Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 39 of 1986 as amended
This compilation was prepared on 25 September 2009
taking into account amendments up to Act No. 88 of 2009
Volume 1 includes: Table of Contents
Sections 1 - 78A
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
Volume 2 includes: Table of Contents
Sections 90 - 167
Schedule
Note 1
Table of Acts
Act Notes
Table of Amendments
Table A
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney‑General's Department,
Canberra
Contents
Part I--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
2A......... Application of the Criminal Code ...................................................... 1
Part II--Administration 2
3............ General administration of Act ............................................................ 2
4............ Annual report ..................................................................................... 2
5............ Secrecy ................................................................................................ 2
Part IIA--Core provisions 5
Division 1--Working out an employer's fringe benefits taxable amount 5
5A......... Simplified outline of this Division ...................................................... 5
5B......... Working out an employer's fringe benefits taxable amount ............... 5
Division 2--Working out an employer's aggregate fringe benefits amount 12
5C......... Aggregate fringe benefits amount ...................................................... 12
Division 3--Employee's individual fringe benefits amount 16
5D......... Simplified outline .............................................................................. 16
5E.......... Employee's individual fringe benefits amount ................................. 16
5F.......... Working out the employee's share ................................................... 18
Part III--Fringe benefits 20
Division 1--Preliminary 20
6............ Part not to limit generality of benefit ................................................ 20
Division 2--Car fringe benefits 21
Subdivision A--Car benefits 21
7............ Car benefits ....................................................................................... 21
8............ Exempt car benefits .......................................................................... 23
Subdivision B--Taxable value of car fringe benefits 25
9............ Taxable value of car fringe benefits--statutory formula .................. 25
10.......... Taxable value of car fringe benefits--cost basis ............................... 28
10A....... No reduction of operating cost in a log book year of tax unless log book records and odometer records are maintained .......................................................................................................... 33
10B....... No reduction of operating cost in a non‑log book year of tax unless log book records and odometer records are maintained in log book year of tax .................................................... 33
11.......... Calculation of depreciation and interest ........................................... 34
12.......... Depreciated value ............................................................................. 36
13.......... Expenditure to be increased in certain circumstances ....................... 37
Division 3--Debt waiver fringe benefits 39
Subdivision A--Debt waiver benefits 39
14.......... Debt waiver benefits ......................................................................... 39
Subdivision B--Taxable value of debt waiver fringe benefits 39
15.......... Taxable value of debt waiver fringe benefits ..................................... 39
Division 4--Loan fringe benefits 40
Subdivision A--Loan benefits 40
16.......... Loan benefits .................................................................................... 40
17.......... Exempt loan benefits ........................................................................ 42
Subdivision B--Taxable value of loan fringe benefits 44
18.......... Taxable value of loan fringe benefits ................................................. 44
19.......... Reduction of taxable value--otherwise deductible rule ..................... 44
Division 5--Expense payment fringe benefits 51
Subdivision A--Expense payment benefits 51
20.......... Expense payment benefits ................................................................ 51
20A....... Exemption--no‑private‑use declaration ........................................... 51
21.......... Exempt accommodation expense payment benefits ......................... 51
22.......... Exempt car expense payment benefits ............................................. 52
Subdivision B--Taxable value of expense payment fringe benefits 53
22A....... Taxable value of in‑house expense payment fringe benefits ............. 53
23.......... Taxable value of external expense payment fringe benefits .............. 54
24.......... Reduction of taxable value--otherwise deductible rule ..................... 55
Division 6--Housing fringe benefits 64
Subdivision A--Housing benefits 64
25.......... Housing benefits ............................................................................... 64
Subdivision B--Taxable value of housing fringe benefits 64
26.......... Taxable value of non‑remote housing fringe benefits ........................ 64
27.......... Determination of market value of housing right ............................... 68
28.......... Indexation factor for valuation purposes--non‑remote housing ...... 69
Division 7--Living‑away‑from‑home allowance fringe benefits 71
Subdivision A--Living‑away‑from‑home allowance benefits 71
30.......... Living‑away‑from‑home allowance benefits ..................................... 71
Subdivision B--Taxable value of living‑away‑from‑home allowance fringe benefits 72
31.......... Taxable value of living‑away‑from‑home allowance fringe benefits . 72
Division 8--Airline transport fringe benefits 73
Subdivision A--Airline transport benefits 73
32.......... Airline transport benefits ................................................................. 73
Subdivision B--Taxable value of airline transport fringe benefits 73
33.......... Taxable value of airline transport fringe benefits .............................. 73
34.......... Reduction of taxable value--otherwise deductible rule ..................... 74
Division 9--Board fringe benefits 76
Subdivision A--Board benefits 76
35.......... Board benefits ................................................................................... 76
Subdivision B--Taxable value of board fringe benefits 76
36.......... Taxable value of board fringe benefits .............................................. 76
37.......... Reduction of taxable value--otherwise deductible rule ..................... 76
Division 9A--Meal entertainment 78
Subdivision A--Meal entertainment 78
37A....... Key principle .................................................................................... 78
37AA.... Division only applies if election made ............................................. 78
37AB.... Employee contributions to be excluded ............................................ 78
37AC.... Meal entertainment benefits ............................................................. 78
37AD.... Meaning of provision of meal entertainment .................................... 78
37AE..... Fringe benefits only arise if employer is provider ............................ 79
37AF..... No other fringe benefits arise if election made .................................. 79
37AG.... Some benefits still arise .................................................................... 79
Subdivision B--50/50 split method of valuing meal entertainment 80
37B....... Key principle .................................................................................... 80
37BA.... Taxable value using 50/50 split method ............................................ 80
Subdivision C--12 week register method 80
37C....... Key principle .................................................................................... 80
37CA.... Election by employer ....................................................................... 80
37CB..... Taxable value using 12 week register method ................................... 81
37CC..... Choosing the 12 week period for a register ...................................... 81
37CD.... FBT years for which register is valid ............................................... 82
37CE..... Matters to be included in register ..................................................... 82
37CF..... False or misleading entries invalidate register ................................... 83
Division 10--Tax‑exempt body entertainment fringe benefits 84
Subdivision A--Tax‑exempt body entertainment benefits 84
38.......... Tax‑exempt body entertainment benefits ......................................... 84
Subdivision B--Taxable value of tax‑exempt body entertainment fringe benefits 84
39.......... Taxable value of tax‑exempt body entertainment fringe benefits ..... 84
Division 10A--Car parking fringe benefits 85
Subdivision A--Car parking benefits 85
39A....... Car parking benefits .......................................................................... 85
39AA.... Anti‑avoidance--fee on first business day not representative ......... 87
39AB.... When fees are not representative ...................................................... 87
39B....... When commercial parking stations are located within a 1 km radius of business premises or associated premises .......................................................................................................... 87
Subdivision B--Taxable value of car parking fringe benefits 87
39C....... Taxable value of car parking fringe benefits--commercial parking station method 87
39D....... Taxable value of car parking fringe benefits--market value basis .... 88
39DA.... Taxable value of car parking fringe benefits--average cost method 89
39E........ Fees charged by commercial parking stations for all‑day parking .... 90
Subdivision C--Statutory formula method--spaces 91
39F........ The key principle ............................................................................. 91
39FA..... Spaces method of calculating total taxable value of car parking fringe benefits 91
39FB..... Number of spaces exceeds number of employees ............................ 92
39FC..... Meaning of daily rate amount ........................................................... 94
39FD..... Meaning of availability period .......................................................... 94
39FE..... Meaning of relevant recipients contribution ..................................... 94
Subdivision D--12 week record keeping method 95
39G....... The key principle ............................................................................. 95
39GA.... Employer may elect to use 12 week record keeping method ........... 95
39GB.... Value of fringe benefits for year ....................................................... 95
39GC.... Meaning of total value of car parking benefits (register) ................. 95
39GD.... Meaning of car parking availability period ...................................... 96
39GE..... Choosing the 12 week period for a register ...................................... 96
39GF..... FBT years for which register is valid ............................................... 96
39GG.... Matters to be included in register ..................................................... 97
39GH.... Fraudulent entries invalidate register ................................................ 98
Division 11--Property fringe benefits 99
Subdivision A--Property benefits 99
40.......... Property benefits .............................................................................. 99
41.......... Exempt property benefits ................................................................ 99
Subdivision B--Taxable value of property fringe benefits 100
42.......... Taxable value of in‑house property fringe benefits ........................ 100
