Income Tax Assessment Act 1997
No. 38, 1997
Compilation No. 130
Compilation date: 17 October 2014
Includes amendments up to: Act No. 122, 2014
Registered: 19 December 2014
This compilation is in 11 volumes
Volume 1: sections 1‑1 to 36‑55
Volume 2: sections 40‑1 to 55‑10
Volume 3: sections 58‑1 to 122‑205
Volume 4: sections 124‑1 to 152‑430
Volume 5: sections 164‑1 to 220‑800
Volume 6: sections 230‑1 to 312‑15
Volume 7: sections 315‑1 to 420‑70
Volume 8: sections 620‑5 to 727‑910
Volume 9: sections 768‑100 to 995‑1
Volume 10: Endnotes 1 to 3
Volume 11: Endnote 4
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 17 October 2014 (the compilation date).
This compilation was prepared on 18 December 2014.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
A = Act | orig = original |
ad = added or inserted | par = paragraph(s)/subparagraph(s) |
am = amended | /sub‑subparagraph(s) |
amdt = amendment | pres = present |
c = clause(s) | prev = previous |
C[x] = Compilation No. x | (prev…) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LI = Legislative Instrument | Sdiv = Subdivision(s) |
LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
(md) = misdescribed amendment | SR = Statutory Rules |
mod = modified/modification | Sub‑Ch = Sub‑Chapter(s) |
No. = Number(s) | SubPt = Subpart(s) |
o = order(s) | underlining = whole or part not |
Ord = Ordinance | commenced or to be commenced |
Number and year | FRLI registration | Commencement | Application, saving and transitional provisions |
2006 No. 50 | 17 Mar 2006 (see F2006L00820) | Schedule 51: 27 Mar 2006 (see r. 2(b)) | — |
(d) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2–7), Schedule 6 (items 10–12), Schedule 14 (items 43–60) and Schedule 15 (items 7–12) only of the Taxation Laws Amendment Act (No. 3) 1997, subsections 2(1), (3), (7) and (9) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Part 2 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of the Income Tax Assessment Act 1997.
The Income Tax Assessment Act 1997 came into operation on 1 July 1997.
(7) Part 4 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(9) Part 2 of Schedule 15 commences at the later of:
(a) the start of the day on which this Act receives the Royal Assent; and
(b) immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997.
Schedule 1 of the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(e) The Income Tax Assessment Act 1997 was amended by Schedule 2 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(f) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 19, 20) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997, subsection 2(5) of which provides as follows:
(5) Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997.
(g) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 338–342, 369–381) only of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997, subsection 2(2) of which provides as follows:
(2) Part 3 of Schedule 1 commences on 1 July 1998. The remaining items of Schedule 1 commence on 20 March 1998.
(h) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 44, 45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997, subsection 2(3) of which provides as follows:
(3) Items 44 and 45 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997 or on 1 January 1998, whichever is the later.
Schedule 1 to the Tax Law Improvement Act 1997 commenced immediately after the commencement of the Income Tax Assessment Act 1997.
The Income Tax Assessment Act 1997 came into operation on 1 July 1997.
(i) The Income Tax Assessment Act 1997 was amended by Schedules 3, 4, 5, 10 (items 1–19) and 11 only of the Taxation Laws Amendment Act (No. 1) 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(j) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 4–7) and Schedule 4 (items 1–3 and 5) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(k) The Income Tax Assessment Act 1997 was amended by Schedule 12 (items 25–46) only of the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) to (10), this Act commences on 1 July 1998.
(l) The Income Tax Assessment Act 1997 was amended by the Tax Law Improvement Act (No. 1) 1998, subsections 2(1)–(4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 2 (except item 3 of it) commences immediately after the commencement of Schedule 1.
(3) Schedule 3 commences immediately after the commencement of Schedule 2 (except item 4 of it).
(4) Each of Schedules 4 to 8 commences immediately after the commencement of the immediately preceding Schedule.
Schedule 1 to the Tax Law Improvement Act (No. 1) 1998 commenced on 22 June 1998.
(m) The Income Tax Assessment Act 1997 was amended by Schedule 6 only of the Taxation Laws Amendment (Company Law Review) Act 1998, subsection 2(3) of which provides as follows:
(3) Schedule 6 commences immediately after the later of:
(a) the commencement of section 1 of this Act; and
(b) the commencement of section 1 of the Tax Law Improvement Act (No. 1) 1998.
