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INCOME TAX ASSESSMENT ACT 1936 - NOTES

Act No. 27 of 1936 as amended

This compilation was prepared on 1 October 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 79A - 121L
Volume 3 includes:                   Table of Contents
                                                Sections 124K - 202G
Volume 4 includes:                   Table of Contents
                                                Sections 204 - 624
Volume 5 includes:                   Table of Contents
                                                Schedules 2, 2C - 2H, 2J and 3 - 5
Volume 6 includes:                   Note 1
                                                Table of Acts
                                                Act Notes
                                                Table of Amendments
Volume 7 includes:                   Repeal Table
                                                Notes 2 - 5
                                                Tables A and B

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

6............ Interpretation...................................................................................... 1

6AA...... Certain sea installations and offshore areas to be treated as part of Australia        28

6A......... Provisions relating to cessation of superannuation benefits............. 30

6AB...... Foreign income and foreign tax......................................................... 31

6B......... Income beneficially derived.............................................................. 32

6BA...... Taxation treatment of certain shares................................................. 34

6C......... Source of royalty income derived by a non‑resident........................ 36

6CA...... Source of natural resource income derived by a non‑resident........... 39

6D......... Some tax offsets under the 1997 Assessment Act are treated as credits 40

6F.......... Dual resident investment company.................................................. 40

6H......... Recognised small credit unions, recognised medium credit unions and recognised large credit unions    42

7A......... Application of Act in relation to certain Territories........................ 44

7B......... Application of the Criminal Code.................................................... 44

Part II--Administration                                                                                                     45

8............ Commissioner................................................................................... 45

14.......... Annual report................................................................................... 45

16.......... Officers to observe secrecy.............................................................. 45

16A....... Provisions relating to the Fitzgerald inquiry.................................... 59

Part III--Liability to taxation                                                                                        67

Division 1--General                                                                                                    67

18.......... Accounting period............................................................................ 67

18A....... Accounting periods for VCLPs, ESVCLPs, AFOFs and VCMPs... 67

21.......... Where consideration not in cash....................................................... 68

21A....... Non‑cash business benefits.............................................................. 68

23AA.... Income of persons connected with certain projects of United States Government 71

23AB.... Income of certain persons serving with an armed force under the control of the United Nations           75

23AC.... Exemption of pay and allowances of members of Defence Force serving in operational areas               79

23AD.... Exemption of pay and allowances of Defence Force members performing certain overseas duty          84

23AF..... Exemption of certain income derived in respect of approved overseas projects     85

23AG.... Exemption of income earned in overseas employment..................... 94

23AH.... Foreign branch income of Australian companies not assessable...... 99

23AI...... Amounts paid out of attributed income not assessable.................. 104

23AJ..... Certain non‑portfolio dividends from foreign countries not assessable.. 106

23AK.... Amounts paid out of attributed foreign investment fund income not assessable    106

23E........ Redemption of Special Bonds redeemable at a premium................ 108

23G....... Exemption of interest received by credit unions............................ 108

23J........ Sale of securities purchased at a discount....................................... 110

23K....... Substitution of certain securities.................................................... 110

23L........ Certain benefits in the nature of income not assessable................. 112

Division 1AB--Certain State/Territory bodies exempt from income tax             114

Subdivision A--Exemption for certain State/Territory bodies                       114

24AK.... Key principle.................................................................................. 114

24AL..... Diagram--guide to work out if body is exempt under this Division 114

24AM... Certain STBs exempt from tax....................................................... 115

24AN.... Certain STBs not exempt from tax under this Division................. 115

24AO.... First way in which a body can be an STB...................................... 116

24AP..... Second way in which a body can be an STB.................................. 116

24AQ.... Third way in which a body can be an STB.................................... 116

24AR.... Fourth way in which a body can be an STB.................................. 116

24AS..... Fifth way in which a body can be an STB..................................... 117

24AT.... What do excluded STB, government entity and Territory mean?.... 117

24AU.... Governor, Minister and Department Head taken to be a government entity          118

24AV.... Regulations prescribing excluded STBs.......................................... 118

Subdivision B--Body ceasing to be an STB                                                       118

24AW... Body ceasing to be an STB............................................................. 118

24AX.... Special provisions relating to capital gains and losses.................... 119

24AY.... Losses from STB years not carried forward................................... 120

24AYA. Effect of unfunded superannuation liabilities................................. 121

24AZ.... Meaning of period and prescribed excluded STB........................... 122

Division 1A--Provisions relating to certain External Territories   123

24B....... Interpretation.................................................................................. 123

24C....... Territory resident........................................................................... 124

