 and 18

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

s 3–6 and 9: 29 Sept 1976 (s 2)

s 9

Income Tax Laws Amendment (Royalties) Act 1976

143, 1976

6 Dec 1976

s 4–6, 8 and 9: 6 Dec 1976 (s 2)

s 8 and 9

Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976

165, 1976

9 Dec 1976

1 Feb 1977 (s 2 and gaz 1977, No S3, p 3)

s 5(2), 8(2) and 9(2)

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

s 3–36: 20 Dec 1976 (s 2(1))

s 3(2), 4(2), (3), 9(2), 10(2) and 35(2)

Income Tax Assessment Amendment Act 1977

57, 1977

16 June 1977

s 3–15 and 18: 16 June 1977 (s 2(1))
s 16: 1 July 1976 (s 2(2))

s 18

Income Tax Assessment Amendment Act (No. 2) 1977

126, 1977

10 Nov 1977

10 Nov 1977 (s 2)

s 6(2), 8(2), (3), 9(2), 11(2), 12(2), 13(2), 16(2), 17(2), 18(2), 20(2), 21(2), 22(2) and 23

Income Tax Assessment Amendment Act (No. 3) 1977

127, 1977

10 Nov 1977

10 Nov 1977 (s 2)

s 3(2), (3) and 5(2)

Administrative Changes (Consequential Provisions) Act 1978

36, 1978

12 June 1978

s 8 and Sch 3: 12 June 1978 (s 2)

s 8

Income Tax Assessment Amendment Act 1978

57, 1978

22 June 1978

22 June 1978 (s 2)

s 3(2), 4(2), 5(2), 7(2), (3), 11(2), (3), 13(2), (3), 17(2), 19(2), 22(2), 23(2) and 24

Income Tax (Arrangements with the States) Act 1978

87, 1978

22 June 1978

s 17–71: 22 June 1978 (s 2)

Health Insurance Levy Assessment Amendment Act 1978

90, 1978

22 June 1978

22 June 1978 (s 2)

s 3(2), 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 2) 1978

123, 1978

13 Oct 1978

13 Oct 1978 (s 2)

s 3(2), (3), 6(2), (3), 8(2), 10(2), 11(2), 12(2), (3), 13(2), 14(2), 16(2), 17(2), 21 and 22

Income Tax Assessment Amendment Act (No. 3) 1978

171, 1978

28 Nov 1978

28 Nov 1978 (s 2)

s 3(2) and (3)

Income Tax Assessment Amendment Act (No. 4) 1978

172, 1978

28 Nov 1978

28 Nov 1978 (s 2)

s 5(2)–(5), 6(2), (3) and 31

Income Tax Assessment Amendment Act 1979

12, 1979

13 Mar 1979

13 Mar 1979 (s 2)

s 3(2), 4(2), 5(2), 7(2), 8(2), 9(2), 10(2), 11(2), (3), 12(2), 13(2), 14(2), 15(2), 16(2), 17(2), 18(2), 19(2) and 20(2)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

s 43 and 44: 15 May 1979 (s 2(2) and gaz 1979, No S86)

s 44

Income Tax Assessment Amendment Act (No. 2) 1979

27, 1979

4 June 1979

s 5: 5 Dec 1978 (s 2(2))
s 6: 23 June 1977 (s 2(3))
Remainder: 4 June 1979 (s 2(1))

Income Tax (Rates and Assessment) Amendment Act 1979

43, 1979

14 June 1979

s 4 and 5: 14 June 1979 (s 2)

s 5

Income Tax Assessment Amendment Act (No. 3) 1979

62, 1979

15 June 1979

15 June 1979 (s 2)

Income Tax Assessment Amendment Act (No. 4) 1979

146, 1979

28 Nov 1979

28 Nov 1979 (s 2)

s 3(2), (3), 4(2), 5(2), 6(2), (3), 7(2), 8(2) and 9(2)

Income Tax Assessment Amendment Act (No. 5) 1979

147, 1979

28 Nov 1979

29 Nov 1979 (s 2)

s 5 and 8(2)

