Income Tax Assessment Act 1997

Act No. 38 of 1997 as amended

This compilation was prepared on 19 December 2006
taking into account amendments up to Act No. 168 of 2006

Volume 9 includes:       Note 1
                                    Table of Acts
                                    Act Notes
                                    Table of Amendments
                                    Notes 2–8
                                    Table A

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 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

Schedule 3 (items 15–18): Royal Assent (b)

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 Law Improvement Act 1997

121, 1997

8 July 1997

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

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)

 

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))

 

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): 8 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

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

S. 4, Sch. 3 (items
20–22),
Sch. 4 (item 2),
Sch. 5 (item 44),
Sch. 10 (item 19) and Sch. 11 (item 123)

 

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)

 

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

17, 1998

16 Apr 1998

16 Apr 1998

S. 4

 

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

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

Sch. 3 (item 7) and
Sch. 4 (item 5)

 

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

S. 4, Sch. 1 (item 5), Sch. 3 (item 16),
Sch. 5 (item 4) and
Sch. 9 (items
14–16)

 

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): 1 July 1999 (q)

—

 

Assistance for Carers Legislation Amendment Act 1999

13, 1999

9 Apr 1999

Schedule 1 (items 122–125): (r)
Schedule 1 (items 129–133) 1 July 1998 (r)
Schedule 1 (items 134–137): (r)
Schedule 2 (items 50–55): (r)

Sch. 1 (items 133, 137)

 

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

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)

 

Taxation Laws Amendment (Software Depreciation) Act 1999

39, 1999

31 May 1999

31 May 1999

Sch. 1 (items
21–24)

 

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)
Schedule 8 (items 22, 23): Royal Assent (t)

Sch. 8 (items 22, 23)

 

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(2))

 

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)
S. 2(2) (am. by 172, 1999, Sch. 2 (item 1))

 

as amended by

 

 

 

 

 

Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999

172, 1999

10 Dec 1999

Schedule 2 (item 1): (va)

—

 

Taxation Laws Amendment Act (No. 2) 1999

93, 1999

16 July 1999

Schedule 4 (item 24): 16 Apr 1998
Remainder: Royal Assent

Sch. 1 (items 39(1), (9)) and Sch. 3 (item 33)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 53): (zzb)

—

 

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, 36) and Sch. 6 (item 73)

 

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 17–20): Royal Assent (z)

Sch. 4 (items 19, 20)

 

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)
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)

—

 

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])

 

as amended by

 

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

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

—

 

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

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))

 

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

—

 

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

—

 

New Business Tax System (Miscellaneous) Act (No. 1) 2000

79, 2000

30 June 2000

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

Sch. 1 (item 4(2)) and Sch. 6 (item 15)

 

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

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), 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 (item 31) and Sch. 6 (item 2)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 47–49): (zzb)

—

 

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)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (items 41, 42): (zzl)

—

 

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 47–49), Schedule 7 (item 15): Royal Assent (zp)

Sch. 6 (item 49)

 

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

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)

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (item 43): (zzl)

—

 

Taxation Laws Amendment Act (No. 5) 2003

142, 2003

17 Dec 2003

Schedule 2 (items 50, 51): Royal Assent

Sch. 2 (item 51)

 

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

 

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 (item 47) 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)

 

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))

 

as amended by

 

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 58, 59): (zzb)

—

 

Taxation Laws Amendment (Research and Development) Act 2001

170, 2001

1 Oct 2001

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

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

Schedule 1 (items 185, 186): 1 July 2003
Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent

Sch. 1 (item 202(2)) and Sch. 3 (item 4)

 

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)

 

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)
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)

—

 

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

S. 4, Sch. 14 (item 19), Sch. 15 (items
13–15) and
Sch. 16 (items 54, 55)

 

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)

 

Taxation Laws Amendment Act (No. 3) 2002

97, 2002

10 Nov 2002

Schedule 1 (item 8), Schedule 2 (items 9A, 9B,
10–12): Royal Assent

—

 