43.......... Taxable value of external property fringe benefits ......................... 101
44.......... Reduction of taxable value--otherwise deductible rule ................... 102
Division 12--Residual fringe benefits 108
Subdivision A--Residual benefits 108
45.......... Residual benefits ............................................................................. 108
46.......... Year of tax in which residual benefits taxed .................................... 108
47.......... Exempt residual benefits ................................................................. 109
47A....... Exemption--no‑private‑use declaration ......................................... 114
Subdivision B--Taxable value of residual fringe benefits 115
48.......... Taxable value of in‑house non‑period residual fringe benefits ........ 115
49.......... Taxable value of in‑house period residual fringe benefits ............... 115
50.......... Taxable value of external non‑period residual fringe benefits ......... 116
51.......... Taxable value of external period residual fringe benefits ................ 116
52.......... Reduction of taxable value--otherwise deductible rule ................... 117
Division 13--Miscellaneous exempt benefits 123
53.......... Motor vehicle fringe benefit fuel etc. to be exempt in certain cases 123
54.......... Provision of food or drink to be exempt benefit in certain cases .... 123
55.......... Benefits provided by certain international organisations to be exempt 124
56.......... Preservation of diplomatic and consular immunities ...................... 124
57.......... Exempt benefits--employees of religious institutions ................... 124
57A....... Exempt benefits--public benevolent institutions, health promotion charities, some hospitals and public ambulance services ........................................................................................... 125
58.......... Exempt benefits--live‑in residential care workers ......................... 126
58A....... Exempt benefits--employment interviews and selection tests ...... 127
58AA.... Exempt benefits--engagement of relocation consultant ................. 128
58B....... Exempt benefits--removals and storage of household effects as a result of relocation 129
58C....... Exempt benefits--sale or acquisition of dwelling as a result of relocation 131
58D....... Exempt benefits--connection or re‑connection of certain utilities as a result of relocation 135
58E........ Exempt benefits--leasing of household goods while living away from home 136
58F........ Exempt benefits--relocation transport .......................................... 137
58G....... Exempt benefits--motor vehicle parking ....................................... 138
58GA.... Exempt benefits--small business car parking ................................ 139
58H....... Exempt benefits--newspapers and periodicals used for business purposes 140
58J........ Exempt benefits--compensable work‑related trauma .................... 141
58K....... Exempt benefits--in‑house health care facilities ............................ 142
58L........ Exempt benefits--certain travel to obtain medical treatment ......... 142
58LA..... Exempt benefits--compassionate travel ........................................ 144
58M...... Exempt benefits--work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training ............... 146
58N....... Exempt benefits--emergency assistance ........................................ 148
58P........ Exempt benefits--minor benefits ................................................... 148
58PA..... Exempt benefits--worker entitlement contributions ..................... 151
58PB..... Meaning of approved worker entitlement funds ............................. 151
58PC..... Exempt benefits--existing worker entitlement funds ..................... 153
58Q....... Exempt benefits--long service awards ........................................... 154
58R....... Exempt benefits--safety awards .................................................... 156
58S........ Exempt benefits--trainees engaged under Australian Traineeship System 156
58T....... Exempt benefits--live‑in domestic workers employed by religious institutions or by religious practitioners 157
58U....... Exempt benefits--live‑in help for elderly and disadvantaged persons 158
58V....... Exempt benefits--food and drink for non‑live‑in domestic employees 159
58W...... Exempt benefits--deposits under the Small Superannuation Accounts Act 1995 160
58X....... Exempt benefits--provision of certain work related items ............ 160
58Y....... Exempt benefits--membership fees and subscriptions .................. 161
58Z....... Exempt benefits--taxi travel .......................................................... 161
58ZB..... Exempt benefits--approved student exchange programs ............... 162
58ZC..... Exempt benefits--remote area housing benefits ............................. 162
58ZD.... Exempt benefits--meals on working days ..................................... 164
Division 14--Reduction of taxable value of miscellaneous fringe benefits 165
59.......... Reduction of taxable value--remote area residential fuel ............... 165
60.......... Reduction of taxable value--remote area housing .......................... 167
60AA.... Guideline price for repurchase of remote area residential property 170
60A....... Reduction of taxable value--remote area holiday transport fringe benefits subject to ceiling 171
61.......... Reduction of taxable value--remote area holiday transport fringe benefits not subject to ceiling 174
61A....... Reduction of taxable value--overseas employment holiday transport 176
61B....... Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport 179
61C....... Reduction of taxable value--temporary accommodation relating to relocation 179
61D....... Reduction of taxable value of temporary accommodation meal fringe benefits 183
61E........ Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests ................................................................................................ 184
61F........ Reduction of taxable value of certain expense payment fringe benefits associated with work‑related medical examinations, work‑related medical screenings, work‑related preventative health care, work‑related counselling or migrant language training ................................................................. 185
61G....... Reduction of taxable value of fringe benefits if certain deductions relating to payments to associates are not allowed ........................................................................................................ 187
62.......... Reduction of aggregate taxable value of certain fringe benefits ....... 187
63.......... Reduction of taxable value of living‑away‑from‑home food fringe benefits 188
63A....... Reduction of taxable value in respect of entertainment component of certain fringe benefits 189
65A....... Reduction of taxable value--education of children of overseas employees 189
Division 14A--Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes 192
65CA.... Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes 192
65CB..... Amendment of assessments ........................................................... 195
Division 14B--Reducible fringe benefits relating to remote area home repurchase schemes 196
65CC..... Reducible fringe benefits relating to remote area home repurchase schemes 196
Division 15--Car substantiation rules for otherwise deductible provisions 197
65D....... Car substantiation rules .................................................................. 197
65E........ No compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained ....................................................................................... 197
65F........ No compliance with substantiation rules in non‑log book year of tax unless log book records kept in previous log book year of tax ....................................................................................... 197
Part IIIA--Rebates of tax 199
65J........ Rebate for certain non‑profit employers etc. ................................. 199
Part IV--Liability to tax 207
66.......... Liability to pay tax ......................................................................... 207
67.......... Arrangements to avoid or reduce fringe benefits tax ....................... 207
Part V--Returns and assessments 210
Division 1--Returns 210
68.......... Annual returns ................................................................................ 210
69.......... Further returns ................................................................................ 210
70.......... Keeping records of indirect tax transactions ................................... 210
70D....... Tax agent to give taxpayer copy of notice of assessment .............. 210
Division 2--Assessments 212
72.......... First return deemed to be an assessment ........................................ 212
73.......... Default assessments ....................................................................... 212
74.......... Amendment of assessments ........................................................... 213
75.......... Refund of amounts overpaid .......................................................... 214
76.......... Amended assessment to be an assessment ..................................... 214
77.......... Notice of assessment ...................................................................... 215
78.......... Validity of assessment .................................................................... 215
78A....... Objections ....................................................................................... 215
An Act relating to the assessment and collection of the tax imposed by the Fringe Benefits Tax Act 1986, and for related purposes
Notes to
the
Fringe Benefits Tax Assessment Act 1986 Note 1 The Fringe Benefits Tax Assessment Act 1986 as shown in
this compilation comprises Act No. 39, 1986 amended as indicated in the
Tables below. The Fringe Benefits Tax Assessment Act 1986 was amended
by the Workplace Relations Amendment (Work Choices) (Consequential
Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The
amendment is incorporated in this compilation. The Fringe Benefits Tax Assessment Act 1986 was
modified by the Bankruptcy Rules (1968 No. 2 as amended). The
modifications are not incorporated in this compilation. The Fringe Benefits Tax Assessment Act 1986 was
modified by the Banking (State Bank of South Australia and
The Fringe Benefits Tax Assessment Act 1986 was modified by the Bankruptcy Regulations (1996 No. 263 as amended). The modifications are not 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.
All relevant information pertaining to application, saving or transitional provisions prior to 18 December 1996 is not included in this compilation. For subsequent information see Table A.
Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
39, 1986 |
24 June 1986 |
24 June 1986 |
|
|
|
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 |
48, 1986 |
24 June 1986 |
S. 31 and Parts VII, VIII
(ss. |
-- |
|
112, 1986 |
4 Nov 1986 |
4 Nov 1986 |
||
|
23, 1987 |
26 May 1987 |
|||
|
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 |
139, 1987 |
18 Dec 1987 |
18 Dec 1987 |
|
|
as amended by |
|
|
|
|
|
11, 1988 |
26 Apr 1988 |
-- |
||
|
78, 1988 |
24 June 1988 |
(see 78, 1988 below) |
-- |
|
|
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987 |
145, 1987 |
18 Dec 1987 |
15 Jan 1988 (see s. 2) |
-- |
|
Australian Airlines (Conversion to Public Company) Act 1988 |
6, 1988 |
9 Mar 1988 |
S. 69(1): Royal Assent (d) |
-- |
|
78, 1988 |
24 June 1988 |
Part II (ss. 3-6), Ss.
37, 39-53 and 55(15)-(25): 1 Nov 1988 (see Gazette 1988, No. S331) |
-- |
|
|
95, 1988 |
24 Nov 1988 |
|||
|
as amended by |
|
|
|
|
|
107, 1989 |
30 June 1989 |
(see 107, 1989 below) |
-- |
|
|
97, 1988 |
25 Nov 1988 |
S. 12: 1 July 1989 (see
Gazette 1989, No. S159) |
-- |
|
|
153, 1988 |
26 Dec 1988 |
Div. 6 of Part III (s.