Income Tax Laws Amendment Act 1979

149, 1979

28 Nov 1979

s 3–23 and 25–27: 28 Nov 1979 (s 2(1))
s 24: 21 July 1979 (s 2(2))

s 5(2), 6(2)–(5), 8(2), 9(2), 10(2), 11(2), (3), 12(2), 14, 15(2), 16(2), 17(2), 18(2), 23(2) and 25–27

Income Tax Laws Amendment Act 1980

19, 1980

30 Apr 1980

30 Apr 1980 (s 2)

s 3(2), (3), 4(2), 6, 7(2), 8(2), 9(2), 10(2), 11(2), 12(2), 13(2), 14(2), 15(2), 16(2)–(4), 17(2), 18(2), 19(2) and 20

Income Tax Assessment Amendment Act 1980

24, 1980

1 May 1980

1 May 1980 (s 2)

s 3(2), 4(2), 5(2), (3), 7(2), (3), 9(2) and 10(2)

Income Tax Assessment Amendment Act (No. 2) 1980

57, 1980

23 May 1980

23 May 1980 (s 2)

s 3(2), 5(2), 6(2), 9(2), 13(2), (3), 14(2), 15(2), 16(2), 21(2), 22(2), 23(2) and 24(2)

Income Tax Assessment Amendment Act (No. 3) 1980

58, 1980

23 May 1980

23 May 1980 (s 2)

s 3(2) and 4(2)

Income Tax Assessment Amendment Act (No. 4) 1980

124, 1980

17 Sept 1980

17 Sept 1980 (s 2)

s 4(2), 8(2) and 16

Income Tax Assessment Amendment Act (No. 5) 1980

133, 1980

19 Sept 1980

19 Sept 1980 (s 2)

s 4(2), 5(2), 6(2), (3), 7(2), 8(2) and 9(2)

Taxation Debts (Abolition of Crown Priority) Act 1980

134, 1980

19 Sept 1980

s 3–5: 19 Sept 1980 (s 2)

s 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 6) 1980

159, 1980

10 Dec 1980

10 Dec 1980 (s 2)

s 3(2), 5(2), (3), 8(2) and 13

as amended by

 

 

 

 

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

s 27: 24 June 1981 (s 2)

s 27(2)

Statute Law Revision Act 1981

61, 1981

12 June 1981

Sch 2: 30 Sept 1983 (s 2(2) and gaz 1983, No S222)

Sch 3: 12 June 1981 (s 2(1))

Companies (Miscellaneous Amendments) Act 1981

92, 1981

18 June 1981

Sch: 1 July 1982 (s 2(3))

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

s 4–25: 24 June 1981 (s 2)

s 6(2), 10(2)–(4), 15(2)–(4), 17(2), 18(2), 21(2) and 25

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

s 25: 24 June 1981 (s 2(2))

Income Tax (Assessment and Rates) Amendment Act 1981

109, 1981

24 June 1981

s 4–30: 24 June 1981 (s 2)

s 24(2), 25(2), 26(2), 28(2) and 29(2)–(4)

Income Tax Laws Amendment Act (No. 2) 1981

110, 1981

24 June 1981

s 4–11: 24 June 1981 (s 2)

s 11

Income Tax Assessment Amendment Act 1981

111, 1981

24 June 1981

24 June 1981 (s 2)

s 19

Income Tax Laws Amendment Act (No. 3) 1981

154, 1981

26 Oct 1981

s 4–31 and 39–41: 26 Oct 1981 (s 2)

s 39–41

Income Tax Assessment Amendment Act (No. 2) 1981

175, 1981

2 Dec 1981

2 Dec 1981 (s 2)

s 3(2), (3), 4(2), (3) and 5(2)

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

s 3–24: 17 May 1982 (s 2(1))

s 3(2)–(4), 4(2), (3), 6(2), 9(2)–(5), 10(2)–(6), 11(2)–(4), 12(2), (3), 13(2), (3), 14(2), (3), 15(2), 16(2), 17(2), (3), 18(2), 19(2)–(6), 20(2), 21(2), 22(2), 23(2)–(4) and 24

Income Tax Assessment Amendment Act (No. 2) 1982

38, 1982

2 June 1982

2 June 1982 (s 2)

Income Tax Assessment Amendment Act (No. 3) 1982

39, 1982

2 June 1982

s 3: 3 June 1982 (s 2(2))
Remainder: 2 June 1982 (s 2(1))

s 4(2)