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)

S. 4, Sch. 2 (item 11), Sch. 8 (item 6), Sch. 12 (items 12, 22) and Sch. 17 (item 6)

 

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)

S. 4, Sch. 1 (item 8), Sch. 2 (item 7) and Sch. 3 (item 100)

 

as amended by

 

 

 

 

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 242): Royal Assent

—

 

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

S. 4 and Sch. 1 (item 16A)

 

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

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 Scheduel 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)

 

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)

—

 

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

Schedule 2, Schedule 3 (items 3–5) and Schedule 5 (item 3): Royal Assent

Sch. 2 (item 5)

 

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

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)

 

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

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

Sch. 10 (item 23)

 

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

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

 

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)

 

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])

 

as amended by

 

 

 

 

 

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

23, 2005

21 Mar 2005

Schedule 11: (zzla)

—

 

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

S. 4, Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (item 78)

 

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)

S. 4, 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))

 

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

S. 4, Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14)

 

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

Sch. 3 (item 1)

 

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)

S. 4, 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])

 

as amended by

 

 

 

 

 

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

41, 2005

1 Apr 2005

Schedule 10 (item 269): (zzoa)

—

 

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

S. 4, Sch. 2 (item 11), Sch. 3 (items 7–9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)

 

as amended by

 

 

 

 

 

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

58, 2006

22 June 2006

Schedule 7 (item 210): (zzu)

—

 

New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

96, 2004

29 June 2004

29 June 2004

Sch. 1 (item 1)
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)

S. 4, Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)

 

Tax Laws Amendment (2004 Measures No. 3) Act 2004

105, 2004

30 June 2004

Schedule 2: 1 Apr 2004
Remainder: Royal Assent

S. 4 and Sch. 1 (item 19)

 

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

S. 4 and 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))

 

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

41, 2005

1 Apr 2005

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)

 

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

 

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

55, 2005

25 May 2005

25 May 2005

Sch. 2 (item 1)

 

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)

 

Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005

147, 2005

14 Dec 2005

Schedule 1 (items 4–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14), Schedule 6 (items 1, 2) and Schedule 7 (items 14–16): Royal Assent

Sch. 1 (items
169–176), Sch. 2 (items
26–28), Sch. 3 (item 5) and Sch. 4 (item 12)

 

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): [see Note 4 and Table A]

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)

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)

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 5]

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

Schedule 1 (items 1, 200–262), Schedule 2 (items 566–778, 1017, 1038, 1039), Schedule 5 (items 124–126) and Schedule 6 (items 1, 4–11): Royal Assent
Schedule 3 (items 1, 11–19) and Schedule 4 (items 6–11): [see Note 6]

Sch. 6 (items 1,
4–11)

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)

(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 (Part 1) 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,
129–133 and 134–137) 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(1), (2)(e) and (16) of which provide as follows:

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

                 (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.

(va)   The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (item 1) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:

                 (4)   Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.

         Section 2 commenced on 8 July 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.

(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, 37) 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 (tiem 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.

         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

Immediately after the time specified in the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 for the commencement of items 219 and 230 of Schedule 2 to that Act

30 June 2001

50.  Schedule 12, items 47 to 49

Immediately after the time specified in the New Business Tax System (Miscellaneous) Act (No. 2) 2000 for the commencement of items 26 to 29 of Schedule 1 to that Act

31 May 2000

52.  Schedule 12, items 51 and 52

Immediately after the time specified in the Taxation Laws Amendment Act (No. 1) 2001 for the commencement of items 9 and 36 of Schedule 2 to that Act

30 June 2001

53.  Schedule 12, item 53

Immediately after the time specified in the Taxation Laws Amendment Act (No. 2) 1999 for the commencement of item 36 of Schedule 1 to that Act

16 July 1999

58.  Schedule 12, items 58 and 59

Immediately after the time specified in the Taxation Laws Amendment Act (No. 6) 2001 for the commencement of item 16L of Schedule 6 to that Act

