Income Tax Rates Amendment (DisabilityCare Australia) Act 2013

No. 41, 2013

An Act to amend the Income Tax Rates Act 1986, and for related purposes

Income Tax Rates Amendment (DisabilityCare Australia) Act 2013

No. 41, 2013

An Act to amend the Income Tax Rates Act 1986, and for related purposes

[Assented to 28 May 2013]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Income Tax Rates Amendment (DisabilityCare Australia) Act 2013.

2 Commencement

(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.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	28 May 2013
2. Schedule 1	At the same time as Schedule 1 to the Medicare Levy Amendment (DisabilityCare Australia) Act 2013 commences.	28 May 2013

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Income Tax Rates Act 1986

1 Paragraph 29(2)(b)

Omit “1.5%”, substitute “2%”.

2 Application of amendment

The amendment made by this Schedule applies to assessments for the 2014‑15 income year and later income years.

[Minister’s second reading speech made in—

House of Representatives on 15 May 2013

Senate on 16 May 2013]

(109/13)