43): 1 Jan 1989 |
||
|
2, 1989 |
6 Jan 1989 |
Ss. 86 and 87: Royal Assent (f) |
-- |
|
|
11, 1989 |
16 Mar 1989 |
16 Mar 1989 |
||
|
97, 1989 |
30 June 1989 |
30 June 1989 |
||
|
107, 1989 |
30 June 1989 |
Part 6 (ss. 29, 30): (g) Remainder: Royal Assent |
||
|
Petroleum (Australia‑Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990 |
37, 1990 |
7 June 1990 |
18 Feb 1991 (see s. 2 and Gazette 1991, No. S47) |
-- |
|
Taxation Laws Amendment Act (No. 3) 1990 |
58, 1990 |
16 June 1990 |
S. 11: 16 June 1990 (see s. 2(2)) S. 23: 4 Dec 1989 Part 5 (ss. 36-38): 11 May 1989 |
|
|
60, 1990 |
16 June 1990 |
S. 43 and Part 10 (ss.
88-95): 31 Oct 1990 (see Gazette 1990, No. S272) |
-- |
|
|
135, 1990 |
28 Dec 1990 |
|||
|
48, 1991 |
24 Apr 1991 |
|||
|
100, 1991 |
27 June 1991 |
Ss. 3, 5, 7, 10, 12 and 13:
Royal Assent (j) |
||
|
Taxation Laws Amendment Act (No. 3) 1991 |
216, 1991 |
24 Dec 1991 |
Ss. 5-8, 88, 123 and 124:
Royal Assent (k) |
|
|
35, 1992 |
25 May 1992 |
25 May 1992 |
||
|
Superannuation Guarantee (Consequential Amendments) Act 1992 |
92, 1992 |
30 June 1992 |
1 July 1992 |
-- |
|
101, 1992 |
30 June 1992 |
30 June 1992 |
-- |
|
|
118, 1992 |
30 Sept 1992 |
28 Oct 1992 |
-- |
|
|
191, 1992 |
21 Dec 1992 |
21 Dec 1992 |
-- |
|
|
210, 1992 |
24 Dec 1992 |
Part 1 (ss. 1-3):
Royal Assent |
-- |
|
|
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 |
223, 1992 |
24 Dec 1992 |
1 Apr 1994 |
|
|
237, 1992 |
24 Dec 1992 |
24 Dec 1992 |
||
|
17, 1993 |
9 June 1993 |
|||
|
18, 1993 |
9 June 1993 |
|||
|
57, 1993 |
27 Oct 1993 |
27 Oct 1993 |
||
|
118, 1993 |
24 Dec 1993 |
Ss. 7-12 and 176: Royal
Assent (n) |
||
|
56, 1994 |
7 Apr 1994 |
|||
|
82, 1994 |
23 June 1994 |
|||
|
159, 1994 |
16 Dec 1994 |
16 Dec 1994 |
||
|
181, 1994 |
19 Dec 1994 |
Schedule 1 (items 22-85):
13 Oct 1994 |
Sch. 3 (items 1, 5) and Sch. 5 (items 1, 46(10)) |
|
|
22, 1995 |
29 Mar 1995 |
29 Mar 1995 |
-- |
|
|
30, 1995 |
7 Apr 1995 |
7 Apr 1995 |
-- |
|
|
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 |
53, 1995 |
23 June 1995 |
1 July 1995 |
-- |
|
120, 1995 |
25 Oct 1995 |
Schedule 2 (item 5): Royal Assent (q) |
-- |
|
|
145, 1995 |
12 Dec 1995 |
12 Dec 1995 |
Sch. 1 (item 5), Sch. 2 (items 10, 11), Sch. 3 (item 4), Sch. 4 (item 8) and Sch. 5 (item 74) |
|
|
169, 1995 |
16 Dec 1995 |
Schedule 2 (item 9): Royal Assent (r) |
Sch. 2 (items |
|
|
175, 1995 |
16 Dec 1995 |
16 Dec 1995 |
-- |
|
|
43, 1996 |
25 Oct 1996 |
Schedule 2 (items 58, 59): (s) |
-- |
|
|
76, 1996 |
18 Dec 1996 |
Schedule 5: Royal Assent (t) |
Sch. 5 (item 2) [see Table A] |
|
|
39, 1997 |
17 Apr 1997 |
1 July 1997 |
-- |
|
|
Retirement Savings Accounts (Consequential Amendments) Act 1997 |
62, 1997 |
28 May 1997 |
2 June 1997 (see s. 2 and Gazette 1997, No. S202) |
-- |
|
121, 1997 |
8 July 1997 |
S. 4: Royal Assent (u) |
S. 4, Sch. 4 (item 140) and Sch. 10 (item 23) [see Table A] |
|
|
147, 1997 |
14 Oct 1997 |
Schedule 7: Royal Assent (v) |
Sch. 7 (item 3) [see Table A] |
|
|
150, 1997 |
17 Oct 1997 |
Schedule 2: (item 2): Royal Assent (w) |
-- |
|
|
174, 1997 |
21 Nov 1997 |
Schedule 7: (items 19-32): Royal Assent (x) |
Sch. 7 (item 32(2)) [see Table A] |
|
|
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 |
196, 1997 |
8 Dec 1997 |
Schedule 1: (item 11): 8 Dec 1997 (y) |
-- |
|
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 |
17, 1998 |
16 Apr 1998 |
16 Apr 1998 |
Sch. 1 (item 32) [see Table A] |
|
41, 1998 |
4 June 1998 |
Schedule 5 (items 1-15, 20): Royal Assent |
Sch. 5 (item 20) [see Table A] |
|
|
47, 1998 |
23 June 1998 |
Schedule 8 (items 11, 12): Royal Assent (z) |
Sch. 8 (item 12) [see Table A] |
|
|
11, 1999 |
31 Mar 1999 |
Schedule 1 (items 1-11, 398, 399, 404, 405): 1 July 1999 |
Sch. 1 (items 398, 399, 404, 405) [see Table A] |
|
|
16, 1999 |
9 Apr 1999 |
Schedule 2, Schedule 3 (items 1-7, 12) and Schedule 12: Royal Assent (za) |
Sch. 2 (item 2), Sch. 3 (item 12) and Sch. 12 (items 4, 5) [see Table A] |
|
|
17, 1999 |
19 Apr 1999 |
Schedule 1 (items 1-16): Royal Assent (zb) |
Sch. 1 (item 16) [see Table A] |
|
|
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 |
44, 1999 |
17 June 1999 |
Schedule 7 (items 50-52):
1 July 1999 (see Gazette 1999, No. S283) (zc) |
S. 3(2)(e) (am. by 160,
2000, Sch. 4 [item 4]) |
|
as amended by |
|
|
|
|
|
160, 2000 |
21 Dec 2000 |
Schedule 1 (item 21): Royal Assent |
-- |
|
|
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 |
83, 1999 |
8 July 1999 |
Schedule 10 (items 1-6, 68(1)): 1 July 2000 (zd) |
S. 2(2) (am. by 172, 1999,
Sch. 2 [item1]) |
|
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): (zda) |
-- |
|
102, 1999 |
16 July 1999 |
Schedule 1 (items 1,
2, 5): Royal Assent (ze) |
Sch. 1 (items 2, 5) [see Table A] |
|
|
Public Employment (Consequential and Transitional) Amendment Act 1999 |
146, 1999 |
11 Nov 1999 |
Schedule 1 (item 495): 5 Dec 1999 (see Gazette 1999, No. S584) (zf) |
-- |
|
178, 1999 |
22 Dec 1999 |
Schedule 1 (items 6,
8, 70-78): 1 July 2000 |
S. 2(1A) |
|
|
as amended by |
|
|
|
|
|
179, 1999 |
22 Dec 1999 |
Schedule 10 (item 19): 22 Dec 1999 (zg) |
-- |
|
|
179, 1999 |
22 Dec 1999 |
Schedule 2 (items 9-19, 130-136): (zh) |
Sch. 2 (items 130-136) [see Table A] |
|
|
25, 2000 |
3 Apr 2000 |
|||
|
44, 2000 |
3 May 2000 |
Schedule 2 (items 1, 3, 4, 6-8, 11(1)): 1 Apr 2000 (zj) |
Sch. 2 (item 11) and Sch. 3 (item 9) [see Table A] |
|
|
A New Tax System (Fringe Benefits ) Act 2000 |
52, 2000 |
30 May 2000 |
30 May 2000 |
Sch. 1 (item 30) [see Table A] |
|
New Business Tax System (Alienation of Personal Services Income) Act 2000 |
86, 2000 |
30 June 2000 |
Schedule 1 (item 61): Royal Assent (zk) |
-- |
|
91, 2000 |
30 June 2000 |
Schedule 2 (items 8, 8A, 9-12): (zl) |
Sch. 1 (item 157) [see Table A] |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 71): Royal Assent |
-- |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (item 4): (zm) |
-- |
|
|
Family and Community Services (2000 Budget and Related Measures) Act 2000 |
138, 2000 |
24 Nov 2000 |
Schedule 2 (items 11, 12): 1 Jan 2001 (zn) |
-- |
|
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
Ss. 4-14 and Schedule 3 (items 207-209): 15 July 2001 (see Gazette 2001, No. S285) (zo) |
|
|
73, 2001 |
30 June 2001 |
Schedule 1 (items 69-78): 23 May 2001 |
Sch. 3 (item 8) [see Table A] |
|
|
Taxation Laws Amendment (Superannuation Contributions) Act 2001 |
89, 2001 |
18 July 2001 |
18 July 2001 |
Sch. 1 (item 11(2)) [see Table A] |
|
Financial Services Reform (Consequential Provisions) Act 2001 |
123, 2001 |
27 Sept 2001 |
Schedule 1 (item 237): 11 Mar 2002 (see Gazette 2001, No. GN42) (zp) |
-- |
|
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
S. 4 and Schedule 4 (items 33-40): 15 Dec 2001 (zq) |
S. 4 [see Table A] |
|
167, 2001 |
1 Oct 2001 |
Schedule 1 and Schedule 4 (items 1-4): Royal Assent (zr) |
Sch. 1 (item 2) and Sch. 4 (item 4) [see Table A] |
|
|
168, 2001 |
1 Oct 2001 |
Schedule 2: 1 July 2000 |
Sch. 1 (items 8, 9) and Sch. 5 (item 3) [see Table A] |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 2, 3): (zs) |
-- |
|
|
136, 2002 |
19 Dec 2002 |
Schedule 3 (item 1) :Royal Assent |
-- |
|
|
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 |
10, 2003 |
2 Apr 2003 |
Schedule 1 (items 1-52, 54-75, 78-82): 20 May 2002 |
-- |
|
66, 2003 |
30 June 2003 |
Schedule 7 (items 1-5): Royal Assent |
Sch. 7 (item 5) [see Table A] |
|
|
67, 2003 |
30 June 2003 |
Schedule 9 (items 5, 18, 19): 1 Sept 2003 |