1 October 2001

59.  Schedule 12, items 60 and 61

Immediately after the time specified in the Taxation Laws Amendment (Company Law Review) Act 1998 for the commencement of Schedule 6 to that Act

1 July 1998

60.  Schedule 12, item 62

Immediately after the time specified in the Taxation Laws Amendment (Private Health Insurance) Act 1998 for the commencement of item 4 of Schedule 2 to that Act

21 December 1998

61.  Schedule 12, item 63

Immediately after section 2 of the Taxation Laws Amendment (Research and Development) Act 2001 commenced

1 October 2001

(zzc) Subsection 2(1) (items 11 and 12) of the New Business Tax System (Consolidation and Other Measures) Act 2003 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

11.  Schedule 19, items 1 to 6

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

12.  Schedule 19, item 7

Immediately after the time specified in the New Business Tax System (Consolidation) Act (No. 1) 2002 for the commencement of item 34 of Schedule 5 to that Act

24 October 2002

(zzca)Subsection 2(1) (item 18) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

18.  Schedule 10, item 265

Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002.

24 October 2002

(zzd) Subsection 2(1) (items 2–4) of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 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

2.  Schedules 1 to 12

Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002

24 October 2002

3.  Schedule 13

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002

29 June 2002

4.  Schedules 14 and 15

Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002

24 October 2002

(zze)Subsection 2(1) (items 2, 3, 5, 6, 9 and 11) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 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

2.  Schedules 1 and 2

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

3.  Schedule 3, Parts 1 and 2

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

5.  Schedule 4

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

6.  Schedule 5, items 1 to 12

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

9.  Schedules 6 to 15

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

24 October 2002

11.  Schedules 17 and 18

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002

29 June 2002

(zzf)  Subsection 2(1) (items 3–8) 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.

 

Provision(s)

Commencement

Date/Details

3.  Items 1 to 12 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

4.  Items 13 to 49 of Schedule 3

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

30 June 2001

5.  Items 50 to 71 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

6.  Items 72 to 75 of Schedule 3

Immediately after the commencement of section 2 of the New Business Tax System (Simplified Tax System) Act 2001

30 June 2001

7.  Item 76 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

8.  Items 77 to 78 of Schedule 3

Immediately after the commencement of section 2 of the New Business Tax System (Simplified Tax System) Act 2001

30 June 2001

         Schedule 1 (items 6 and 7) of the Taxation Laws Amendment Act (No. 5) 2002 are taken never to have had effect see Schedule 10 (item 242) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).

(zzg) Subsection 2(1) (items 2 and 4) of the Taxation Laws Amendment (Venture Capital) Act 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

2.  Schedule 1, item 1

Immediately after the commencement of item 2 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000

31 May 2000

4.  Schedule 1, item 5

Immediately after the commencement of item 3 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 2000

31 May 2000

(zzh) Subsection 2(1) (items 2–19, 21 and 23) of the New Business Tax System (Consolidation and Other Measures) Act 2003 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

2.  Schedules 1 to 3

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

3.  Schedule 4

Immediately after the commencement of Schedule 21 to this Act

24 October 2002

4.  Schedules 5 to 8

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

5.  Schedule 9

Immediately after the commencement of Schedule 8 to this Act

24 October 2002

6.  Schedule 10

Immediately after the commencement of Schedule 9 to this Act

24 October 2002

7.  Schedules 11 to 13

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

8.  Schedule 14, item 1

Immediately after the commencement of Schedule 5 to this Act

24 October 2002

9.  Schedule 14, items 2 to 12

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

10.  Schedules 15 to 18

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

11.  Schedule 19, items 1 to 6

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

12.  Schedule 19, item 7

Immediately after the time specified in the New Business Tax System (Consolidation) Act (No. 1) 2002 for the commencement of item 34 of Schedule 5 to that Act