24D....... Territory company......................................................................... 124

24E........ Territory trusts............................................................................... 126

24F........ Exemption from tax of certain income derived from sources outside Australia       128

24G....... Exemption from tax of certain income derived from sources in a prescribed Territory           129

24H....... When income to be taken to be applied for benefit of a person..... 130

24J........ Source of dividends......................................................................... 131

24K....... Source of income from employment............................................... 133

24L........ Source of interest or royalty........................................................... 134

24M...... Certain income deemed not to be derived from sources in a prescribed Territory or outside Australia  137

24P........ Transitional capital gains tax provisions for certain Cocos (Keeling) Islands assets               137

Division 2--Income                                                                                                   139

Subdivision A--Assessable income generally                                                   139

25A....... Assessable income to include certain profits.................................. 139

26AAC. Shares and rights acquired under schemes for the acquisition of shares by employees           146

26AAD. The effect of 100% takeovers and restructures on the operation of section 26AAC              159

5>26AB.... Assessable income--premium for lease......................................... 162

26AF..... Assessable income to include value of benefits received from or in connection with former paragraph 23(ja) funds or former section 23FB funds............................................................. 164

26AFA.. Assessable income to include value of certain benefits received from or in connection with former section 23F funds........................................................................................................ 167

26AG.... Certain film proceeds included in assessable income...................... 169

26AH.... Bonuses and other amounts received in respect of certain short‑term life assurance policies 176

26AJ..... Investment‑related lottery winnings to be included in assessable income               181

26BB..... Assessability of gain on disposal or redemption of traditional securities               189

26BC..... Securities lending arrangements...................................................... 191

26C....... Disposal of certain securities.......................................................... 203

26E........ Income from RSAs......................................................................... 204

27.......... Interest on loans raised in Australia by governments outside Australia  204

Subdivision AA--Non‑superannuation annuities etc.                                      204

27H....... Assessable income to include annuities and superannuation pensions 204

Subdivision D--Dividends                                                                                      208

43A....... Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997 208

43B....... Application of Subdivision to non‑share dividends....................... 208

44.......... Dividends........................................................................................ 209

45.......... Streaming of bonus shares and unfranked dividends...................... 211

45A....... Streaming of dividends and capital benefits.................................... 211

45B....... Schemes to provide certain benefits............................................... 213

45BA.... Effect of determinations under section 45B for demerger benefits. 216

45C....... Effect of determinations under sections 45A and 45B for capital benefits             217

45D....... Determinations under sections 45A, 45B and 45C........................ 219

46FA..... Deduction for dividends on‑paid to non‑resident owner................ 220

46FB..... Unfranked non‑portfolio dividend account.................................... 223

47.......... Distributions by liquidator............................................................. 224

47A....... Distribution benefits--CFCs......................................................... 226

Division 3--Deductions                                                                                           243

Subdivision A--General                                                                                         243

51AAA. Deductions not allowable in certain circumstances........................ 243

51AD.... Deductions not allowable in respect of property used under certain leveraged arrangements                244

51AEA.. Meal entertainment--election under section 37AA of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method............................................................................................ 255

51AEB.. Meal entertainment--election under section 37CA of Fringe Benefits Tax Assessment Act 1986 to use the 12 week register method............................................................................... 256

51AEC.. Entertainment facility--election under section 152B of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method............................................................................................ 257

51AF..... Car expenses incurred by employee............................................... 257

51AGA. No deduction to employee for certain car parking expenses.......... 258

51AH.... Deductions not allowable where expenses incurred by employee are reimbursed  259

51AJ..... Deductions not allowable for private component of contributions for fringe benefits etc.     260

51AK.... Agreements for the provision of non‑deductible non‑cash business benefits          262

52.......... Loss on property acquired for profit‑making................................. 262

52A....... Certain amounts disregarded in ascertaining taxable income........... 264

63.......... Bad debts........................................................................................ 270

63D....... Bad debts etc. of money‑lenders not allowable deductions where attributable to listed country or unlisted country branches.......................................................................................... 271

63E........ Debt/equity swaps......................................................................... 272

63F........ Limit on deductions where debt write offs and debt/equity swaps occur               274

63G....... Bad debts etc. of trust not allowable in certain circumstances....... 276

65.......... Payments to associated persons and relatives................................ 276

70B....... Deduction for loss on disposal or redemption of traditional securities 278

73A....... Expenditure on scientific research.................................................. 281

73AA.... Section 73A roll‑over relief in the case of certain CGT roll‑overs. 284

73B....... Certain expenditure on research and development activities.......... 287

73BAA. Effect of consolidation.................................................................... 326