Income Tax Assessment Amendment Act (No. 4) 1982

76, 1982

13 Sept 1982

13 Sept 1982 (s 2)

s 4(2), (3), 6(2)–(4) and 11

Statute Law (Miscellaneous Amendments) Act (No. 2) 1982

80, 1982

22 Sept 1982

s 280(2), (3) and Sch 12: 22 Sept 1982 (s 2(1))

s 280(2) and (3)

Income Tax Assessment Amendment Act (No. 5) 1982

106, 1982

30 Oct 1982

30 Oct 1982 (s 2)

s 3(2), 4(2), (3), 5(2)–(4), 6(2), 7(2), 9(3)–(5), 10(2), (3), 11(3)–(5), 12(2), (3), 13(2), (3), 14(2), 15(2), 16(2), (3), 17(2), 18(2), 19(2), 20(2), (3), 21(2), 22(2), (3), 23(2)–(4), 24(2), 25(2), 26(2) and 28

Income Tax Assessment Amendment Act (No. 6) 1982

123, 1982

13 Dec 1982

13 Dec 1982 (s 2)

s 14 and 15

Income Tax Assessment Amendment Act 1983

14, 1983

14 June 1983

s 4: 14 Feb 1983 (s 2(2)) Remainder: 14 June 1983 (s 2(1))

s 9(2), 11(2), 15(2), 20(2), 23(2), 29(2), 30(2), 58(2), 67 and 68

Income Tax Assessment Amendment Act (No. 2) 1983

25, 1983

19 June 1983

19 June 1983 (s 2)

s 16

Statute Law (Miscellaneous Provisions) Act (No. 1) 1983

39, 1983

20 June 1983

s 7(1) and Sch 1: 18 July 1983 (s 2(1), (11)(b))
Sch 1: (amdt to s 221ZC(5)(b)(i) Income Tax Assessment Act 1936): 13 Dec 1982 (s 2(11)(a))

s 7(1)

Income Tax Assessment Amendment Act (No. 3) 1983

49, 1983

21 Sept 1983

21 Sept 1983 (s 2)

Income Tax Laws Amendment (Medicare Levy) Act 1983

51, 1983

1 Oct 1983

s 3: 1 Oct 1983 (s 2)

s 3(2), (3)

Health Legislation Amendment Act 1983

54, 1983

1 Oct 1983

Sch 4: 1 Feb 1984 (s 2(2))

Income Tax Assessment Amendment Act (No. 4) 1983

103, 1983

23 Nov 1983

s 3: 22 Dec 1983 (s 2(2))
Remainder: 23 Nov 1983 (s 2(1))

s 4(2), (3), 5(2), (3), 6(2), 11(2), 12(2), 13(2), 14(2), (3), 15(2), 18(2), 19(2), 20(2), 23(2) and 25

Income Tax Assessment Amendment Act 1984

14, 1984

12 Apr 1984

12 Apr 1984 (s 2)

s 3(2), 4(2), 6(2), 7(2), 8(2), 16(2), 22(2), 23(2), 28(2), 29 and 30

National Crime Authority (Consequential Amendments) Act 1984

42, 1984

15 June 1984

s 4: 1 July 1984 (s 2)

Income Tax Assessment Amendment Act (No. 3) 1984

47, 1984

25 June 1984

25 June 1984 (s 2)

s 60–62

Public Service Reform Act 1984

63, 1984

25 June 1984

s 151(9) and Sch 4: 1 July 1984 (s 2(4) and gaz 1984, No S245)

s 151(9)

Commonwealth Banks Amendment Act 1984

76, 1984

25 June 1984

s 28–30: 29 June 1984 (s 2 and gaz 1984, No S241)

Income Tax Assessment Amendment Act (No. 5) 1984

115, 1984

17 Oct 1984

17 Oct 1984 (s 2)

s 3(2) and (3)

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

s 91–166 and 385: 14 Dec 1984 (s 2(3))

s 165, 166, 384 and 385

as amended by

 

 

 

 

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

Sch: 30 May 1985 (s 2(1))

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

Sch 1: 19 Oct 1984 (s 2(46))