Sch. 9 (items 18, 19) [see Table A] |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 2 (items 17, 18): Royal Assent |
Sch. 2 (item 18) [see Table A] |
|
|
107, 2003 |
21 Oct 2003 |
Schedule 4: Royal Assent |
Sch. 4 (item 3) [see Table A] |
|
|
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 |
122, 2003 |
5 Dec 2003 |
Schedule 2 (items 14, 15): Royal Assent |
Sch. 2 (item 15) [see Table A] |
|
142, 2003 |
17 Dec 2003 |
Schedule 5: Royal Assent |
Sch. 5 (item 8) [see Table A] |
|
|
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 |
150, 2003 |
19 Dec 2003 |
Schedule 2 (item 103): (zt) |
-- |
|
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
Sch. 3 (item 5) [see Table A] |
|
|
Tax Laws Amendment (2004 Measures No. 2) Act 2004 |
83, 2004 |
25 June 2004 |
Schedule 4 and Schedule 8 (items 1-3, 5-8):
Royal Assent |
S. 2(1) (am. by 58, 2006, Sch. 7 [item 212]) |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (item 212): (zua) |
-- |
|
Tax Laws Amendment (2004 Measures No. 1) Act 2004 |
95, 2004 |
29 June 2004 |
Schedule 10 (items 18-27, 43, 44(3)): 1 July 2005 |
Sch. 10 (items 43, 44(3)) [see Table A] |
|
Tax Laws Amendment (2004 Measures No. 3) Act 2004 |
105, 2004 |
30 June 2004 |
Schedule 2: 1 Apr 2004 |
Sch. 2 (item 4) [see Table A] |
|
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
Schedule 7: Royal Assent |
Sch. 7 (item 6) [see Table A] |
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 4 and Schedule 10 (items 16-18):
Royal Assent |
Sch. 4 (item 3) and Sch. 10 (item 18) [see Table A] |
|
Tax Laws Amendment (2005 Measures No. 3) Act 2005 |
63, 2005 |
26 June 2005 |
Schedule 4: (zv) |
Sch. 4 (item 3) [see Table A] |
|
New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005 |
64, 2005 |
26 June 2005 |
Schedule 4 (items 1, 37): Royal Assent |
Sch. 4 (item 37) [see Table A] |
|
Tax Laws Amendment (2005 Measures No. 1) Act 2005 |
77, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 1 (item 5) [see Table A] |
|
Tax Laws Amendment (2005 Measures No. 2) Act 2005 |
78, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 8 (item 3) [see Table A] |
|
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 |
161, 2005 |
19 Dec 2005 |
Schedule 2 (items 2, 32): Royal Assent |
Sch. 2 (item 32) [see Table A] |
|
Tax Laws Amendment (2006 Measures No. 1) Act 2006 |
32, 2006 |
6 Apr 2006 |
6 Apr 2006 |
-- |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (items 32-34, 239, 240): Royal Assent |
-- |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 8 (items 1-3): Royal Assent |
Sch. 8 (item 3) [see Table A] |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 1 (items 1, 4), Schedule 2 (items 81-112, 1017, 1020, 1021), Schedule 5 (items 119-123) and Schedule 6 (items 1, 5-11): Royal Assent |
Sch. 6 (items 1, |
|
Tax Laws Amendment (2006 Measures No. 5) Act 2006 |
110, 2006 |
23 Oct 2006 |
Schedule 1: 1 Apr 2007 |
Sch. 1 (item 7) [see Table A] |
|
8, 2007 |
15 Mar 2007 |
Schedule 1 (item 14): (zw) |
-- |
|
|
9, 2007 |
15 Mar 2007 |
Schedule 5 (items 1-5, 36): Royal Assent |
Sch. 5 (item 36) [see Table A] |
|
|
Superannuation Legislation Amendment (Simplification) Act 2007 |
15, 2007 |
15 Mar 2007 |
Schedule 1 (items 17-21, 406(1)-(3)): (zx) |
Sch. 1 (item 406(1)-(3)) [see Table A] |
|
Tax Laws Amendment (2007 Measures No. 1) Act 2007 |
56, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 3 (item 39) [see Table A] |
|
Tax Laws Amendment (2007 Measures No. 3) Act 2007 |
79, 2007 |
21 June 2007 |
Schedule 1 (items 30-32, 43(1)-(3)): Royal Assent |
Sch. 1 (item 43(1)-(3)) [see Table A] |
|
80, 2007 |
21 June 2007 |
21 June 2007 |
Sch. 5 (items 6, 7) [see Table A] |
|
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Schedule 1 (items 9-17, 222, 225, 226) and Schedule 7 (items 7, 8, 104(1)): Royal Assent |
Sch. 1 (items 222, 225, 226) and Sch. 7 (item 8) [see Table A] |
|
59, 2008 |
30 June 2008 |
Schedule 1 (items 1-5): Royal Assent |
Sch. 1 (items 3, 5) [see Table A] |
|
|
First Home Saver Accounts (Further Provisions) Amendment Act 2008 |
92, 2008 |
30 Sept 2008 |
Schedule 1 (items 4, 26): 1 Oct 2008 |
Sch. 1 (item 26) [see Table A] |
|
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Schedule 3 (items 2-4): Royal Assent |
Sch. 3 (item 4) [see Table A] |
|
Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008 |
144, 2008 |
9 Dec 2008 |
Schedule 14 (items 3-6): 10 Dec 2008 |
Sch. 14 (item 6) [see Table A] |
|
Tax Laws Amendment (2008 Measures No. 5) Act 2008 |
145, 2008 |
9 Dec 2008 |
Schedule 4 (items 1-75): Royal Assent |
Sch. 4 (items 9, 23, 32, 41) [see Table A] |
|
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 4 (items 2-5): Royal Assent |
Sch. 4 (item 4) [see Table A] |
|
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 |
54, 2009 |
25 June 2009 |
Schedule 18 (item 5): (zy) |
-- |
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
Schedule 5 (items 19, 20, |
Sch. 5 (item 305) [see Table A] |
(a) Subsection 2(2) of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 provides as follows:
(2) Section 31 and Parts VII and VIII (sections 45-56) shall come into operation, or shall be deemed to have come into operation, immediately after the Fringe Benefits Tax Assessment Act 1986 comes into operation.
The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.
(b) The Fringe Benefits Tax Assessment Act 1986 was amended by section 3 only of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987, subsection 2(2) of which provides as follows:
(2) The amendments made by this Act to an Act specified in the Schedule shall come into operation on such day as is fixed by Proclamation in relation to those amendments.
(c) The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 was amended by Part IX (sections 49 and 50) only of the Taxation Laws Amendment Act 1988, subsection 2(6) of which provides as follows:
(6) Part IX shall be deemed to have come into operation on the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.
(d) The Fringe Benefits Tax Assessment Act 1986 was amended by subsection 69(1) only of the Australian Airlines (Conversion to Public Company) Act 1988, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(e) Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1988 provides as follows:
(2) Paragraph 44(a) and subsection 54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989.
The Taxation Laws Amendment Act 1989 came into operation on 16 March 1989.
(f) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 86 and 87 only of the Higher Education Funding Act 1988, subsection 2(1) of which provides as follows:
(1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.
(g) Subsection 2(2) of the Taxation Laws Amendment Act (No. 3) 1989 provides as follows:
(2) Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.
The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.
(h) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-5) only of the Taxation Laws Amendment Act (No. 5) 1990, 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.
(i) The Fringe Benefits Tax Assessment Act 1986 was amended by Part 2 (sections 3-7) only of the Taxation Laws Amendment Act 1991, 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.
(j) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-13 only of the Taxation Laws Amendment Act (No. 2) 1991, 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) Sections 4, 6, 8, 9 and 11 commence on the day after the day on which this Act receives the Royal Assent.