73BAB.. Head company treated as registered............................................... 326

73BABAHistory for purposes of eligibility for tax offset: joining entity.... 327

73BAC.. Expenditure history for purposes of sections 73P to 73Z: joining entity               327

73BACAHistory for purposes of eligibility for tax offset: leaving
entity.............................................................................................. 328

73BAD. Expenditure for purposes of sections 73P to 73Z history: leaving entity              328

73BAE.. Recoupment where entity leaves group......................................... 329

73BAF.. Preventing double deductions......................................................... 329

73BAG. Balancing adjustments for certain assets of consolidated groups... 330

73BA.... Deduction for certain assets etc. used for the purpose of carrying on research and development activities           330

73BB..... Meaning of section 73BA depreciating asset.................................. 332

73BC..... Meaning of notional Division 40 deduction.................................... 333

73BD.... Treatment of certain expenditure for the purposes of section 73BC etc.                335

73BE..... Treatment of certain partnership expenditure for the purposes of section 73BC etc.            338

73BF..... Balancing adjustments: section 73BA depreciating assets............. 340

73BG.... Effective life calculation under Division 40 of Income Tax Assessment Act 1997 to take into account use for purpose of carrying on research and development activities............................ 344

73BH.... Deduction for plant etc. used for purpose of carrying on research and development activities              345

73BI...... Meaning of section 73BH plant...................................................... 347

73BJ...... Meaning of notional Division 42 deduction.................................... 347

73BK.... Treatment of certain expenditure for the purposes of section 73BJ etc. 348

73BL..... Treatment of certain partnership expenditure for the purposes of section 73BJ etc.             352

73BM... Balancing adjustments: section 73BH plant................................... 354

73BN.... Effective life calculation under Division 42 of Income Tax Assessment Act 1997 to take into account use for purpose of carrying on research and development activities............................ 357

73C....... Recouped expenditure on research and development activities...... 358

73CA.... Guaranteed returns to investors..................................................... 362

73CB..... Expenditure incurred to tax‑exempt bodies.................................... 364

73E........ Section 73B roll‑over relief on disposal of unit of plant to another member of same wholly‑owned group           366

73EA..... Section 73BF roll‑over relief on disposal of asset to another member of wholly‑owned group             372

73EB..... Section 73BM roll‑over relief on disposal of plant to another member of wholly‑owned group           374

73G....... Section 73B roll‑over relief on disposal of item of intellectual property to another member of same wholly‑owned group............................................................................................... 376

73H....... Interpretation.................................................................................. 377

73I......... Tax offset instead of deduction under section 73B, 73BA, 73BH or 73QA           378

5>73IA...... Objections....................................................................................... 379

73J........ Eligibility for tax offset................................................................... 379

73K....... Meaning of R&D group turnover................................................... 380

73L........ Grouped taxpayers......................................................................... 381

73M...... Meaning of affiliate......................................................................... 383

73P........ Interpretation.................................................................................. 383

73QA.... Extra deduction for increase in expenditure on Australian owned research and development 386

73QB.... Extra deduction for increase in expenditure on foreign owned research and development      389

73R....... Group members.............................................................................. 392

73RA.... Increases in expenditure on Australian owned R&D by eligible companies            394

73RB..... Increases in expenditure on foreign owned R&D by eligible companies 396

73RC..... Net increase in expenditure on Australian owned R&D by the group 399

73RD.... Net increase in expenditure on foreign owned R&D by the group. 400

73RE..... Adjusted increase in expenditure on R&D by the group................ 400

73S........ Calculating the amounts relevant to the additional deduction........ 401

73T....... Adjustment amounts...................................................................... 401

73V....... Adjustment balance........................................................................ 402

73Z....... Anti‑avoidance................................................................................ 403

78A....... Certain gifts not to be allowable deductions................................... 403

 

  

Notes to the Income Tax Assessment Act 1936

Note 1

The Income Tax Assessment Act 1936 as shown in this compilation comprises Act No. 27, 1936 amended as indicated in the Tables below.

The Income Tax Assessment Act 1936 was modified by the Taxation Laws Amendment Act (No. 4) 1992. The modifications are not incorporated in this compilation.

The operation of the Income Tax Assessment Act 1936 is affected by the Income Tax (International Agreements) Act 1953, which gives the force of law to the several agreements (see Schedules) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

The operation of the Income Tax Assessment Act 1936 is affected by the First Home Owners Act 1983.

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 17 April 1997 is not included in this compilation. For subsequent information see Table A.