Income Tax Assessment Amendment Act (No. 4) 1984

124, 1984

19 Oct 1984

s 3(b): 1 July 1984 (s 2(2))
Remainder: 19 Oct 1984 (s 2(1))

s 4(2), (3), 5(2), (3), 7(2), (3), 9(2)–(4), 10(2), (3), 11(2), (3), 13(2), 23, 24(2), (3), 28(2), 31(2), 36(2), 37(2), 38 and 39

Statute Law (Miscellaneous Provisions) Act (No. 2) 1984

165, 1984

25 Oct 1984

s 9 and Sch 1: 13 Dec 1984 (s 2(29) and gaz 1984, No S519)

s 9

Income Tax Assessment Amendment (Income Equalization Deposits) Act 1984

174, 1984

26 Oct 1984

23 Nov 1984 (s 2)

s 3(2), (3) and 7

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

Sch: 30 May 1985 (s 2(1))

Taxation Laws Amendment Act 1985

49, 1985

30 May 1985

s 4–36, 38, 39 and Sch: 30 May 1985 (s 2)

s 18(2)–(4) and 39

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 21): 29 June 2010 (s 2(1) item 9)

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

s 14(1): 1 July 1984 (s 2(2))
s 14(2) and (3): 16 Oct 1985 (s 2(1))

s 14(3)

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

s 10–36: 28 Oct 1985 (s 2)

s 34–36

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 37): 29 June 2010 (s 2(1) item 9)

Income Tax Assessment Amendment Act 1985

129, 1985

18 Nov 1985

18 Nov 1985 (s 2)

s 9–12

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

s 19–43: 16 Dec 1985 (s 2(1))

s 42 and 43

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 55): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 4) 1985

173, 1985

16 Dec 1985

s 4, 5(3), 17 and 20–22: 22 May 1986 (s 2(4))
s 5(1): 6 June 1985 (s 2(2)
s 5(2): 1 Nov 1985 (s 2(3))

s 6–12, 14–16, 18, 19, 23, 24: 16 Dec 1985 (s 2(1))
s 13: never commenced (s 2(4))

s 23 and 24

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

s 33 and 36: 16 Dec 1985 (s 2(2))
s 33, 35 and 37–39: 22 May 1986 (s 2(3))

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

75, 2010

28 June 2010

Sch 6 (item 68): 29 June 2010 (s 2(1) item 9)

Income Tax Assessment Amendment Act (No. 2) 1985

174, 1985

16 Dec 1985

16 Dec 1985 (s 2)

s 3(2)

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

s 4 and Sch: 24 June 1986 (s 2(1))

s 4

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

s 4–26: 24 June 1986 (s 2(1))

s 25 and 26

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 22): 29 June 2010 (s 2(1) item 9)

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

s 70–98, 213, 216, 219, 221, 226 and 228: 1 July 1986 (s 2(1))

s 213, 216, 219, 221, 226 and 228

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 33(4): 30 June 1989 (s 2(1))

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

s 4–29: 24 June 1986 (s 2(1))

s 28 and 29

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 24 June 1986 (s 2(31))

s 5(1)

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

75, 2010

28 June 2010

Sch 6 (item 38): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment (Foreign Tax Credits) Act 1986

51, 1986

24 June 1986

s 3–35: 22 July 1986

s 32–35

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

s 63 and 64: 22 July 1986 (s 2(5))

Income Tax Assessment Amendment (Capital Gains) Act 1986

52, 1986

24 June 1986

24 June 1986 (s 2)

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 24 June 1986 (s 2(18))

s 5(1)

Income Tax Assessment Amendment (Research and Development) Act 1986

90, 1986

25 June 1986

25 June 1986 (s 2)

s 9

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 25 June 1986 (s 2(19))

s 5(1)

Taxation Laws (Miscellaneous Provisions) Act 1986

109, 1986

4 Nov 1986

s 4(2)–(9) and Sch: 4 Nov 1986 (s 2)

s 4(2)–(9)

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

s 15–34, 46 and 47: 4 Nov 1986 (s 2)

s 32–34, 46 and 47

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

s 23–25, 26(a), 27, 29–39, 41–48, 49(1), (2), (4)–(6), (8)–(11) and 50: 18 Dec 1986 (s 2(1))
s 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (s 2(4) and gaz 1986, No S650)

s 39(2), (3), 49 and 50

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 69): 29 June 2010 (s 2(1) item 9)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