(k) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 5-8, 88, 113, 123 and 124 only of the Taxation Laws Amendment Act (No. 3) 1991, 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) Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.
(l) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act 1993, 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.
(m) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 only of the Taxation Laws Amendment Act (No. 2) 1993, 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.
(n) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 7-12, 176 and Division 3 of Part 14 (sections 180-182) only of the Taxation Laws Amendment Act (No. 3) 1993, subsections 2(1) 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.
(5) Division 3 of Part 14 commences immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992.
The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came into operation on 1 April 1994.
(o) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-12 only of the Taxation Laws Amendment Act 1994, 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.
(p) The Fringe Benefits Tax Assessment Act 1986 was amended by sections 3-6 and 128-131 only of the Taxation Laws Amendment Act (No. 2) 1994, 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.
(q) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 5) only of the Taxation Laws Amendment Act (No. 1) 1995, 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.
(r) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 9) only of the Taxation Laws Amendment Act (No. 2) 1995, 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.
(s) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 58 and 59) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:
(2) Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.
Item 58 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.
The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 came into operation on 18 December 1987.
Item 59 is taken to have commenced immediately after the commencement of the Fringe Benefits Tax Assessment Act 1986.
The Fringe Benefits Tax Assessment Act 1986 came into operation on 24 June 1986.
(t) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1996, 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.
(u) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (item 139) and Schedule 10 (items 16-22) only of the Tax Law Improvement Act 1997, subsections 2(1)-(3) 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.
(v) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 3) 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.
(w) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 2) only of the Foreign Affairs and Trade 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.
(x) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 19-32) only of the Taxation Laws Amendment Act (No. 4) 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.
(y) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 11) 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.
(z) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 8 (items 11 and 12) only of the Taxation Laws Amendment Act (No. 3) 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.
(za) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 , Schedule 3 (items 1-7) and Schedule 12 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.
(zb) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1 and 2) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows:
(1) This Act commences on the day on which it receives the Royal Assent.
(zc) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 7 (items 50-52) 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 subsection (12), 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.
(zd) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 10 (items 1-6) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsection 2(2) 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.
Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 commenced on 1 July 2000.
(zda) 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.
(ze) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (items 1, 3 and 4) only of the Taxation Laws Amendment (CPI Indexation) 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) Items 3 and 4 of Schedule 1 are taken to have commenced on the day on which the Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 received the Royal Assent.
(zf) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 495) 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.
(zg) 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.
(zh) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 9-19) only of the A New Tax System (Tax Administration) Act 1999, 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 (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
(zi) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (item 33) only of the Timor Gap Treaty (Transitional Arrangements) Act 2000, subsection 2(2) of which provides as follows:
(2) Sections 3 to 7 and Schedules 1 and 2 (other than items 18 to 25 of Schedule 2) are taken to have commenced at the transition time. [see Table A]
(zj) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 1-10) and Schedule 3 (items 7, 8 and 10) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1)-(3) 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 (Tax Administration) Act 1999.
(2) Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.
(3) Items 2, 5, 9 and 10, and subitem 11(2), of Schedule 2 commence on 1 April 2001.
Section 1 commenced on 22 December 1999.
(zk) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 61) 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.
(zl) The Fringe Benefits Tax Assessment Act
1986 was amended by Schedule 2 (items 8, 8A,
9-12 and 148-156) only of the A New Tax System (Tax Administration) Act (No. 2)
2000, subsections 3(1) and (3) 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.
(3) Part 4 of Schedule 2 commences, or is taken to have commenced, on 1 April 2001.
Section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.
(zm) Subsection 2(1) (item 11) 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.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
11. Schedule 6, item 4 |
Immediately after the time specified in the A New Tax System (Tax Administration) Act (No. 2) 2000 for the commencement of item 8A of Schedule 2 to that Act |
1 July 2000 |
(zn) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 2 (items 11 and 12) only of the Family and Community Services (2000 Budget and Related Measures) Act 2000, subsection 2(2)(b) of which provides as follows:
(2) The following provisions:
(b) Schedules 2 and 3;
commence on 1 January 2001.
(zo) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 3 (items 207-209) 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.
(zp) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 (item 237) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsections 2(1) and (6) of which provide as follows:
(1) In this section:
FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.
(6) Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.
(zq) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 4 (items 33-40) 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.
(zr) The Fringe Benefits Tax Assessment Act 1986 was amended by Schedule 1 and Schedule 4 (items 1-3) only of the Taxation Laws Amendment Act (No. 2) 2001, 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.
(zs) Subsection 2(1) (item 20) 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 |
|
20. Schedule 12, items 2 and 3 |
Immediately after item 11 of Schedule 8 to the Taxation Laws Amendment Act (No. 3) 1998 commenced |
23 June 1998 |
(zt) Subsection 2(1) (item 8) 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 |
|
8. Schedule 2, items 95 to 103 |
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 |
(zu) Subsection 2(1) (item 19) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 as amended by 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 |
|
19. Schedule 8, item 4 |
Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. |
1 July 2005 |
(zua) Subsection 2(1) (item 23) 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 |
|
23. Schedule 7, items 211 and 212 |
Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. |
1 July 2005 |
(zv) Subsection 2(1) (item 3) of the Tax Laws Amendment (2005 Measures No. 3) 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 |
|
3. Schedule 4 |
Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004. |
1 July 2005 |
(zw) Subsection 2(1) (item 11) of the Statute Law Revision 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 |