24 October 2002

13.  Schedules 20 to 23

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

24 October 2002

14.  Schedule 24

Immediately after the commencement of Schedule 6 to this Act

24 October 2002

15.  Schedules 25 to 27

Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

29 June 2002

16.  Schedule 28, item 1

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002

29 June 2002

17.  Schedule 28, items 2 to 18

Immediately after the commencement of Schedule 27 to this Act

29 June 2002

18.  Schedule 28, subitem 19(1)

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002

29 June 2002

19.  Schedule 28, subitems 19(2) and (3)

Immediately after the commencement of Schedule 27 to this Act

29 June 2002

21.  Schedule 29, items 12 and 13

Immediately after the commencement of Schedule 27 to this Act

29 June 2002

23.  Schedule 30

Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

29 June 2002

         Schedule 7 (item 3) of the New Business Tax System (Consolidation and Other Measures) Act 2003 is taken never to have had effect see Schedule 10 (item 224) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 (No. 41, 2005).

(zzha)Subsection 2(1) (item 19) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

19.  Schedule 10, item 266

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002.

24 October 2002

(zzi)  Subsection 2(1) (items 7(a), 8A, 9(a), 11(a) and 12A) of the Taxation Laws Amendment Act (No. 4) 2003 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

7.  Schedule 3, item 58

The later of:

(a)  Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and

30 June 2003

8A.  Schedule 3, item 70A

Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003

2 April 2003

9.  Schedule 3, items 72 and 73

The later of:

(a)  Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and

30 June 2003

11.  Schedule 3, item 90

The later of:

(a)  Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003; and

30 June 2003

12A.  Schedule 3, item 128A

Immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 1) 2003

2 April 2003

(zzj)  Subsection 2(1) (items 3 and 9) of the Taxation Laws Amendment Act (No. 6) 2003 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

3.  Schedules 3 to 7

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act 2003

24 October 2002

9.  Schedule 10, Part 2, Division 3

The later of:

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

(b)  Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) Act 2003

17 December 2003

(zzk) Subsection 2(1) (items 17–20, 22, 24, 25, 36–38) of the Taxation Laws Amendment Act (No. 3) 2003 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

17.  Schedule 6, item 17

Immediately after the commencement of section 43‑240 of the Income Tax Assessment Act 1997

1 July 1997

18.  Schedule 6, items 18 and 19

Immediately after the commencement of item 11 of Schedule 1 to the Tax Law Improvement Act 1997

1 July 1997

19.  Schedule 6, item 20

Immediately after the commencement of item 22 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000

21 December 2000

20.  Schedule 6, item 21

Immediately after the commencement of item 23 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000

21 December 2000

22.  Schedule 6, item 26

Immediately after the commencement of item 1 of Schedule 1 to the New Business Tax System (Capital Gains Tax) Act 1999

10 December 1999

24.  Schedule 6, item 28

Immediately after the commencement of item 27 of Schedule 6 to this Act

14 October 2003

25.  Schedule 6, item 29

Immediately after the commencement of item 15 of Schedule 1 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000

30 June 2000

36.  Schedule 6, item 41

Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 2000 for the commencement of item 63 of Schedule 4 to that Act

5 September 2000

37.  Schedule 6, item 42

Immediately after the commencement of item 71 of Schedule 4 to the Taxation Laws Amendment Act (No. 4) 2000

5 September 2000

38.  Schedule 6, item 43

Immediately after the time specified in the Taxation Laws Amendment Act (No. 7) 2000 for the commencement of item 30 of Schedule 4 to that Act

21 December 2000

(zzl)  Subsection 2(1) (items 5 and 7) of the Taxation Laws Amendment Act (No. 8) 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

5.  Schedule 7, items 6 to 8

Immediately after the commencement of Schedule 7 to the Taxation Laws Amendment Act (No. 1) 2004.

30 June 2003

7.  Schedule 7, item 15

Immediately after the commencement of item 11 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003.

17 December 2003

(zzla)      Subsection 2(1) (item 8) of the Tax Laws Amendment (2004 Measures No. 6) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

8.  Schedule 11

Immediately after the Taxation Laws Amendment Act (No. 8) 2003 received the Royal Assent.