The Income Tax Assessment Act 1936 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994 see Table B.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Income Tax Assessment Act 1936

27, 1936

2 June 1936

2 June 1936

 

Income Tax Assessment Act (No. 2) 1936

88, 1936

7 Dec 1936

7 Dec 1936

S. 19

Judiciary Act 1937

5, 1937

3 July 1937

3 July 1937

S. 5

Income Tax Assessment Act 1938

46, 1938

30 Nov 1938

28 Dec 1938

S. 17

Income Tax Assessment Act 1939

30, 1939

26 Sept 1939

24 Oct 1939

S. 5

Income Tax Assessment Act 1940

17, 1940

27 May 1940

24 June 1940

S. 13
S. 3 (am. by 50, 1942,
s. 3)

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

S. 26: 28 July 1942
Remainder: Royal Assent

Ss. 32 and 33

Income Tax Assessment Act (No. 2) 1940

65, 1940

14 Dec 1940

Ss. 3, 4 and 15:
1 Jan 1941
S. 10: 28 Nov 1940
Remainder: Royal Assent

S. 2(4)

Income Tax Assessment Act 1941

58, 1941

3 Dec 1941

S. 27: 13 Oct 1939
Remainder: 31 Dec 1941

Ss. 7(2) and 15(2)
S. 30 (am. by 48, 1950,
s. 35)

as amended by

 

 

 

 

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

(see 48, 1950 below)

(see 48, 1950 below)

Income Tax Assessment Act (No. 2) 1941

69, 1941

18 Dec 1941

31 Dec 1941

S. 2

Income Tax Assessment Act 1942

22, 1942

7 June 1942

7 June 1942

S. 32

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

S. 26: 28 July 1942
Remainder: Royal Assent

Ss. 32 and 33

Income Tax Assessment Act 1943

10, 1943

20 Mar 1943

S. 17: 1 July 1943 (see Gazette 1943, p. 1289)
S. 26 (insofar as it inserts ss. 251L and 251O in the Principal Act): 1 July 1943 (see Gazette 1943,
p. 1289)
Ss. 19-25: 1 Apr 1943
Remainder: Royal Assent