|
11. Schedule 1, item 14 |
Immediately after the commencement of item 1 of Schedule 7 to the Taxation Laws Amendment Act (No. 4) 2003. |
30 June 2003 |
(zx) Subsection 2(1) (item 2) 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 |
(zy) 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 (see F2009L02563) |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part I |
|
|
S. 2A .................................. |
ad. No. 146, 2001 |
|
Part II |
|
|
S. 5 ..................................... |
am. No. 48, 1986; No. 97, 1988; No. 146, 2001; No. 122, 2003 |
|
Part IIA |
|
|
Part IIA................................. |
ad. No. 17, 1999 |
|
Division 1 |
|
|
ad. No. 17, 1999 |
|
|
Subhead. to s. 5B(1)........... |
ad. No. 52, 2000 |
|
Subhead. to s. 5B(2)........... |
ad. No. 52, 2000 |
|
ad. No, 17, 1999 |
|
|
|
am. No. 52, 2000; No. 142, 2003; No. 83, 2004 |
|
Division 2 |
|
|
ad. No. 17, 1999 |
|
|
|
am. No. 52, 2000; No. 14, 2009 |
|
Note to s. 5C....................... |
rep. No. 52, 2000 |
|
Division 3 |
|
|
ad. No. 17, 1999 |
|
|
ad. No. 17, 1999 |
|
|
|
am. No. 52, 2000; No. 80, 2006 |
|
ad. No. 17, 1999 |
|
|
Part III |
|
|
Division 2 |
|
|
Subdivision A |
|
|
am. No. 17, 1999 |
|
|
S. 8 ..................................... |
am. No. 139, 1987; No. 145, 1995; No. 86, 2000 |
|
Subdivision B |
|
|
S. 9 ..................................... |
am. No. 139, 1987; No. 145, 1995; No. 178, 1999 |
|
S. 10 ................................... |
am. No. 139, 1987 (as am. by No. 78, 1988); No. 11, 1989; No. 145, 1995; No. 41, 1998; No. 88, 2009 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 145, 1995; No. 41, 1998 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 145, 1995 |
|
S. 10C ................................ |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989 |
|
|
rep. No. 145, 1995 |
|
S. 11 ................................... |
am. No. 139, 1987; No. 178, 1999; No. 107, 2003; No. 143, 2007 |
|
rs. No. 178, 1999 |
|
|
Division 3 |
|
|
Subdivision B |
|
|
S. 15 ................................... |
am. No. 139, 1987 |
|
Division 4 |
|
|
Subdivision A |
|
|
Note to s. 16(1) .................. |
ad. No. 79, 2007 |
|
S. 17 ................................... |
am. No. 139, 1987 |
|
Subdivision B |
|
|
S. 18 ................................... |
am. No. 139, 1987 |
|
S. 19 ................................... |
am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008 |
|
Division 5 |
|
|
Subdivision A |
|
|
S. 20A ................................ |
ad. No. 145, 1995 |
|
S. 21 ................................... |
am. No. 139, 1987 |
|
S. 22 ................................... |
am. No. 139, 1987; No. 30, 1995; No. 39, 1997 |
|
Subdivision B |
|
|
S. 22A ................................ |
ad. No. 139, 1987 |
|
S. 23 ................................... |
am. No. 139, 1987 |
|
S. 24 ................................... |
am. No. 139, 1987; No. 11, 1989; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008 |
|
Division 6 |
|
|
Subdivision B |
|
|
S. 26 ................................... |
am. No. 139, 1987; No. 178, 1999; No. 52, 2000 |
|
S. 28 ................................... |
am. No. 139, 1987; No. 100, 1991 |
|
S. 29 ................................... |
am. No. 139, 1987; No. 178, 1999 |
|
|
rep. No. 52, 2000 |
|
S. 29A ................................ |
ad. No. 139, 1987 |
|
|
am. No. 43, 1996 |
|
|
rep. No. 52, 2000 |
|
Division 7 |
|
|
Subdivision A |
|
|
S. 30 ................................... |
am. No. 139, 1987; No. 216, 1991 |
|
Subdivision B |
|
|
S. 31 ................................... |
am. No. 139, 1987; No. 216, 1991 |
|
Division 8 |
|
|
Subdivision B |
|
|
S. 34 ................................... |
am. No. 139, 1987; No. 30, 1995; No. 39, 1997; No. 101, 2006 |
|
Division 9 |
|
|
Subdivision B |
|
|
S. 37 ................................... |
am. No. 139, 1987; No. 17, 1993; No. 30, 1995; No. 39, 1997; No. 101, 2006 |
|
Division 9A |
|
|
Div. 9A of Part III ................. |
ad. No. 145, 1995 |
|
Subdivision A |
|
|
ad. No. 145, 1995 |
|
|
Subdivision B |
|
|
ad. No. 145, 1995 |
|
|
S. 37BA .............................. |
ad. No. 145, 1995 |
|
|
am. No. 41, 1998 |
|
Note to s. 37BA .................. |
am. No. 17, 1999 |
|
Subdivision C |
|
|
ad. No. 145, 1995 |
|
|
ad. No. 145, 1995 |
|
|
Note to s. 37CB(1).............. |
am. No. 17, 1999 |
|
ad. No. 145, 1995 |
|
|
S. 37CE .............................. |
ad. No. 145, 1995 |
|
|
am. No. 121, 1997; No. 41, 1998 |
|
Heading to s. 37CF.............. |
am. No. 41, 1998 |
|
S. 37CF .............................. |
ad. No. 145, 1995 |
|
Division 10 |
|
|
Subdivision B |
|
|
S. 39 ................................... |
am. No. 139, 1987 |
|
Division 10A |
|
|
Div. 10A of Part III ............... |
ad. No. 237, 1992 |
|
Subdivision A |
|
|
S. 39A ................................ |
ad. No. 237, 1992 |
|
|
am. No. 145, 1995; No. 102, 1999 |
|
S. 39AA ............................. |
ad. No. 145, 1995 |
|
|
am. No. 102, 1999 |
|
ad. No. 145, 1995 |
|
|
S. 39B ................................ |
ad. No. 237, 1992 |
|
Subdivision B |
|
|
ad. No. 237, 1992 |
|
|
|
am. No. 145, 1995 |
|
S. 39DA .............................. |
ad. No. 145, 1995 |
|
|
am. No. 102, 1999 |
|
S. 39E ................................. |
ad. No. 237, 1992 |
|
|
am. No. 145, 1995 |
|
Subdivision C |
|
|
Subdiv. C of Div. 10A of
.... |
ad. No. 145, 1995 |
|
ad. No. 145, 1995 |
|
|
Subdivision D |
|
|
Subdiv. D of Div. 10A of
.... |
ad. No. 145, 1995 |
|
ad. No. 145, 1995 |
|
|
Division 11 |
|
|
Subdivision A |
|
|
am. No. 59, 2008 |
|
|
Subdivision B |
|
|
am. No. 88, 2009 |
|
|
S. 44 ................................... |
am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41, 1998; No. 178, 1999; No. 101. 2006; No. 143, 2007; No. 145, 2008 |
|
Division 12 |
|
|
Subdivision A |
|
|
S. 47 ................................... |
am. No. 139, 1987; No. 135, 1990; No. 18, 1993; No. 196, 1997; Nos. 83 and 178, 1999; No. 138, 2000; No. 167, 2001; No. 88, 2009 |
|
S. 47A ................................ |
ad. No. 145, 1995 |
|
Subdivision B |
|
|
S. 52 ................................... |
am. No. 139, 1987; No. 153, 1988; No. 48, 1991; Nos. 30 and 145, 1995; No. 39, 1997; No. 41,1998; No. 178, 1999; No. 101, 2006; No. 143, 2007; No. 145, 2008 |
|
Division 13 |
|
|
Heading to Div. 13 of .......... |
am. No. 139, 1987 |
|
am. No. 150, 1997 |
|
|
S. 57 ................................... |
am. No. 139, 1987 |
|
Heading to s. 57A............... |
am. No. 52, 2000; Nos. 83 and 95, 2004 |
|
S. 57A ................................ |
rs. No. 139, 1987 |
|
|
am. No. 52, 2000; No. 167, 2001; No. 142, 2003; Nos. 83 and 95, 2004 |
|
S. 58 ................................... |
am. No. 139, 1987 |
|
S. 58A ................................ |
ad. No. 139, 1987 |
|
|
am. No. 30, 1995; No. 39, 1997 |
|
ad. No. 77, 2005 |
|
|
ad. No. 139, 1987 |
|
|
ad. No. 139, 1987 |
|
|
|
am. No. 23, 2005 |
|
ad. No. 139, 1987 |
|
|
S. 58F ................................. |
ad. No. 139, 1987 |
|
|
am. No. 30, 1995; No. 39, 1997 |
|
S. 58G ................................ |
ad. No. 139, 1987 |
|
|
am. No. 237, 1992; No. 145, 1995 |
|
ad. No. 16, 1999 |
|
|
|
am. No. 80, 2007 |
|
ad. No. 139, 1987 |
|
|
S. 58L ................................. |
ad. No. 139, 1987 |
|
|
am. No. 56, 1994 |
|
S. 58LA .............................. |
ad. No. 11, 1989 |
|
S. 58M ................................ |
ad. No. 139, 1987 |
|
|
am. No. 30, 1995; No. 39, 1997 |
|
ad. No. 139, 1987 |
|
|
ad. No. 139, 1987 |
|
|
|
am. No. 76, 1996; No. 110, 2006 |
|
ad. No. 66, 2003 |
|
|
|
am. No. 78, 2005 |
|
ad. No. 66, 2003 |
|
|
|
am. No. 58, 2006; Nos. 8 and 15, 2007; No. 14, 2009 |
|
ad. No. 66, 2003 |
|
|
|
am. No. 105, 2004; No. 78, 2005 |
|
S. 58Q ................................ |
ad. No. 139, 1987 |
|
|
am. No. 41, 2005 |
|
ad. No. 139, 1987 |
|
|
S. 58V ................................ |
ad. No. 139, 1987 |
|
|
am. No. 144, 2008 |
|
S. 58W ............................... |
ad. No. 53, 1995 |
|
S. 58X ................................ |
ad. No. 145, 1995 |
|
|
am. No. 77, 2005; No. 59, 2008 |
|
S. 58Y ................................ |
ad. No. 145, 1995 |
|
ad. No. 145, 1995 |
|
|
|
am. No. 16, 1999 |
|
S. 58ZA............................... |
ad. No. 147, 1997 |
|
|
rep. No. 52, 2000 |
|
ad. No. 16, 1999 |
|
|
ad. No. 52, 2000 |
|
|
|
am. Nos. 41 and 77, 2005 |
|
ad. No. 52, 2000 |
|
|
Division 14 |
|
|
Heading to Div. 14 of .......... |
ad. No. 139, 1987 |
|
S. 59 ................................... |
am. No. 139, 1987 (as am. by No. 11, 1988); No. 147, 1997; No. 52, 2000 |
|
S. 60 ................................... |
am. No. 139, 1987; No. 95, 1988 |