23, 1987

26 May 1987

s 4: 26 May 1987 (s 2(1))
Sch: 1 Sept 1987 (s 2(2) and gaz 1987, No S217)

s 4

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

s 6–19: 5 June 1987 (s 2)

s 18 and 19

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 96): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act 1987

61, 1987

5 June 1987

s 6–33: 5 June 1987 (s 2)

s 31–33

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 23): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

s 9–38 and Sch 4: 5 June 1987 (s 2(1), (3), (4))

s 47 and 48

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

s 45: 13 Nov 1987 (s 2)

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

75, 2010

28 June 2010

Sch 6 (item 39): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

s 4–40: 13 Nov 1987 (s 2)

s 37–40

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s 90 and 91: 18 Dec 1987 (s 2(1))

s 91

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

75, 2010

28 June 2010

Sch 6 (item 56): 29 June 2010 (s 2(1) item 9)

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

s 31: 16 Dec 1987 (s 2(2))

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s 4, 5 and 7–52: 18 Dec 1987 (s 2(1))
s 6: 21 Dec 1987 (s 2(2))

s 48–52

as amended by

 

 

 

 

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

s 48: 18 Dec 1987 (s 2(5))

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

75, 2010

28 June 2010

Sch 6 (item 70): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987

139, 1987

18 Dec 1987

s 64–75: 18 Dec 1987 (s 2)

s 74 and 75

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 101): 29 June 2010 (s 2(1) item 9)

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

Sch: 15 Jan 1988 (s 2)

Management and Investment Companies Legislation Amendment Act 1987

163, 1987

26 Dec 1987

s 4: 26 Dec 1987 (s 2)

Family Court of Australia (Additional Jurisdiction and Exercise of Powers) Act 1988

8, 1988

5 Apr 1988

s 38 and 39: 1 July 1988 (s 2(3) and gaz 1988, No S191)

as amended by

 

 

 

 

Law and Justice Legislation Amendment Act 1988

120, 1988

14 Dec 1988

s 35: 5 Apr 1988 (s 2(6))

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

s 9–13 and 15–40: 26 Apr 1988 (s 2(1))
s 14: 24 June 1986 (s 2(2))

s 38–40

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 24): 29 June 2010 (s 2(1) item 9)

Research and Development Legislation Amendment Act 1988

59, 1988

15 June 1988

s 4–7 and 18: 1 July 1988 (s 2)

s 7 and 18

Commonwealth Employees’ Rehabilitation and Compensation Act 1988

75, 1988

24 June 1988

Sch: 1 Dec 1988 (s 2(2) and gaz 1988, No S196)

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

s 8–13, 14(1), 16–36, 38, 55(1)–(14), 56, 57 and Sch: 24 June 1988 (s 2(1))
s 14(2): 1 July 1988 (s 2(2))
s 15: 22 Dec 1986 (s 2(3))
s 37, 39–53 and 55(15)–(25):1 Nov 1988 (s 2(4) and gaz 1988, No S331)

s 55–57

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 40): 29 June 2010 (s 2(1) item 9)

Employment, Education and Training Act 1988

80, 1988

24 June 1988

Sch 2: 1 July 1988 (s 2 and gaz 1988, No S190)

Industrial Relations (Consequential Provisions) Act 1988

87, 1988

8 Nov 1988

Sch 2: 1 Mar 1989 (s 2(2))

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

s 12–43, 44(b), 45–52, 54–58 and Sch: 24 Nov 1988 (s 2(1))
s 44(a) and 54(11): 16 Mar 1989 (s 2(2))

s 54–58

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 30: 24 Nov 1988 (s 2(2))

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

75, 2010

28 June 2010

Sch 6 (item 71): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1))
s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159)

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 3 (item 122): 25  Nov 1988 (s 2(3))

ANL (Conversion into Public Company) Act 1988

127, 1988

14 Dec 1988

Sch: 1 July 1989 (s 2(3) and gaz 1989, No S210)