S. 28

Income Tax Assessment Act 1944

3, 1944

3 Apr 1944

Ss. 7-9: 1 July 1943
Ss. 16-20 and 22-25:
1 July 1944
Remainder: Royal Assent

Ss. 6(2), 20(2), (3) and 28

Income Tax Assessment Act (No. 2) 1944

28, 1944

6 Oct 1944

6 Oct 1944

S. 12

Income Tax Assessment Act 1945

4, 1945

18 May 1945

15 June 1945

Ss. 9(2), 15(2) and 20

Income Tax Assessment Act (No. 2) 1945

37, 1945

11 Oct 1945

11 Oct 1945

S. 9

Income Tax Assessment Act 1946

6, 1946

13 Apr 1946

13 Apr 1946

Ss. 5(2) and 22

Income Tax Assessment Act 1947

11, 1947

3 June 1947

3 June 1947

S. 38

Income Tax Assessment Act (No. 2) 1947

63, 1947

4 Dec 1947

4 Dec 1947

Ss. 13(2)-(8) and 15

Income Tax Assessment Act 1948

44, 1948

24 Nov 1948

22 Dec 1948

Ss. 9(2) and 22

Income Tax Assessment Act 1949

66, 1949

28 Oct 1949

25 Nov 1949

S. 5

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

S. 35: 31 Dec 1941 (see s. 35(2))
Remainder: Royal Assent

Ss. 23(2), 34(2) and 36

Income Tax and Social Services Contribution Assessment Act 1951

44, 1951

7 Dec 1951

7 Dec 1951

Ss. 16(2), 20(2), 29(2) and 46

Income Tax and Social Services Contribution Assessment Act 1952

4, 1952

13 Mar 1952

13 Mar 1952

S. 5

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

28, 1952

16 June 1952

S. 18: 11 Mar 1952
Remainder: Royal Assent

Ss. 6(2), 9(2), 10(2), 18(1)-(6) and 19

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

90, 1952

18 Nov 1952

18 Nov 1952

Ss. 6(2), 7(2)-(4), 10(2)-(5), 15(2), 17(2) and 21-24

Taxation Administration Act 1953

1, 1953

4 Mar 1953

1 Apr 1953

--

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

15 Apr 1953

Ss. 3(2) and 6

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

45, 1953

26 Oct 1953

26 Oct 1953

Ss. 4(2), 17(2) and 18

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

81, 1953

11 Dec 1953

11 Dec 1953

Ss. 6(2) and 9

Income Tax and Social Services Contribution Assessment Act 1954

43, 1954

6 Nov 1954

6 Nov 1954

Ss. 5(2) and 13

 Salaries Adjustment Act 1955

18, 1955

10 June 1955

10 June 1955

--

Income Tax and Social Services Contribution Assessment Act 1955

62, 1955

4 Nov 1955

4 Nov 1955

Ss. 3(2), (3), 5(2), 10(2), (3), 11(2), (3) and 12

Income Tax and Social Services Contribution Assessment Act 1956

25, 1956

23 May 1956

20 June 1956

Ss. 3(2) and 4

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

30, 1956

6 June 1956

1 July 1956

S. 5

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

101, 1956

15 Nov 1956

15 Nov 1956

Ss. 2(2), 4(2), (3), 5(2), (3) and 24-26

Salaries (Statutory Offices) Adjustment Act 1957 (a)

39, 1957

12 Sept 1957

1 July 1957

--

Income Tax and Social Services Contribution Assessment Act 1957

65, 1957

28 Nov 1957

28 Nov 1957

S. 23

Income Tax and Social Services Contribution Assessment Act 1958

55, 1958

1 Oct 1958

1 Oct 1958

S. 13

Income Tax and Social Services Contribution Assessment Act 1959

12, 1959

23 Apr 1959

14 Jan 1960 (see s. 2 and Gazette 1960, p. 47)

S. 6

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

70, 1959

20 Nov 1959

S. 1(4): 14 Jan 1960 (see s. 1(5) and Gazette 1960, p. 47)
Remainder: Royal Assent

Ss. 3(2), (3), 5(2)-(4), 17 and 18

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

85, 1959

2 Dec 1959

S. 1(5): 14 Jan 1960 (see s. 2(2) and Gazette 1960, p. 47)
Remainder: Royal Assent

Ss. 19(2) and 27(2)

Salaries (Statutory Offices) Adjustment Act 1960 (a)

17, 1960

17 May 1960

17 May 1960

S. 2

Income Tax and Social Services Contribution Assessment Act 1960

18, 1960

20 May 1960

17 June 1960

S. 8

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

58, 1960

25 Nov 1960

25 Nov 1960

Ss. 4(2), 7 and 8

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

108, 1960

16 Dec 1960

16 Dec 1960

S. 6

Income Tax and Social Services Contribution Assessment Act 1961

17, 1961

15 May 1961

12 June 1961

S. 13

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

27, 1961

19 May 1961

16 June 1961

S. 5(2)

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

94, 1961

30 Oct 1961

30 Oct 1961

Ss. 3(2) and 23

Income Tax and Social Services Contribution Assessment Act 1962

39, 1962

28 May 1962

28 May 1962

S. 9(2)

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

98, 1962

14 Dec 1962

28 May 1963 (see s. 2 and Gazette 1963, p. 1869)

--

Income Tax and Social Services Contribution Assessment Act 1963

34, 1963

31 May 1963

S. 4: 13 July 1962
S. 5: 1 July 1962
S. 8: 1 Jan 1963
Remainder: Royal Assent

S. 11

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

69, 1963

31 Oct 1963

31 Oct 1963

Ss. 2(2), (3), 55(2), (3) and 56

Income Tax and Social Services Contribution Assessment Act 1964

46, 1964

28 May 1964

28 May 1964

S. 8

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

68, 1964

20 Oct 1964

20 Oct 1964

Ss. 2(2), 9 and 10

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

110, 1964

23 Nov 1964

23 Nov 1964

Ss. 2(2), 45 and 46

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

115, 1964

23 Nov 1964

23 Nov 1964

S. 2

Income Tax and Social Services Contribution Assessment Act 1965

33, 1965

2 June 1965

2 June 1965

S. 7

Income Tax Assessment Act 1965

103, 1965

14 Dec 1965

14 Dec 1965

Ss. 41-44

Income Tax Assessment Act (No. 2) 1965

143, 1965

18 Dec 1965

14 Feb 1966

Ss. 4(2), (3) and 6(2), (3)

Income Tax Assessment Act 1966

50, 1966

26 Oct 1966

S. 17: 4 Mar 1968 (see s. 2 and Gazette 1968,
p. 119)
Remainder: Royal Assent

Ss. 17(2), (3) and 20
S. 21 (rep. by 83, 1966, s. 4)