|
S. 60AA ............................. |
ad. No. 95, 1988 |
|
S. 60A ................................ |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989; No. 30, 1995; No. 39, 1997 |
|
S. 61 ................................... |
am. No. 139, 1987; No. 11, 1989; No. 30, 1995; No. 39, 1997 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997 |
|
S. 61C ................................ |
ad. No. 139, 1987 |
|
|
am. No. 100, 1991; No. 57, 1993; No. 178, 1999 |
|
S. 61D ................................ |
ad. No. 139, 1987 |
|
|
am. No. 100, 1991; No. 57, 1993 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 100, 1991; No. 57, 1993; No. 30, 1995; No. 39, 1997 |
|
S. 61G ................................ |
ad. No. 20, 2004 |
|
S. 62 ................................... |
am. No. 139, 1987; No. 178, 1999; No. 110, 2006 |
|
S. 63 ................................... |
am. No. 139, 1987; No. 100, 1991; No. 57, 1993 |
|
S. 63A ................................ |
ad. No. 82, 1994 |
|
|
am. No. 121, 1997 |
|
S. 64 ................................... |
rep. No. 57, 1993 |
|
S. 64A ................................ |
ad. No. 2, 1989 |
|
|
rep. No. 57, 1993 |
|
S. 65 ................................... |
rep. No. 57, 1993 |
|
S. 65A ................................ |
ad. No. 139, 1987 |
|
|
am. No. 100, 1991; No. 57, 1993 |
|
Ss. 65B, 65C ...................... |
ad. No. 139, 1987 |
|
|
rep. No. 100, 1991 |
|
S. 65CAA ........................... |
ad. No. 100, 1991 |
|
|
rep. No. 57, 1993 |
|
Division 14A |
|
|
Div. 14A of Part III ............... |
ad. No. 95, 1988 |
|
S. 65CA .............................. |
ad. No. 95, 1988 |
|
|
am. No. 58, 1990 |
|
S. 65CB .............................. |
ad. No. 95, 1988 |
|
Division 14B |
|
|
Div. 14B of Part III ............... |
ad. No. 95, 1988 |
|
S. 65CC .............................. |
ad. No. 95, 1988 |
|
Division 15 |
|
|
Div. 15 of Part III ................. |
ad. No. 139, 1987 |
|
S. 65D ................................ |
ad. No. 139, 1987 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 145, 1995; No. 41, 1998 |
|
S. 65F ................................. |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989; No. 145, 1995 |
|
Ss. 65G, 65H ...................... |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989 |
|
|
rep. No. 145, 1995 |
|
Part IIIA |
|
|
Part IIIA ............................... |
ad. No. 223, 1992 |
|
S. 65J ................................. |
ad. No. 223, 1992 |
|
|
am. No. 118, 1993; No. 56, 1994; No. 145, 1995; No. 52, 2000; Nos. 167 and 168, 2001; No. 95, 2004; No. 63, 2005; SLI 2006 No. 50; No. 54, 2009 |
|
Part IV |
|
|
S. 67 ................................... |
am. No. 48, 1986; No. 37, 1990; No. 216, 1991; No. 223, 1992; No. 22, 1995; No. 25, 2000; No. 10, 2003 |
|
Part V |
|
|
Division 1 |
|
|
am. No. 178, 1999 |
|
|
am. No. 174, 1997 |
|
|
|
rs. No. 91, 2000 |
|
Ss. 70A, 70B ...................... |
ad. No. 174, 1997 |
|
|
rep. No. 91, 2000 |
|
ad. No. 174, 1997 |
|
|
|
am. No. 146, 2001 |
|
S. 71 ................................... |
am. No. 78, 1988; No. 118, 1993; No. 174, 1997 |
|
|
rep. No. 91, 2000 |
|
Division 2 |
|
|
am. No. 174, 1997; No. 91, 2000 |
|
|
Ss. 74A-74F ...................... |
ad. No. 101, 1992 |
|
|
rep. No. 161, 2005 |
|
S. 78A ................................ |
ad. No. 216, 1991 |
|
Part VI ................................ |
rs. No. 48, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 79 ................................... |
rs. No. 48, 1986; No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
S. 79A ................................ |
ad. No. 48, 1986 |
|
|
rep. No. 23, 1987 |
|
S. 80 ................................... |
rs. No. 48, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 81 ................................... |
rs. No. 48, 1986 |
|
|
am. No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
Ss. 82, 83 ........................... |
rs. No. 48, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 84 ................................... |
rs. No. 48, 1986 |
|
|
am. No. 112, 1986; No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
S. 85 ................................... |
rs. No. 48, 1986 |
|
|
am. No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
S. 86 ................................... |
rs. No. 48, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 86A ................................ |
ad. No. 48, 1986 |
|
|
am. No. 112, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 86B ................................ |
ad. No. 48, 1986 |
|
|
rep. No. 23, 1987 |
|
S. 86C ................................ |
ad. No. 48, 1986 |
|
|
am. No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
S. 86D ................................ |
ad. No. 48, 1986 |
|
|
rep. No. 23, 1987 |
|
S. 86E ................................. |
ad. No. 48, 1986 |
|
|
am. No. 23, 1987 |
|
|
rep. No. 216, 1991 |
|
S. 87 ................................... |
rs. No. 48, 1986 |
|
|
rep. No. 23, 1987 |
|
S. 88 ................................... |
rs. No. 48, 1986 |
|
|
rep. No. 216, 1991 |
|
S. 89 ................................... |
rep. No. 48, 1986 |
|
Part VII |
|
|
Division 1 |
|
|
am. No. 178, 1999 |
|
|
Note to s. 90(2) .................. |
ad. No. 179, 1999 |
|
Ss. 91, 92 ........................... |
rep. No. 179, 1999 |
|
S. 93 ................................... |
am. No. 191, 1992; No. 181, 1994; No. 120, 1995; No. 11, 1999 |
|
Note to s. 93(2) .................. |
am. No. 101, 2006 |
|
Ss. 94, 95............................ |
am. No. 11, 1999 |
|
|
rep. No. 179, 1999 |
|
S. 96 ................................... |
am. No. 145, 1987; No. 60, 1990; Nos. 92 and 118, 1992 |
|
|
rep. No. 179, 1999 |
|
S. 97 ................................... |
rep. No. 179, 1999 |
|
S. 98 ................................... |
am. No. 48, 1986; No. 216, 1991 |
|
|
rep. No. 179, 1999 |
|
S. 99 ................................... |
am. No. 216, 1991; No. 44, 1999 |
|
|
rep. No. 179, 1999 |
|
Division 2 |
|
|
Subdivision A |
|
|
am. Nos. 44 and 91, 2000 |
|
|
am. No. 178, 1999 |
|
|
rs. No. 178, 1999 |
|
|
|
am. No. 73, 2001 |
|
Note to s. 103...................... |
ad. No. 44, 2000 |
|
S. 104 ................................. |
am. No. 139, 1987; No. 11, 1999 |
|
|
rs. No. 178, 1999 |
|
rs. No. 178, 1999; No. 44, 2000 |
|
|
Subdiv. B of Div. 2 of.......... |
rep. No. 178, 1999 |
|
S. 106 ................................. |
am. No. 139, 1987; No. 11, 1989 |
|
|
rep. No. 178, 1999 |
|
Ss. 107, 108........................ |
rep. No. 178, 1999 |
|
Subdivision C |
|
|
Heading to Subdiv. C........... |
rs. No. 178, 1999 |
|
am. No. 11, 1999; No. 178, 1999; No. 73, 2001 |
|
|
S. 110 ................................. |
am. No. 223, 1992; No. 178, 1999; No. 44, 2000; No. 73, 2001 |
|
am. No. 178, 1999; No. 44, 2000; No. 73, 2001 |
|
|
S. 112 ................................. |
am. No. 191, 1992; No. 11, 1999; No. 178, 1999; No. 44, 2000 |
|
ad. No. 44, 2000 |
|
|
|
am. No. 73, 2001 |
|
Note to s. 112A(1).............. |
rs. No. 44, 2000 |
|
ad. No. 44, 2000 |
|
|
Part VIII |
|
|
ad. No. 91, 2000 |
|
|
am. No. 174, 1997 |
|
|
S. 115A .............................. |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989 |
|
|
rs. No. 145, 1995 |
|
S. 115B .............................. |
ad. No. 16, 1999 |
|
Part IX |
|
|
S. 119 ................................. |
am. No. 48, 1986 |
|
|
rep. No. 91, 2000 |
|
Note .................................... |
ad. No. 91, 2000 |
|
S. 121 ................................. |
am. No. 48, 1986; No. 78, 1988; No. 146, 2001; No. 143, 2007 |
|
S. 122 ................................. |
am. No. 78, 1988; No. 146, 2001; No. 143, 2007 |
|
Note to s. 122(2) ................ |
ad. No. 146, 2001 |
|
Part X |
|
|
Heading to Part X ............... |
am. No. 11, 1989 |
|
S. 123 ................................. |
am. No. 139, 1987; No. 145, 1995; No. 41, 1998 |
|
S. 123A .............................. |
ad. No. 11, 1989 |
|
|
rs. No. 145, 1995 |
|
S. 123B .............................. |
ad. No. 35, 1992 |
|
|
am. No. 145, 1995 |
|
Part XA |
|
|
Part XA................................ |
ad. No. 95, 2004 |
|
ad. No. 95, 2004 |
|
|
ad. No. 95, 2004 |
|
|
|
am. No. 63, 2005 |
|
Part XI |
|
|
S. 124A .............................. |
ad. No. 139, 1987 |
|
|
am. No. 100, 1991 |
|
Ss. 124B, 124C................... |
ad. No. 174, 1997 |
|
|
rep. No. 91, 2000 |
|
S. 126 ................................. |
am. No. 48, 1986; No. 216, 1991; No. 174, 1997 |
|
am. No. 91, 2000 |
|
|
Note to s. 127...................... |
ad. No. 91, 2000 |
|
Ss. 130, 131 ....................... |
rep. No. 179, 1999 |
|
S. 132 ................................. |
am. No. 145, 1995; No. 91, 2000 |