Taxation Laws Amendment Act (No. 5) 1988

153, 1988

26 Dec 1988

s 9–42 and 44: 26 Dec 1988 (s 2(1))
s 43: 1 Jan 1989 (s 2(2))

s 36–44

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 82): 29 June 2010 (s 2(1) item 9)

Higher Education Funding Act 1988

2, 1989

6 Jan 1989

s 80–85: 6 Jan 1989 (s 2(1))

Taxation Laws Amendment Act 1989

11, 1989

16 Mar 1989

s 22–53: 16 Mar 1989 (s 2)

s 52 and 53

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 25): 29 June 2010 (s 2(1) item 9)

Income Equalization Deposits Laws Amendment Act 1989

56, 1989

14 June 1989

s 32–37: 1 July 1989 (s 2)

s 37

Taxation Laws Amendment (Rates and Rebates) Act 1989

70, 1989

21 June 1989

s 5 and Sch: 21 June 1989 (s 2)

s 5

Income Tax (Arrangements with the States) Repeal Act 1989

73, 1989

21 June 1989

Sch: 21 June 1989 (s 2)

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

s 4–9, 11–15 and Sch 1: 30 June 1989 (s 2)

s 5(2) and 11–15

as amended by

 

 

 

 

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s 77, 78 and 80: 30 June 1989 (s 2(1))

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

75, 2010

28 June 2010

Sch 6 (item 41): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s 4, 5(a)–(n), (p) and 6–66: 30 June 1989 (s 2(1))
s 5(o): 18 Dec 1987 (s 2(2))

s 64–66

as amended by

 

 

 

 

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

s 112: 30 June 1989 (s 2(10))

s 112(2) and (3)

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

75, 2010

28 June 2010

Sch 6 (item 105): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 9–23, 32 and Sch 1: 30 June 1989 (s 2(1))

s 20–23 and 32

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 57): 29 June 2010 (s 2(1) item 9)

Banking Legislation Amendment Act 1989

129, 1989

7 Nov 1989

Sch 4: 28 Dec 1989 (s 2(4) and gaz 1989, No S383)

Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989

163, 1989

19 Dec 1989

s 4, 19 and 20: 13 Nov 1989 (s 2)

s 4

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

s 4–30 and 32: 19 Dec 1989 (s 2(1))
s 31: 19 Jan 1989 (s 2(2))

s 29–32

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 72): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

s 6–8, 9 (amdt to s 78(1)(a)(xcv) Income Tax Assessment Act 1936) and 10–50: 17 Jan 1990 (s 2(1))
s 9 (amdt to s 78(1)(a)(xcvi) Income Tax Assessment Act 1936): 10 Nov 1989 (s 2(2))

s 6(2), 13(2), 14(2), 15(2), 16(2), 25(2), 29(2), 31(2), 32(2), 37(2), 41(2) and 46–50

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 83): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act 1990

35, 1990

7 June 1990

s 4–41: 7 June 1990 (s 2)

s 38–41

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 26): 29 June 2010 (s 2(1) item 9)

Petroleum (Australia‑Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990

37, 1990

7 June 1990

s 14: 18 Feb 1991 (s 2)

Income Tax Assessment Amendment Act 1990

45, 1990

16 June 1990

16 June 1990 (s 2)

Taxation Laws Amendment Act (No. 2) 1990

57, 1990

16 June 1990

s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2)

s 61–65

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 42): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 3) 1990

58, 1990

16 June 1990

s 10–22 and 24–35: 16 June 1990 (s 2(1), (2))
s 23: 4 Dec 1989 (s 2(3))

s 29–35

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 58): 29 June 2010 (s 2(1) item 9)

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

Sch: 1 July 1990 (s 2(1))

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

s 14–21: 1 July 1990 (s 2(4))
s 22–24: 1 July 1995 (s 2(3))

Taxation Laws Amendment (Rates and Provisional Tax) Act 1990

87, 1990

6 Nov 1990

s 3(2), 5, 7–10, 12–14 and Sch 1–3: 6 Nov 1990 (s 2(1))
s 4(2): 1 July 1991 (s 2(2))

s 3(2), 4(2), 5 and 12–14

Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990

119, 1990

28 Dec 1990

s 38 and 39: 28 Dec 1990 (s 2(1))