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

29 Oct 1966

--

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

29 Oct 1966

Ss. 5 and 6

Income Tax Assessment Act 1967

19, 1967

12 May 1967

12 May 1967

S. 5

Income Tax Assessment Act (No. 2) 1967

38, 1967

25 May 1967

25 May 1967

Ss. 15 and 16

Income Tax Assessment Act (No. 3) 1967

76, 1967

6 Nov 1967

6 Nov 1967

Ss. 3(2), (3), 5(2) and 14

Income Tax Assessment Act (No. 4) 1967

85, 1967

8 Nov 1967

8 Nov 1967

Ss. 2(2), (3), 4(3), 6(4) and 35-37

Income Tax Assessment Act 1968

4, 1968

8 May 1968

8 May 1968

Ss. 2(2) and 14

Income Tax Assessment Act (No. 2) 1968

60, 1968

25 June 1968

25 June 1968

Ss. 2(2), (3), 16(2), 22 and 23
S. 21 (am. by 51, 1973, s. 25)

as amended by

 

 

 

 

Income Tax Assessment Act 1973

51, 1973

14 June 1973

14 June 1973

Ss. 23, 24 and 25(2)

Income Tax Assessment Act (No. 3) 1968

70, 1968

25 Oct 1968

25 Oct 1968

S. 3(2)

Income Tax Assessment Act (No. 4) 1968

87, 1968

21 Nov 1968

21 Nov 1968

S. 11

Income Tax Assessment Act (No. 5) 1968

148, 1968

9 Dec 1968

9 Dec 1968

S. 6

Income Tax Assessment Act 1969

18, 1969

4 June 1969

4 June 1969

Ss. 3(2) and 4(2)

Income Tax Assessment Act (No. 2) 1969

93, 1969

27 Sept 1969

27 Sept 1969

Ss. 3(2), 7(2), 8(2), 10(2),
12(2)-(5), 18(2) and 19

Income Tax Assessment Act (No. 3) 1969

101, 1969

27 Sept 1969

27 Sept 1969

Ss. 6 and 7

Income Tax Assessment Act 1970

87, 1970

27 Oct 1970

27 Oct 1970

S. 5(2)

Income Tax Assessment Act 1971

6, 1971

19 Mar 1971

19 Mar 1971

--

Income Tax Assessment Act (No. 2) 1971

54, 1971

25 May 1971

25 May 1971

Ss. 9(2) and 12

Income Tax Assessment Act (No. 3) 1971

93, 1971

12 Nov 1971

12 Nov 1971

S. 9

Income Tax Assessment Act 1972

5, 1972

24 Mar 1972

24 Mar 1972

S. 4

Income Tax Assessment Act (No. 2) 1972

46, 1972

7 June 1972

12 Apr 1972

--

Income Tax Assessment Act (No. 3) 1972

47, 1972

7 June 1972

7 June 1972

S. 12

Income Tax Assessment Act (No. 4) 1972

65, 1972

31 Aug 1972

31 Aug 1972

S. 5

Income Tax Assessment Act (No. 5) 1972

85, 1972

4 Oct 1972

4 Oct 1972

Ss. 8 and 9

Income Tax Assessment Act 1973

51, 1973

14 June 1973

14 June 1973

Ss. 23, 24 and 25(2)

Income Tax Assessment Act (No. 2) 1973

52, 1973

14 June 1973

14 June 1973

Ss. 6(2), 8(2) and 14

Income Tax Assessment Act (No. 3) 1973

53, 1973

18 June 1973

18 June 1973

S. 8

Income Tax Assessment Act (No. 4) 1973

164, 1973

11 Dec 1973

11 Dec 1973

Ss. 19-22

Income Tax Assessment Act (No. 5) 1973

165, 1973

11 Dec 1973

11 Dec 1973

Ss. 4(3), (4), 5(2), 8(2), (3), 9(3), 15(2), 17(2), 20(2), (3), 21(2), 23(2), 24(2), 25(2), 26(2), 27(2), 28(2), 32(2) and
34-36
S. 7 (am. by 50, 1976, s. 20)

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

 4 June 1976

--

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

Ss. 9(1) and 10

as amended by

 

 

 

 

Statute Law Revision Act 1974

20, 1974

25 July 1974

31 Dec 1973

--

Income Tax Assessment Act 1974

26, 1974

1 Aug 1974

1 Aug 1974

Ss. 3(2), 5(2), 9(2) and 21

Income Tax Assessment Act (No. 2) 1974

126, 1974

6 Dec 1974

6 Dec 1974

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

Income Tax Assessment Act 1975

80, 1975

20 June 1975

20 June 1975

Ss. 4(2), 5(2), (3), 7(2)-(5), 8(2), (3), 9(2), 10(2), 11(2), 12(2), 13(2), 14(2), 15(2), 16(2), 18(2), (3), 19(2), (3), 20(2), 21(2), 22(2), (3), 23(2), 24(2), 25(2), 26(2), 29(2), 30(2), 31(2), 32(2), 33(2), (3), 35(2), 38(2), (3), 42(2), 43(2), 44(2), (3), 46(2), (3),
47(2)-(4), 49(2), 50(2), 51(2), (3), 52(2), 53(2) and 54
Ss. 34 and 36 (am. by 205, 1976,
s. 37)

as amended by

 