Schedule 6 commences immediately after section 1 to this Act.
Section 1 commenced on 1 July 1998 (see Gazette 1998, No. S325)
(n) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13) only of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(o) The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 40–45) only of the Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998, subsection 2(9) of which provides as follows:
(9) Schedule 7 commences, or is taken to have commenced, on 1 April 1998.
(p) The Income Tax Assessment Act 1997 was amended by Schedule 2 of the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on 1 July 1999.
(q) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 277–280) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(r) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 122–125, 129–132 and 134–136) and Schedule 2 (items 50–55) only of the Assistance for Carers Legislation Amendment Act 1999, subsections 2(2)(a), (b), (3) and (4) of which provide as follows:
(2) The following provisions:
(a) Parts 1 and 4 of Schedule 1;
(b) Schedule 2 (other than items 1 and 3);
commence immediately after the commencement of Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998.
Note: Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998 commences on 1 July 1999.
(3) Part 2 of Schedule 1 is taken to have commenced immediately after Schedule 1 to the Tax Law Improvement Act 1997.
Note: Schedule 1 to the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997.
(4) Part 3 of Schedule 1 is taken to have commenced on 1 July 1998.
(s) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9–14) only of the Taxation Laws Amendment Act (No. 1) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(t) The Income Tax Assessment Act 1997 was amended by Schedule 7 (item 105) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:
(2) The following provisions commence on the transfer date:
(e) subject to subsections (12), (14) and (15), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(u) Subsection 2(2) of the Taxation Laws Amendment Act (No. 6) 1999 provides as follows:
(2) Item 2 of Schedule 7 commences immediately after the commencement of Schedule 5.
(v) The Income Tax Assessment Act 1997 was amended by Schedule 10 (items 24–54) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 subsection 2 (1) of which provides as follows:
(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.
(w) Subsections 2(2) and (3) of the Taxation Laws Amendment Act (No.4) 1999 provide as follows:
(2) Schedule 2 commences just after Schedule 1.
(3) Part 2 of Schedule 3 commences just after Part 1 of Schedule 3.
(x) The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 2) only of the Taxation Laws Amendment Act (No. 7) 1999, subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(y) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 532–534) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(z) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 17, 18) only of the Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999, subsection 2(4) of which provides as follows:
(4) Schedules 4 and 12 commence on the day on which this Act receives the Royal Assent or 1 October 1999, whichever is the later.
(za) The Income Tax Assessment Act 1997 was amended by Schedule 5 (items 17–21) only of the Corporate Law Economic Reform Program Act 1999, subsection 2(2) of which provides as follows:
(2) The following provisions commence on a day or days to be fixed by Proclamation:
(a) section 3;
(b) the items in Schedules 1 to 7 (other than item 18 of Schedule 7);
(c) the items in Schedules 10, 11 and 12.
(zaa) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Capital Allowances) Act 1999, subsection 2(2) of which provides as follows:
(2) Items 17 and 18 of Schedule 2 commence on the day on which the Taxation Laws Amendment Act (No. 5) 1999 receives the Royal Assent.
Items 17 and 18 did not commence due to incorrect citation. The Taxation Laws Amendment Bill (No. 5) 1999 was enacted as the Taxation Laws Amendment Act (No. 1) 2001 which commenced on 30 June 2001.
(zb) The Income Tax Assessment Act 1997 was amended by Schedule 1 of the New Business Tax System (Capital Gains Tax) Act 1999, subsection 2(2) of which provides as follows:
(2) If item 1 of Schedule 9 to the New Business Tax System (Integrity and Other Measures) Act 1999 has not commenced before that day, Schedule 1 to this Act commences immediately after that item commences.
Item 1 of Schedule 9 commenced on 10 December 1999.
(zba) The New Business Tax System (Capital Gains Tax) Act 1999 was amended by Schedule 3 (item 16) only of the Taxation Laws Amendment Act (No. 7) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zc) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–13, 18), Schedule 2 (items 1–3, 5), Schedule 3 (items 1–4, 7), Schedule 4 (items 1–15, 19), Schedule 5 (items 1–12), Schedule 6, Schedule 7 (item 11), Schedule 8, Schedule 9 (items 1–14, 23–33), and Schedule 10 only of the New Business Tax System (Capital Gains Tax) Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 5 is taken to have commenced on 22 February 1999.