21 October 2003

(zzm)      Subsection 2(1) (item 4) of the Taxation Laws Amendment Act (No. 5) 2003 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

4.  Schedule 3, Part 1

Immediately after the commencement of Part 4 of Schedule 2 to this Act

17 December 2003

(zzn) Subsection 2(1) (item 16) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

16.  Schedule 2, items 120 to 169

The later of:

(a)  1 January 2004; and

(b)  immediately after the commencement of sections 1‑10 to 238‑15 of the Higher Education Support Act 2003.

1 January 2004

(zzo) Subsection 2(1) (items 2–10, 23, 25, 26 and 30) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

2.  Schedule 1, items 1 to 84

Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000.

30 June 2000

3.  Schedule 1, items 85 to 89

Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.

30 June 2001

4.  Schedule 1, items 90 to 92

Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001.

30 June 2001

5.  Schedule 1, items 93 and 94

Immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.

30 June 2001

6.  Schedule 1, items 95 to 99

Immediately after the commencement of Schedule 6 to the New Business Tax System (Consolidation and Other Measures) Act 2003.

24 October 2002

7.  Schedule 1, item 100

Immediately after the commencement of Schedule 1 to the Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002.

19 December 2002

8.  Schedule 1, items 101 to 103

Immediately after the commencement of item 126 of Schedule 3 to the Taxation Laws Amendment Act (No. 4) 2003.

30 June 2003

9.  Schedule 1, item 104

Immediately after the commencement of item 127 of Schedule 3 to the Taxation Laws Amendment Act (No. 4) 2003.

30 June 2003

10.  Schedule 1, items 105 and 106

Immediately after the commencement of item 9 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003.

17 December 2003

23.  Schedule 10, items 3 to 22

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002.

29 June 2002

25.  Schedule 10, items 30 to 40

Immediately after the commencement of Part 1 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003.

30 June 2003

26.  Schedule 10, items 41 and 42

The provision(s) do not commence at all unless the Bill introduced into the Parliament as the Taxation Laws Amendment Bill (No. 7) 2003 is enacted (with or without amendments), in which case the provision(s) are taken to have commenced immediately after the commencement of Schedule 7 to that Act.

30 June 2003

30.  Schedule 12, Part 2

Immediately after the commencement of Part 1 of Schedule 12 to this Act.

25 June 2004

(zzoa)Subsection 2(1) (item 22) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

22.  Schedule 10, item 269

Immediately after the commencement of section 2 of the Tax Laws Amendment (2004 Measures No. 2) Act 2004.

25 June 2004

(zzp) Subsection 2(1) (items 8, 13, 14, and 16) of the Taxation Laws Amendment Act (No. 1) 2004 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

8.  Schedule 7

Immediately after the commencement of Part 1 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003

30 June 2003

13.  Schedule 11, Part 3

Immediately after the start of 30 June 2000

 

14.  Schedule 11, Part 4

Immediately after the start of 1 July 2000

 

16.  Schedule 11, Part 6

Immediately after the start of 1 July 2001

 

(zzq) Subsection 2(1) (items 4 and 5) of the Tax Laws Amendment (2004 Measures No. 6) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

4.  Schedule 3, items 2 and 3

Immediately after the commencement of the provisions covered by table item 3.

21 March 2005

5.  Schedule 3, item 4

Immediately after the commencement of the provisions covered by table item 4.

21 March 2005

(zzr) Subsection 2(1) (items 9–17) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

9.  Schedule 10, item 247

Immediately after the commencement of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001.

28 December 2002

10.  Schedule 10, item 248

Immediately after the commencement of Schedule 7 to the New Business Tax System (Consolidation and Other Measures) Act 2003.

24 October 2002

11.  Schedule 10, items 249 and 250

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002.

29 June 2002

12.  Schedule 10, items 251 to 257

Immediately after the commencement of Schedule 13 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002.

29 June 2002

13.  Schedule 10, item 258

Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000.