|
Note to s. 132(1)................. |
ad. No. 16, 1999 |
|
Note 1 to s. 132................... |
ad. No. 91, 2000 |
|
Note 2 to s. 132................... |
ad. No. 91, 2000 |
|
S. 132A .............................. |
ad. No. 145, 1995 |
|
S. 133 ................................. |
am. No. 48, 1986; No. 175, 1995 |
|
|
rep. No. 67, 2003 |
|
S. 135 ................................. |
am. No. 143, 2007 |
|
Part XIA |
|
|
Part XIA .............................. |
ad. No. 16, 1999 |
|
Division 1 |
|
|
ad. No. 16, 1999 |
|
|
Division 2 |
|
|
ad. No. 16, 1999 |
|
|
Division 3 |
|
|
ad. No. 16, 1999 |
|
|
Part XIB |
|
|
Part XIB .............................. |
ad. No. 17, 1999 |
|
ad. No. 17, 1999 |
|
|
|
am. No. 150, 2003; Nos. 83 and 95, 2004 |
|
ad. No. 17, 1999 |
|
|
ad. No. 17, 1999 |
|
|
|
am. No. 110, 2006 |
|
Note to s. 135Q(1).............. |
am. No. 52, 2000; No. 167, 2001; No. 83, 2004 |
|
Part XIC |
|
|
Part XIC .............................. |
ad. No. 167, 2001 |
|
ad. No. 167, 2001 |
|
|
ad. No. 167, 2001 |
|
|
|
am. No. 97, 2008 |
|
ad. No. 167, 2001 |
|
|
ad. No. 167, 2001 |
|
|
|
am. No. 83, 2004 |
|
Part XII |
|
|
S. 136 ................................. |
am. No. 48, 1986; No. 139, 1987; Nos. 6, 95 and 153, 1988; Nos. 11 and 97, 1989; Nos. 48 and 216, 1991; Nos. 210, 223 and 237, 1992; Nos. 17, 57 and 118, 1993; Nos. 56, 82 and 181, 1994; Nos. 30, 145 and 169, 1995; No. 43, 1996; Nos. 39, 62, 121 and 174, 1997; Nos. 17, 41 and 47, 1998; ; Nos. 11, 16, 17, 146 and 178, 1999; Nos. 44, 52, and 91, 2000; Nos. 55, 73, 89 and 168, 2001; Nos. 57 and 136, 2002; Nos. 66 and 101, 2003; No. 95, 2004; Nos. 41 and 64, 2005; Nos. 32, 58 and 101, 2006; Nos. 8, 9, 15, 56, 79 and 143, 2007; Nos. 92 and 144, 2008; No. 88, 2009 |
|
S. 136AA ........................... |
ad. No. 223, 1992 |
|
|
am. No. 16, 1999 |
|
|
rep. No. 17, 1999 |
|
S. 136AB ............................ |
ad. No. 181, 1994 |
|
|
am. No. 123, 2001; No. 15, 2007 |
|
S. 136A .............................. |
ad. No. 11, 1989 |
|
am. No. 178, 1999 |
|
|
ad. No. 139, 1987 |
|
|
am. No. 52, 2000; No. 142, 2003; No. 83, 2004; No. 110, 2006 |
|
|
S. 141 ................................. |
am. No. 139, 1987 |
|
S. 141A .............................. |
ad. No. 139, 1987 |
|
S. 142 ................................. |
am. No. 139, 1987; No. 95, 1988; No. 107, 1989 |
|
S. 142A .............................. |
ad. No. 139, 1987 |
|
|
am. No. 159, 1994 |
|
ad. No. 139, 1987 |
|
|
S. 143 ................................. |
am. No. 139, 1987; No. 11, 1989; No. 100, 1991; No. 159, 1994; No. 121, 1997 |
|
S. 143A .............................. |
ad. No. 139, 1987 |
|
|
am. No. 121, 1997 |
|
S. 143B .............................. |
ad. No. 139, 1987 |
|
S. 143C .............................. |
ad. No. 139, 1987 |
|
|
am. No. 159, 1994; No. 121, 1997 |
|
ad. No. 139, 1987 |
|
|
am. No. 88, 2009 |
|
|
ad. No. 52, 2000 |
|
|
S. 152 ................................. |
rep. No. 121, 1997 |
|
ad. No. 145, 1995 |
|
|
|
am. No. 145, 2008 |
|
ad. No. 145, 1995 |
|
|
Note to s. 152B .................. |
am. No. 17, 1999 |
|
S. 153 ................................. |
am. No. 139, 1987 |
|
S. 157 ................................. |
am. No. 100, 1991 |
|
S. 159 ................................. |
am. No. 139, 1987; No. 101, 2006 |
|
am. No. 139, 1987 |
|
|
S. 162B .............................. |
ad. No. 139, 1987 |
|
|
am. No. 58, 2006 |
|
S. 162C .............................. |
ad. No. 139, 1987 |
|
S. 162D .............................. |
ad. No. 139, 1987 |
|
|
rs. No. 11, 1989 |
|
|
rep. No. 145, 1995 |
|
S. 162E ............................... |
ad. No. 139, 1987 |
|
|
rep. No. 145, 1995 |
|
Heading to s. 162F ............. |
am. No. 145, 1995 |
|
S. 162F ............................... |
ad. No. 139, 1987 |
|
|
am. No. 145, 1995 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 145, 1995 |
|
S. 162J ............................... |
ad. No. 139, 1987 |
|
|
rep. No. 145, 1995 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 11, 1989; No. 145, 1995 |
|
S. 162M .............................. |
ad. No. 139, 1987 |
|
|
rep. No. 145, 1995 |
|
S. 162N .............................. |
ad. No. 139, 1987 |
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 2) 1996 (No. 76, 1996)
Schedule 5
2 Application
The amendment made by this Schedule applies to a benefit provided after the commencement of the Schedule.
Tax Law Improvement Act 1997 (No. 121, 1997)
4 Application of amendments
An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997‑98 income year and later income years, unless otherwise indicated in that Schedule.
Schedule 4
140 Application of amendment
The amendment made by item 139 applies to travel on or after 1 July 1997.
Schedule 10
23 Application
The amendments made by items 16 to 22 apply to the providing of entertainment on or after 1 July 1997.
Taxation Laws Amendment Act (No. 3) 1997 (No. 147, 1997)
Schedule 7
3 Application
The amendments made by this Schedule apply to assessments for the FBT year beginning on 1 April 1997 and for all later FBT years.
Taxation Laws Amendment Act (No. 4) 1997 (No. 174, 1997)
Schedule 7
32 Application of amendments
Fringe Benefits Tax
(2) The amendments made by this Schedule apply in relation to:
(a) returns, applications for amendments or other documents given to the Commissioner for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and
(b) statements made for the purposes of the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998; and
(c) payments made under the Fringe Benefits Tax Assessment Act 1986 on or after 1 April 1998.
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (No. 17, 1998)
Schedule 1
32 Application
The amendment made by this Part applies to benefits conferred either before or after the commencement of this Part.
Taxation Laws (Technical Amendments) Act 1998 (No. 41, 1998)
Schedule 5
20 Application
(1) The amendments made by items 1 to 14 apply to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1998 and later FBT years.
(2) The amendment made by item 15 applies to assessments of the fringe benefits taxable amount of an employer of the FBT year beginning on 1 April 1995 and later FBT years.
Taxation Laws Amendment Act (No. 3) 1998 (No. 47, 1998)
Schedule 8
12 Application
The amendment made by item 11 applies for the year of tax containing 4 December 1997, and later years of tax.
Taxation Laws Amendment Act (No. 3) 1999 (No. 11, 1999)
Schedule 1
398 Application
(1) This item applies to amendments made by items 1 to 3, 11, 12, 14, 18 to 27, 29, 37 to 42, 69 to 75, 77 to 80, 88 to 101, 107, 111, 113, 118, 120, 121, 127, 128, 130, 140, 148, 149, 153, 156, 158, 161 to 169, 175, 178, 179, 185, 187 to 189, 191, 192, 195, 200 to 204, 212, 214 to 217, 221, 223, 225, 226 to 228, 234, 236 to 242, 245, 252, 254 to 278, 280, 281, 296 to 298, 301, 304, 306, 309, 310, 314, 315 to 320, 322 to 328, 331, 332 to 335, 337 to 341, 344, 345, 346, 348, 352, 355 to 360, 373, 375 to 377, 379 to 385, 387 to 394, 396 and 397.
(2) The amendments apply in relation to amounts that are due to be paid on or after 1 July 1999.
(3) The amendments, other than the amendments referred to in subitem (5), also apply in relation to amounts that are due to be paid before 1 July 1999 if:
(a) some or all of the amount remains unpaid on 1 July 1999; and
(b) the amendments would have applied to the unpaid amount if the day by which the amount is due to be paid had been on or after 1 July 1999.
(4) In applying the amendments in that case:
(a) the unpaid amount is taken to be the sum of the unpaid amount and any unpaid penalty or interest that had accrued before 1 July 1999; and
(b) the day by which the unpaid amount is due to be paid is taken to be 1 July 1999; and
(c) the unpaid amount and the unpaid penalty or interest that had accrued before 1 July 1999 continues to be payable.
(5) In addition to applying in relation to amounts that are due to be paid on or after 1 July 1999, the amendments made by items 101, 107, 111, 118, 140, 185, 195, 201, 214, 225, 226, 238, 240, 255, 301, 304, 306 and 355 to 359 also apply in relation to amounts that are due to be paid before 1 July 1999, if some or all of the amount remains unpaid on that day, from the day by which the amount is due to be paid.
399 Application
(1) This item applies to amendments made by items 6, 7, 8 to 10, 43 to 51, 53 to 68, 102, 103, 114, 115, 119, 131 to 139, 141, 151, 152, 170 to 174, 186, 196, 247 to 251, 282 to 295, 305, 311 to 313, 329, 330, 354, 361 to 363, 369 and 378.
(2) The amendments apply where the period for which the person is liable to pay the general interest charge starts on or after 1 July 1999.
404 Application
(1)