(zd) The Income Tax Assessment Act 1997 was amended by Schedule 3 only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(9) of which provides as follows:
(9) Schedule 3 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(ze) The Income Tax Assessment Act 1997 was amended by Schedule 5 and Schedule 8 (items 1–6) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsections 2(1) and (10) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(10) Items 1 to 6 of Schedule 8 commence immediately after the commencement of Schedule 3 to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.
Schedule 3 of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.
(zf) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:
(11) Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.
(zg) The Income Tax Assessment Act 1997 was amended by Schedule 7, Schedule 8, Schedule 11 (items 80–105), Schedule 16 (items 18, 19) and Schedule 18 only of the A New Tax System (Tax Administration) Act 1999, subsections 2(1), (7)(d), (e), (9)(b) and (14) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(7) The following provisions commence on the day on which this Act receives the Royal Assent:
(d) Schedules 7, 8, 9 and 17;
(e) items 16 and 20 of Schedule 18.
(9) The following provisions commence on 1 July 2000:
(b) Schedule 11 (other than item 44).
(14) Items 4, 5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(zga) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3 (item 17) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 4 (4) of which provides as follows:
(4) Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.
Section 1 commenced on 22 December 1999.
(zh) The Income Tax Assessment Act 1997 was amended by Schedule 3 (item 38), Schedule 4 (items 13–16) and Schedule 5 only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 of the A New Tax System (Tax Administration) Act 1999 commenced on 12 December 1999 immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(zi) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 2 and 3), Schedule 4, Schedule 5, Schedule 6 (items 1–32), Schedule 8 (item 19), Schedule 9, Schedule 10 (items 12–16, 31–37) only of the Taxation Laws Amendment Act (No. 2) 2000, subsections 2(1), (8), (10), (11) and (13) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(8) Schedule 4 commences, or is taken to have commenced, immediately after the commencement of the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999.
(10) If, apart from this subsection, items 14, 15 and 16 of Schedule 6 would commence at or before the commencement of the Taxation Laws Amendment (Political Donations) Act 2000, those items are taken to have commenced immediately after the commencement of that Act.
(11) Item 19 of Schedule 6 commences, or is taken to have commenced, immediately after item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999.
(13) Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998. Items 18 and 20 are taken to have commenced on 1 July 1999.
The Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 came into operation on 17 December 1999.
Item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1999 commenced on 16 July 1999.
Items 14–16 of Schedule 6 to the Taxation Laws Amendment Act (No. 2) 2000 were repealed by the Taxation Laws Amendment Act (No. 2) 2002 before they commenced.
Section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 commenced on 1 July 1998. (see Gazette, 1998 No. S325)
(zj) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 3 and 4), Schedule 3 (items 1–4) and Schedule 5 (item 1) only of the Taxation Laws Amendment Act (No. 3) 2000, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Schedule 2 is taken to have commenced on 7 December 1998.
(zk) The Income Tax Assessment Act 1997 was amended by Schedule 1 (item 3), Schedule 2 (items 1–6) and Schedule 6 (items 1–11) only of the New Business Tax System (Miscellaneous) Act (No. 1) 2000, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 3, Part 1 of Schedule 4 and Schedule 6 commence on 1 July 2000.
(zl) The Income Tax Assessment Act 1997 was amended by Schedule 1 (items 1–25) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zm) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1)–(3), (5) and (11) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 18 and 67 of Schedule 1 are taken to have commenced at 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
(3) Items 26 to 29 and 33 of Schedule 1 commence, or are taken to have commenced, immediately after the commencement of Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000.
(5) Items 67, 68 and 70 of Schedule 2 commence on 1 July 2001.
(11) Schedule 9 (except items 5, 9, 26, 43, 55, 56, 57, 62, 63, 66 and 67) commences, or is taken to have commenced, on 1 July 2000.
Schedule 9 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.
(zn) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 49–53), Schedule 4A and Schedule 5 only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (6) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
(6) Items 8 and 9 of Schedule 5 commence, or are taken to have commenced, on 1 July 2000.
Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.
(zo) The Income Tax Assessment Act 1997 was amended by Schedule 7 (items 28–30) only of the Indirect Tax Legislation Amendment Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Part 1 of Schedule 1 commenced on 1 July 2000.