30 June 2000

14.  Schedule 10, item 259

Immediately after the start of the day on which the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 received the Royal Assent.

24 October 2002

15.  Schedule 10, item 260

Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002.

24 October 2002

16.  Schedule 10, items 261 and 262

Immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

1 July 2000

17.  Schedule 10, items 263 and 264

Immediately after the commencement of the New Business Tax System (Imputation) Act 2002.

29 June 2002

(zzs) Subsection 2(1) (item 5) of the New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

5.  Schedule 5

Immediately after the commencement of item 140 of Schedule 2 to the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004.

29 June 2004

(zzt)  Subsection 2(1) (items 4 and 6) of the Tax Laws Amendment (2005 Measures No. 5) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

4.  Schedule 6, item 6

Immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.

1 July 2001

6.  Schedule 6, Part 2

Immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.

1 July 2001

(zzu) Subsection 2(1) (items 15–18, 20 and 22) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

15.  Schedule 7, items 179 to 188

Immediately after the commencement of Schedule 7 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.

1 July 2004

16.  Schedule 7, item 189

Immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 6) 1999.

5 July 1999

17.  Schedule 7, item 190

Immediately after the commencement of item 82 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000.

30 June 2000

18.  Schedule 7, item 191

Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002.

24 October 2002

20.  Schedule 7, item 193

Immediately after the A New Tax System (Pay As You Go) Act 1999 received the Royal Assent.

22 December 1999

22.  Schedule 7, item 210

Immediately before the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.

1 July 2005

(zzv) Subsection 2(1) (items 2, 3 and 10) of the Tax Laws Amendment (2006 Measures No. 3) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)

Commencement

Date/Details

2.  Schedules 1 and 2

The day on which this Act receives the Royal Assent.

30 June 2006

3.  Schedule 3

Immediately after the provision(s) covered by table item 2.

30 June 2006

10.  Schedule 11, item 3

The later of:

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

(b) immediately after the commencement of item 42 of Schedule 1 to the Australian Citizenship (Transitionals and Consequentials) Act 2006.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

[see Note 5] (paragraph (b) applies)

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted

 

Provision affected

How affected

 

Chapter 1

 

Part 1‑1

 

Division 1

 

Note to s. 1‑3(2) ..................

am. No. 161, 2005

Part 1‑2

 

Division 2

 

Subdivision 2‑B

 

S. 2‑5 ..................................

am. No. 58, 2006

Note to s. 2‑5 ......................

ad. No. 58, 2006

Subdivision 2‑C

 

S. 2‑15 ................................

am. No. 44, 2000

Subdivision 2‑D

 

S. 2‑30 ................................

am. No. 121, 1997; No. 54, 1999

 

rs. No. 41, 2005

Division 3

 

S. 3‑1 ..................................

am. No. 179, 1999; No. 150, 2003

S. 3‑5 ..................................

am. No. 179, 1999; No. 44, 2000; No. 101, 2006

Part 1‑3

 

Division 4

 

Note to s. 4‑5.......................

rep. No. 117, 1999

Note 1 to s. 4‑5....................

ad. No. 117, 1999

Note 2 to s. 4‑5....................

ad. No. 117, 1999

 

am. No. 55, 2001

Subhead. to s. 4‑10(3A)......

ad. No. 58, 2000

Subhead. to s. 4‑10(4).........

ad. No. 58, 2000

S. 4‑10 ................................

am. Nos. 46, 91 and 128, 1998; Nos. 58 and 79, 2000; No. 136, 2002; No. 58, 2006

Note to s. 4‑10(2) ................

rep. No. 136, 2002

Note 1 to s. 4‑10(2) .............

ad. No. 136, 2002

Note 2 to s. 4‑10(2) .............

ad. No. 136, 2002

Note to s. 4‑10(3).................

ad. No. 91, 1998

 

rep. No. 128, 1998

 

ad. No. 58, 2006

Note to s. 4‑10(3A) .............
Renumbered Note 1 .........