 

 

 

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

(see 205, 1976 below)

--

Income Tax Assessment Act (No. 2) 1975

117, 1975

11 Nov 1975

11 Nov 1975

Ss. 2(2), (3), 7(2), 11(2), (3), 15(2), (3), 24(2), (3) and
31-34

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

 4 June 1976

4 June 1976

--

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

4 June 1976

Ss. 9(2) and 18(2)

Health Insurance Levy Assessment Act 1976

53, 1976

4 June 1976

4 June 1976

Ss. 6 and 7 (am. by 98, 1976, ss. 7 and 8)

as amended by

 

 

 

 

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

29 Sept 1976

S. 9

Income Tax Assessment Amendment Act (No. 2) 1976

56, 1976

4 June 1976

4 June 1976

Ss. 17 and 18

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

29 Sept 1976

S. 9

Income Tax Laws Amendment (Royalties) Act 1976

143, 1976

6 Dec 1976

6 Dec 1976

Ss. 8 and 9

Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976

165, 1976

9 Dec 1976

1 Feb 1977 (see Gazette 1977,
No. S3, p. 3)

Ss. 5(2), 8(2) and 9(2)

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

S. 37: 20 June 1975
Remainder: Royal Assent

Ss. 3(2), 4(2), (3), 9(2), 10(2) and 35(2)

Income Tax Assessment Amendment Act 1977

57, 1977

16 June 1977

Ss. 16 and 17: 1 July 1976
Remainder: Royal Assent

S. 18

Income Tax Assessment Amendment Act (No. 2) 1977

126, 1977

10 Nov 1977

10 Nov 1977

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

Income Tax Assessment Amendment Act (No. 3) 1977

127, 1977

10 Nov 1977

10 Nov 1977

Ss. 3(2), (3) and 5(2)

Administrative Changes (Consequential Provisions) Act 1978

36, 1978

12 June 1978

12 June 1978

S. 8

Income Tax Assessment Amendment Act 1978

57, 1978

22 June 1978

22 June 1978

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

Income Tax (Arrangements with the States) Act 1978 (aa)

87, 1978

22 June 1978

22 June 1978

--

Health Insurance Levy Assessment Amendment Act 1978

90, 1978

22 June 1978

22 June 1978

Ss. 3(2), 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 2) 1978

123, 1978

13 Oct 1978

13 Oct 1978

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

Income Tax Assessment Amendment Act (No. 3) 1978

171, 1978

28 Nov 1978

28 Nov 1978

S. 3(2) and (3)

Income Tax Assessment Amendment Act (No. 4) 1978

172, 1978

28 Nov 1978

28 Nov 1978

Ss. 5(2)-(5), 6(2), (3) and 31

Income Tax Assessment Amendment Act 1979

12, 1979

13 Mar 1979

13 Mar 1979

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

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

Parts II-XVII
(ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86)
Remainder: Royal Assent

S. 44

Income Tax Assessment Amendment Act (No. 2) 1979

27, 1979

4 June 1979

4 June 1979

S. 2(2) and (3)

Income Tax (Rates and Assessment) Amendment Act 1979

43, 1979

14 June 1979

14 June 1979

S. 5

Income Tax Assessment Amendment Act (No. 3) 1979

62, 1979

15 June 1979

15 June 1979

--

Income Tax Assessment Amendment Act (No. 4) 1979

146, 1979

28 Nov 1979

28 Nov 1979

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

Income Tax Assessment Amendment Act (No. 5) 1979

147, 1979

28 Nov 1979

29 Nov 1979

Ss. 5 and 8(2)

Income Tax Laws Amendment Act 1979

149, 1979

28 Nov 1979

S. 24: 21 July 1979
Remainder: Royal Assent

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

Income Tax Laws Amendment Act 1980

19, 1980

30 Apr 1980

30 Apr 1980

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

Income Tax Assessment Amendment Act 1980

24, 1980

1 May 1980

1 May 1980

Ss. 3(2), 4(2), 5(2), (3), 7(2), (3), 9(2) and 10(2)

Income Tax Assessment Amendment Act (No. 2) 1980

57, 1980

23 May 1980

23 May 1980

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

Income Tax Assessment Amendment Act (No. 3) 1980

58, 1980

23 May 1980

23 May 1980

Ss. 3(2) and 4(2)