(zp) The Income Tax Assessment Act 1997 was amended by Schedule 6 (items 47 and 48) and Schedule 7 (item 15) only of the Taxation Laws Amendment Act (No. 8) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zq) The Income Tax Assessment Act 1997 was amended by the Taxation Laws Amendment Act (No. 7) 2000, subsections 2(1), (3) and (4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Items 46 and 50 of Schedule 4 are taken to have commenced at the start of the 1998–99 income year.
(4) Schedule 5 commences, or is taken to have commenced, immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000.
Schedule 5 to the Taxation Laws Amendment Act (No. 2) 2000 commenced on 31 May 2000.
(zr) The Income Tax Assessment Act 1997 was amended by Schedule 2 (item 62) only of the Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the 28th day after the day on which it receives the Royal Assent.
(zs) The Income Tax Assessment Act 1997 was amended by Schedule 3 (items 264–275) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(zt) Subsection 2(2) of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 provides as follows:
(2) Schedule 3 commences, or is taken to have commenced, just after the commencement of the Taxation Laws Amendment Act (No. 1) 2001.
The Taxation Laws Amendment Act (No. 1) 2001 came into operation on 30 June 2001.
(zta) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
9. Items 79 to 99 of Schedule 3 | Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001 | 30 June 2001 |
(zu) The Income Tax Assessment Act 1997 was amended by Schedules 1 and 2 only of the New Business Tax System (Simplified Tax System) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section this Act commences on the day on which it receives the Royal Assent.
(zv) Section 2 of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 provides as follows:
2 This Act commences immediately after the commencement of the Family Law Legislation Amendment (Superannuation) Act 2001.
The Family Law Legislation Amendment (Superannuation) Act 2001 came into operation on 28 December 2002.
(zw) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 92–101) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.
(zx) The Income Tax Assessment Act 1997 was amended by the New Business Tax System (Thin Capitalisation) Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001.
(zy) The Income Tax Assessment Act 1997 was amended by Schedule 4 (items 8 and 9) and Schedules 7 and 8 only of the Taxation Laws Amendment Act (No. 2) 2001, subsection 2(1) of which provide as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zz) The Income Tax Assessment Act 1997 was amended by Schedule 4, Schedule 5 (items 1–9) and Schedule 6 (items 1–16 and 16L–16N and 17) only of the Taxation Laws Amendment Act (No. 6) 2001, subsections 2(1), (4), (4B), (4C) and (5) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4) Items 4 and 5 of Schedule 4 commence, or are taken to have commenced, immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 5) 2001.
(4B) Items 4A and 4B of Schedule 6 commence immediately after the commencement of item 4 of that Schedule.
(4C) Item 4C of Schedule 6 commences:
(a) if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4B of Schedule 6 to this Act; or
(b) if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.
(5) Item 5 of Schedule 6 commences:
(a) if Schedule 1 to the Taxation Laws Amendment Act (No. 5) 2001 commences before the day on which this Act receives the Royal Assent—immediately after the commencement of item 4 of Schedule 6 to this Act; or
(b) if paragraph (a) does not apply—immediately after the commencement of Schedule 1 to that Act.
Schedules 1 and 3 to the Taxation Laws Amendment Act (No. 5) 2001 commenced on 1 October 2001.
(zza) The Income Tax Assessment Act 1997 was amended by Schedule 2 (items 28–44 and 69–84) and Schedule 3 (items 11–13) only of the Taxation Laws Amendment (Research and Development) Act 2001, section 2 of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Division 1 of Part 3 of Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.
(3) Division 2 of Part 3 of Schedule 2 commences, or is taken to have commenced, immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001.