rs. No. 58, 2000
No. 79, 2000

Note 2 to s. 4‑10(3A)...........

ad. No. 79, 2000

Note 3 to s. 4‑10(3A)...........

ad. No. 142, 2003

S. 4‑15 ................................

am. No. 78, 2001; No. 68, 2002; Nos. 41 and 147, 2005

Note to s. 4‑15.....................

ad. No. 83, 2004

Link note to s. 4‑15 .............

ad. No. 46, 1998

 

rep. No. 41, 2005

S. 4‑25 ................................

ad. No. 46, 1998

Division 6

 

S. 6‑1 ..................................

am. No. 16, 1998; No. 176, 1999

 

rs. No. 66, 2003

Link note to Guide................

ad. No. 16, 1998

 

rep. No. 41, 2005

S. 6‑5...................................

am. No. 41, 2005

Note to s. 6‑5(4) ..................

ad. No. 78, 2001

 

rep. No. 41, 2005

S. 6‑10.................................

am. No. 41, 2005

Note to s. 6‑10(2) ................

rep. No. 58, 2006

Notes 1, 2 to s. 6‑10(2) .......

ad. No. 58, 2006

S. 6‑15 ................................

am. No. 66, 2003

Note to s. 6‑15(2) ................

rs. No. 66, 2003

S. 6‑20 ................................

am. No. 94, 1999; No. 66, 2003

Note to s. 6‑20(2) ................

rep. No. 66, 2003

S. 6‑23 ................................

ad. No. 66, 2003

Division 8

 

S. 8‑1 ..................................

am. No. 176, 1999; No. 66, 2003

Note to s. 8‑1(1) ..................

ad. No. 90, 2000

Note to s. 8‑1(3) ..................
Renumbered Note 1 .........

ad. No. 16, 1998
No. 78, 2001

Note 1 to s. 8‑1(3)
Renumbered Note.............


No. 41, 2005

Note 2 to s. 8‑1(3) ...............

ad. No. 78, 2001

 

rep. No. 41, 2005

Note to s. 8‑5(3)...................

ad. No. 16, 1998

Part 1‑4

 

Division 9

 

S. 9‑1A ................................

ad. No. 57, 2002

S. 9‑1 ..................................

am. No. 16, 1998; No. 169, 1999

S. 9‑5...................................

am. No. 16, 1998; No. 169, 1999; No. 136, 2002

Note to s. 9‑5(2) ..................

rep. No. 136, 2002

Note 1 to s. 9‑5(2) ...............

ad. No. 136, 2002

Note 2 to s. 9‑5(2) ...............

ad. No. 136, 2002

Division 10

 

S. 10‑1 ................................

ad. No. 57, 2002

S. 10‑5 ................................

am. Nos. 121 and 174, 1997; Nos. 16, 46, 47 and 85, 1998; Nos. 39, 54, 169 and 176, 1999; Nos. 79, 86 and 89, 2000; Nos. 72, 77, 169 and 170, 2001; Nos. 26, 97, 119 and 136, 2002; Nos. 12, 65, 66 and 133, 2003; Nos. 20 and 101, 2004; No. 23, 2005; Nos. 55 and 101, 2006

Division 11

 

Heading to Div. 11 of ...........
Part 1‑4

rs. No. 66, 2003

Table of Subdivs. to Div. 11

ad. No. 66, 2003

Subdivision 11‑A

 

Heading to Subdiv. 11‑A .....

ad. No. 66, 2003

Table of sections to ............
Subdiv. 11‑A

ad. No. 66, 2003

S. 11‑1A ..............................

ad. No. 57, 2002

 

rs. No. 66, 2003

S. 11‑1 ................................

am. No. 16, 1998

S. 11‑5 ................................

am. No. 121, 1997; No. 169, 2001; No. 101, 2004; No. 63, 2005

Note to s. 11‑5.....................

ad. No. 16, 1998

S. 11‑10 ..............................

am. Nos. 121 and 134, 1997; No. 23, 1998; No. 58, 2000; No. 136, 2002; Nos. 66 and 111, 2003; No. 20, 2004