Taxation Laws Amendment Act (No. 5) 1990

135, 1990

28 Dec 1990

s 7–33, 38(1), (2), 39(1) and Sch (Pt 1): 28 Dec 1990 (s 2(1))
s 38(3), 39(2) and Sch (Part 3): 1 July 1993 (s 2(3))
s. 38(4), 39(3) and Sch (Part 4): 8 Jan 1991 (s 2(4))

s 28–33, 38 and 39

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 84): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment Act (No. 4) 1990

4, 1991

8 Jan 1991

s 4–37: 8 Jan 1991 (s 2(1))

s 32–37

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 73): 29 June 2010 (s 2(1) item 9)

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

s 4–61: 8 Jan 1991 (s 2)

s 50–61

as amended by

 

 

 

 

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 104: 8 Jan 1991 (s 2(2))

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

s 119 and 120: 24 Dec 1991 (s 2(1))

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

75, 2010

28 June 2010

Sch 6 (item 98): 29 June 2010 (s 2(1) item 9)

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

s 95: 1 Jan 1991 (s 2)

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 9, 15, 33, 70 and 81–83: 8 Jan 1991 (s 2(2))
s 10–14, 16–31, 34(a), 35, 37–39, 41–51(1), 52–59(1), 60, 61,67, 68(1), 69, 71–80, 84(1)–(8), (10), (11), (13)–(17), 85, 86 and 88–90: 24 Apr 1991 (s 2(1))
s 32 and 84(9): 1 July 1991 (s 2(4))
s 34(b), 36, 40 and 87: 21 Aug 1990 (s 2(3))
s 51(2), 59(2), 62–66, 68(2) and 84(12): 25 Apr 1991 (s 2(5))

s 84–90

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (item 27): 29 June 2010 (s 2(1) item 9)

Occupational Superannuation Laws Amendment Act 1991

55, 1991

24 Apr 1991

s 4: 24 Apr 1991 (s 2)

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1))
s 29 and 77: 24 Apr 1991 (s 2(3), (6))
s 33(a): 16 June 1990 (s 2(4))
s 33(c) and (d): 30 June 1989 (s 2(5))
s 78: 8 Jan 1991 (s 2(7))

s 83 and 84

as amended by

 

 

 

 

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

75, 2010

28 June 2010

Sch 6 (items 43, 44): 29 June 2010 (s 2(1) item 9)

Political Broadcasts and Political Disclosures Act 1991

203, 1991

19 Dec 1991

s 37 and 38: 16 Jan 1992

Veterans’ Affairs Legislation Amendment Act (No. 2) 1991

208, 1991

24 Dec 1991

Sch: 24 Dec 1991 (s 2)

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1))
s 11 and 89(2): 22 Jan 1991 (s 2(2))
s 40 and 42: 6 Jan 1992 (s 2(3))
s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4))
s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5))
s 82(2): 25 Dec 1991 (s 2(6))

s 89–103

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 3 (item 119): 24 Dec 1991 (s 2(3))

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

75, 2010

28 June 2010

Sch 6 (item 59): 29 June 2010 (s 2(1) item 9)

Life Insurance Policy Holders’ Protection Levies Collection Act 1991

3, 1992

6 Jan 1992

Sch: 6 Jan 1992 (s 2)

Taxation Laws Amendment Act 1992

35, 1992

25 May 1992

s 7–75: 25 May 1992 (s 2)

s 63–75

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

s 103 and 104: 1 July 1992 (s 2(2))

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

75, 2010

28 June 2010

Sch 6 (item 28): 29 June 2010 (s 2(1) item 9)

Social Security (Family Payment) Amendment Act 1992

69, 1992

26 June 1992

Sch: 1 Jan 1993 (s 2)

Veterans’ Affairs Legislation Amendment Act 1992

70, 1992

26 June 1992

Sch (Pt 8): 20 Oct 1991 (s 2(12))
Sch (Pt 9): 1 July 1992 (s 2(13))

Taxation Laws Amendment Act (No. 2) 1992

80, 1992

30 June 1992

s 52(2) and 53(2): 1 July 1992 (s 2(3))
Remainder: 30 June 1992 (s 2(1))

s 65–84

as amended by