(zzb) Subsection 2(1) (items 10, 12 14, 29, 31, 32, 48, 50, 52, 53 and 58–61) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Provision(s) | Commencement | Date/Details |
10. Schedule 9, item 10 | Immediately after section 30‑25 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
12. Schedule 9, items 13 and 14 | Immediately after section 30‑45 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
14. Schedule 9, item 21 | Immediately after section 30‑55 of the Income Tax Assessment Act 1997 commenced | 1 July 1997 |
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 |
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 1A, 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 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 | 24 October 2002 | |
2. Schedules 2 and 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 |
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 |
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 |
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 |
(zzlb) Subsection 2(1) (item 3) of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 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 |
3. Schedule 1, Part 4 | Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003. | 17 December 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 | 30 June 2000 |
14. Schedule 11, Part 4 | Immediately after the start of 1 July 2000 | 1 July 2000 |
16. Schedule 11, Part 6 | Immediately after the start of 1 July 2001 | 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 and 3) 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 |
(zzw) Subsection 2(1) (item 11) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 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 |
11. Schedule 5, Part 2 | Immediately before the commencement of Schedule 3 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. | 1 January 2008 |
(zzx) Subsection 2(1) (items 2 and 3) of the Superannuation Legislation Amendment (Simplification) Act 2007 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 | Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007. | 15 March 2007 |
3. Schedule 2 | The later of: (a) at the same time as the provision(s) covered by table item 1; and (b) immediately after the commencement of the Tax Laws Amendment (2006 Measures No. 7) Act 2007. | 12 April 2007 (paragraph (b) applies) |
(zzy) Subsection 2(1) (item 7) of the Tax Laws Amendment (2007 Measures No. 2) Act 2007 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 |
7. Schedule 8, Part 5 | Immediately after the commencement of the Venture Capital Act 2002. | 19 December 2002 |
(zzz) Subsection 2(1) (item 6) of the Tax Laws Amendment (2007 Measures No. 4) Act 2007 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 |
6. Schedule 5, Part 2 | Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Simplification) Act 2007. | 15 March 2007 |
(zzza) Subsection 2(1) (items 2 and 3) of the Tax Laws Amendment (2008 Measures No. 2) Act 2008 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 to 4 | The day on which this Act receives the Royal Assent. | 24 June 2008 |
3. Schedule 5 | Immediately after the commencement of the provisions covered by table item 2. | 24 June 2008 |
(zzzb) Subsection 2(1) (item 4) of the Tax Laws Amendment (2008 Measures No. 4) Act 2008 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, item 87 | 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 First Home Saver Accounts (Consequential Amendments) Act 2008. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 3 October 2008 (paragraph (a) applies) |
(zzzc) Subsection 2(1) (item 5) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 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 2, item 40 | Immediately before the commencement of item 52 of Schedule 4 to the Tax Laws Amendment (2008 Measures No. 6) Act 2009. | 26 March 2009 |
(zzzd) Subsection 2(1) (item 3) of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 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 |
3. Schedule 1, Part 4 | Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003. | 17 December 2003 |
(zzze) Subsection 2(1) (item 3) of the Social Security Amendment (Liquid Assets Waiting Period) Act 2009 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 |
3. Schedule 1, Part 3 | Immediately after the time specified in the Household Stimulus Package Act (No. 2) 2009 for the commencement of Schedule 5 to that Act. | 18 February 2009 |
(zzzf) Subsection 2(1) (item 3) of the Tax Laws Amendment (2009 Measures No. 2) Act 2009 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 |
3. Schedule 2, item 1 | Immediately after the commencement of item 3 of Schedule 4 to the Tax Laws Amendment (Small Business) Act 2007. | 21 June 2007 |
(zzzg) Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 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 |
41. Schedule 18 | Immediately after the commencement of Part 2‑4 of the Fair Work Act 2009. | 1 July 2009 |
(zzzh) Subsection 2(1) (item 9) of the Veterans’ Affairs and Other Legislation Amendment (Pension Reform) Act 2009 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 4, items 54 to 111 | Immediately after the commencement of Schedule 4 to the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009. | 20 September 2009 |