S. 11‑15 ..............................

am. Nos. 121, 179 and 196, 1997; Nos. 45 and 102, 1998; No. 128, 1998 (as am. by No. 57, 2002); Nos. 13, 54, 60 and 83, 1999; No. 93, 1999 (as am. by No. 57, 2002); No. 165, 1999; Nos. 76, 89 and 144, 2000; No. 77, 2001; Nos. 57, 136 and 139, 2002; Nos. 65 and 66, 2003; Nos. 59, 60 and 101, 2004; Nos. 23, 55 and 66, 2005; Nos. 41, 58, 101 and 136, 2006

Subdivision 11‑B

 

Subdivision 11‑B .................

ad. No. 66, 2003

S. 11‑50 ..............................

ad. No. 66, 2003

S. 11‑55 ..............................

ad. No. 66, 2003

 

am. Nos. 41 and 147, 2005; Nos. 13, 32 and 101, 2006

Division 12

 

S. 12‑1 ................................

ad. No. 57, 2002

S. 12‑5 ................................

am. Nos. 121, 134, 147, 174 and 191, 1997; Nos. 16, 23, 46, 85 and 108, 1998; Nos. 13, 16, 39, 54, 83, 164, 169, 176, 177 and 179, 1999; Nos. 58, 79, 86, 89 and 90, 2000; Nos. 72, 77,  89, 162, 163, 167 and 169, 2001; Nos. 57, 97, 119 and 136, 2002; Nos. 67, 133 and 150, 2003; Nos. 83, 95, 101 and 129, 2004; Nos. 21, 23, 41, 64, 78, 147 and 162, 2005; Nos. 55 and 101, 2006

Division 13

 

S. 13‑1A ..............................

ad. No. 57, 2002

S. 13‑1 ................................

am. Nos. 56, 121 and 179, 1997; Nos. 16, 46, 47, 91, 102 and 128, 1998; Nos. 60 and 83, 1999; No. 144, 2000; Nos. 77 and 170, 2001; Nos. 32 and 57, 2002; Nos. 67 and 107, 2003; Nos. 23, 41, 77 and 160, 2005; Nos. 58, 80 and 101, 2006

Link note to s. 13‑1..............

rep. No. 41, 2005

Chapter 2

 

Link note to Chapt. 2 ...........

rep. No. 121, 1997

Part 2‑1

 

Part 2‑1 ...............................

ad. No. 121, 1997

Link note to Part 2‑1.............

rep. No. 41, 2005

Division 15

 

S. 15‑1 ................................

ad. No. 121, 1997

Link note to Guide................

ad. No. 16, 1998

 

rep. No. 41, 2005

S. 15‑2 ................................

ad. No. 101, 2006

S. 15‑3 ................................

ad. No. 121, 1997

S. 15‑5 ................................

ad. No. 121, 1997

S. 15‑10 ..............................

ad. No. 121, 1997

S. 15‑15 ..............................

ad. No. 121, 1997

S. 15‑20 ..............................

ad. No. 121, 1997

 

am. No. 23, 2005

S. 15‑22 ..............................

ad. No. 23, 2005

S. 15‑25 ..............................

ad. No. 121, 1997

S. 15‑30 ..............................

ad. No. 121, 1997

S. 15‑35 ..............................

ad. No. 121, 1997

Link note to s. 15‑35 ...........

am. No. 176, 1999

 

rep. No. 41, 2005

S. 15‑40 ..............................

ad. No. 77, 2001

S. 15‑45 ..............................

ad. No. 26, 2002

S. 15‑50 ..............................

ad. No. 119, 2002

S. 15‑55 ..............................

ad. No. 12, 2003

S. 15‑60 ..............................

ad. No. 12, 2003

 

am. No. 66, 2003

S. 15‑65 ..............................

ad. No. 20, 2004

S. 15‑70 ..............................

ad. No. 101, 2006

S. 15‑75 ..............................

ad. No.