(zzzi) Subsection 2(1) (item 8) of the Tax Laws Amendment (2009 Measures No. 4) Act 2009 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 5, items 237 and 238 | The later of: (a) immediately after the start of the day on which this Act receives the Royal Assent; and (b) the time item 1 of Schedule 1 to the Nation Building Program (National Land Transport) Amendment Act 2009 commences. However, the provision(s) covered by this table item do not commence at all if the event mentioned in paragraph (b) does not occur. | 18 September 2009 (paragraph (a) applies) |
(zzzj) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 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, Part 1 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
4. Schedule 2 | Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009. | 1 March 2010 |
(zzzk) Subsection 2(1) (items 21, 23, 25–27, 31 and 38) of the Statute Law Revision Act 2010 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 |
21. Schedule 2, item 20 | Immediately after the time specified in the Social Security and Veterans’ Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008 for the commencement of item 70 of Schedule 3 to that Act. | 26 May 2008 |
23. Schedule 2, item 23 | Immediately after the time specified in the Tax Laws Amendment (2006 Measures No. 1) Act 2006 for the commencement of item 1 of Schedule 2 to that Act. | 6 April 2006 |
25. Schedule 2, item 29 | Immediately after the time specified in the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 for the commencement of item 592 of Schedule 2 to that Act. | 14 September 2006 |
26. Schedule 2, item 30 | Immediately after the time specified in the Tax Laws Amendment (Small Business) Act 2007 for the commencement of item 52 of Schedule 3 to that Act. | 21 June 2007 |
27. Schedule 2, item 31 | Immediately after the time specified in the Tax Laws Amendment (Small Business) Act 2007 for the commencement of item 55 of Schedule 3 to that Act. | 21 June 2007 |
31. Schedule 5, items 1 to 51 | The day this Act receives the Royal Assent. | 1 March 2010 |
38. Schedule 5, Parts 2 and 3 | Immediately after the provision(s) covered by table item 31. | 1 March 2010 |
(zzzm) Subsection 2(1) (items 9, 10, 11B, 12, 13, 21 and 22) of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 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 5, Part 6, Division 1 | The day this Act receives the Royal Assent. | 3 June 2010 |
10. Schedule 5, Part 6, Division 2 | Immediately after the commencement of the provision(s) covered by table item 9. | 3 June 2010 |
11B. Schedule 5, item 111 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
12. Schedule 5, Part 19, Division 1 | The day this Act receives the Royal Assent. | 3 June 2010 |
13. Schedule 5, Part 19, Division 2 | Immediately after the commencement of the provision(s) covered by table item 12. | 3 June 2010 |
21. Schedule 6, item 112 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 132 of Schedule 5 to that Act. | 18 September 2009 |
22. Schedule 6, item 113 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 133 of Schedule 5 to that Act. | 18 September 2009 |
(zzzo) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Transfer of Provisions) Act 2010 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 |
3. Schedule 2 | Immediately after the commencement of the provision(s) covered by table item 4. | 1 July 2010 |
4. Schedules 3 to 5 | 1 July 2010. | 1 July 2010 |
(zzzp) Subsection 2(1) (items 3 and 5–8) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 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 |
3. Schedule 3, items 1 to 94 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
5. Schedule 3, items 96 to 130 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
6. Schedule 3, item 131 | Immediately after the commencement of Part 2 of Schedule 3 to the Tax Laws Amendment (Transfer of Provisions) Act 2010. | 1 July 2010 |
7. Schedule 3, item 132 | Immediately after the commencement of section 2 of the Tax Laws Amendment (2010 Measures No. 1) Act 2010. | 3 June 2010 |
8. Schedule 3, items 133 and 134 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
(zzzq) Subsection 2(1) (items 16 and 18–21) of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 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 5, Part 6, Division 3 | Immediately after the commencement of item 15 of Schedule 3 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. | 1 January 2008 |
18. Schedule 5, item 368 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 105 of Schedule 5 to that Act. | 3 June 2010 |
19. Schedule 5, item 369 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 173 of Schedule 5 to that Act. | 3 June 2010 |
20. Schedule 5, item 370 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 201 of Schedule 5 to that Act. | 3 June 2010 |
21. Schedule 5, item 371 | Immediately after the time specified in the Tax Laws Amendment (2010 Measures No. 1) Act 2010 for the commencement of item 11 of Schedule 6 to that Act. | 3 June 2010 |
(zzzr) Subsection 2(1) (items 8, 16–19, 21–23 and 29) of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 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 6, item 8 and 9 | Immediately after the commencement of section 2 of the Tax Laws Amendment (2006 Measures No. 3) Act 2006. | 30 June 2006 |
16. Schedule 6, Part 10, Division 1 | The day after this Act receives the Royal Assent. | 22 March 2012 |
17. Schedule 6, Part 10, Division 2 | Immediately after the commencement of the provision(s) covered by table item 16. | 22 March 2012 |
18. Schedule 6, Part 11, Division 1 | The day this Act receives the Royal Assent. | 21 March 2012 |
19. Schedule 6, Part 11, Division 2 | Immediately after the commencement of the provision(s) covered by table item 18. | 21 March 2012 |
21. Schedule 6, item 144 | Immediately after the commencement of item 16 of Schedule 10 to the Clean Energy (Household Assistance Amendments) Act 2011. However, the provision(s) do not commence at all if that item 16 commences before or at the same time as the provision(s) covered by table item 18. | 14 May 2012 |
22. Schedule 6, item 145 | Immediately after the commencement of item 2 of Schedule 10 to the Clean Energy (Household Assistance Amendments) Act 2011. | 14 May 2012 |
23. Schedule 6, items 146 to 148 | Immediately after the commencement of the provision(s) covered by table item 19. However, the provision(s) do not commence at all if item 2 of Schedule 10 to the Clean Energy (Household Assistance Amendments) Act 2011 does not commence before that time. | Do not commence |
29. Schedule 6, item 180 | Immediately after the commencement of item 115 of Schedule 5 to the Tax Laws Amendment (2010 Measures No. 1) Act 2010. | 3 June 2010 |
(zzzs) Subsection 2(1) (item 4) of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 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 2, Part 2 | At the same time as the Minerals Resource Rent Tax Act 2012 commences. However, the provision(s) do not commence at all if the Indirect Tax Laws Amendment (Assessment) Act 2012 receives the Royal Assent before 1 July 2012. | Does not commence |
(zzzt) Subsection 2(1) (item 5) of the Indirect Tax Laws Amendment (Assessment) Act 2012 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 1, items 269 and 270 | Immediately after the time specified in the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 for the commencement of Part 2 of Schedule 2 to that Act. However, the provision(s) do not commence at all if this Act receives the Royal Assent before 1 July 2012. | Do not commence |
(zzzu) Subsection 2(1) (items 2 and 11) of the Petroleum Resource Rent Tax Assessment Amendment Act 2012 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 10 | 1 July 2012. | 1 July 2012 |
11. Schedule 5, items 2 to 5 | The later of: (a) immediately after the commencement of the provision(s) covered by table item 2; and (b) immediately after the commencement of Schedule 3 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 July 2012 (paragraph (b) applies) |
(zzzv) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 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 |
3. Schedule 2, Part 1 | The latest of the following: (a) the day this Act receives the Royal Assent; (b) the day the Minerals Resource Rent Tax Act 2012 receives the Royal Assent; (c) the day the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 receives the Royal Assent; (d) the day the Minerals Resource Rent Tax (Imposition—General) Act 2012 receives the Royal Assent; (e) the day the Minerals Resource Rent Tax (Imposition—Customs) Act 2012 receives the Royal Assent; (f) the day the Minerals Resource Rent Tax (Imposition—Excise) Act 2012 receives the Royal Assent. However, the provision(s) do not commence at all unless all the events mentioned in paragraphs (a) to (f) occur. | 29 March 2012 |
4. Schedule 2, Part 2 | The later of: (a) immediately after the commencement of the provision(s) covered by table item 3; and (b) the start of the day the Clean Energy Act 2011 receives the Royal Assent. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. | 29 March 2012 (paragraph (a) applies) |
(zzzw) Subsection 2(1) (item 3) of the Customs Amendment (Reducing Business Compliance Burden) Act 2012 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 |
3. Schedule 1, items 11 and 12 | Immediately after the commencement of items 26 and 27 of Schedule 1 to the Excise Amendment (Reducing Business Compliance Burden) Act 2012. | 15 April 2012 |
(zzzx) Subsection 2(1) (item 6) of the Tax Laws Amendment (2012 Measures No. 1) Act 2012 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 |
6. Schedule 5, items 1 to 16 | Immediately after the commencement of the Minerals Resource Rent Tax Act 2012. | 1 July 2012 |
(zzzy) Subsection 2(1) (items 6–9) of the Tax Laws Amendment (2012 Measures No. 2) Act 2012 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 |
6. Schedule 2 | Immediately after the commencement of Parts 1, 2 and 3 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
7. Schedule 3, Part 1 | The day this Act receives the Royal Assent. | 29 June 2012 |
8. Schedule 3, Part 2 | Immediately after the commencement of the provision(s) covered by table item 7. | 29 June 2012 |
9. Schedule 3, Part 3 | Immediately after the commencement of the provision(s) covered by table item 8. | 29 June 2012 |