 Income Tax Assessment Amendment Act (No. 4) 1980

124, 1980

17 Sept 1980

17 Sept 1980

Ss. 4(2), 8(2) and 16

Income Tax Assessment Amendment Act (No. 5) 1980

133, 1980

19 Sept 1980

19 Sept 1980

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

Taxation Debts (Abolition of Crown Priority) Act 1980

134, 1980

19 Sept 1980

19 Sept 1980

Ss. 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 6) 1980

159, 1980

10 Dec 1980

10 Dec 1980

Ss. 3(2), 5(2), (3) and 8(2)
S. 13 (am. by 108, 1981, s. 27)

as amended by

 

 

 

 

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

24 June 1981

S. 27(2)

Statute Law Revision Act 1981

61, 1981

12 June 1981

S. 116: 30 Sept 1983 (see Gazette 1983,
No. S222) (b)
S. 117: Royal Assent (b)

--

Companies (Miscellaneous Amendments) Act 1981

92, 1981

18 June 1981

Part XIV (s. 45): 1 July 1982 (see Gazette 1982,
No. S124) (c)

--

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

24 June 1981

Ss. 6(2), 10(2)-(4), 15(2)-(4), 17(2), 18(2), 21(2) and 25

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

(see 29, 1982 below)

--

Income Tax (Assessment and Rates) Amendment Act 1981

109, 1981

24 June 1981

24 June 1981

Ss. 24(2), 25(2), 26(2), 28(2) and 29(2)-(4)

 Income Tax Laws Amendment Act (No. 2) 1981

110, 1981

24 June 1981

24 June 1981

S. 11

Income Tax Assessment Amendment Act 1981

111, 1981

24 June 1981

24 June 1981

S. 19

Income Tax Laws Amendment Act (No. 3) 1981

154, 1981

26 Oct 1981

26 Oct 1981

Ss. 39-41

Income Tax Assessment Amendment Act (No. 2) 1981

175, 1981

2 Dec 1981

2 Dec 1981

Ss. 3(2), (3), 4(2), (3) and 5(2)

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

S. 25: 24 June 1981
Remainder: Royal Assent

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

Income Tax Assessment Amendment Act (No. 2) 1982

38, 1982

2 June 1982

2 June 1982

--

Income Tax Assessment Amendment Act (No. 3) 1982

39, 1982

2 June 1982

S. 3: 3 June 1982 (see s. 2(2))
Remainder: Royal Assent

S. 4(2)

Income Tax Assessment Amendment Act (No. 4) 1982

76, 1982

13 Sept 1982

13 Sept 1982

Ss. 4(2), (3), 6(2)-(4) and 11

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

80, 1982

22 Sept 1982

Part LXXVII
(s. 280): Royal Assent (d)

S. 280(2), (3)

Income Tax Assessment Amendment Act (No. 5) 1982

106, 1982

30 Oct 1982

30 Oct 1982

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

Income Tax Assessment Amendment Act (No. 6) 1982

123, 1982

13 Dec 1982

13 Dec 1982

Ss. 14 and 15

Income Tax Assessment Amendment Act 1983

14, 1983

14 June 1983

S. 4: 14 Feb 1983 (see s. 2)
Remainder: Royal Assent

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

Income Tax Assessment Amendment Act (No. 2) 1983

25, 1983

19 June 1983

19 June 1983

S. 16

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

39, 1983

20 June 1983

S. 3: (e)

S. 7(1)

Income Tax Assessment Amendment Act (No. 3) 1983

49, 1983

21 Sept 1983

21 Sept 1983

--

Income Tax Laws Amendment (Medicare Levy) Act 1983

51, 1983

1 Oct 1983

1 Oct 1983

S. 3(2), (3)

Health Legislation Amendment Act 1983

54, 1983

1 Oct 1983

Part V (s. 132):
1 Feb 1984 (f)

--

Income Tax Assessment Amendment Act (No. 4) 1983

103, 1983

23 Nov 1983

S. 3: 22 Dec 1983 (see s. 2(2))
Remainder: Royal Assent

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

Income Tax Assessment Amendment Act 1984

14, 1984

12 Apr 1984

12 Apr 1984

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

National Crime Authority (Consequential Amendments) Act 1984

42, 1984

15 June 1984

1 July 1984 (see s. 2 and Gazette 1984, No. S245,
p. 2)

--

Income Tax Assessment Amendment Act (No. 3) 1984

47, 1984

25 June 1984

25 June 1984

Ss. 60-62

Public Service Reform Act 1984

63, 1984

25 June 1984

S. 151(1): 1 July 1984 (see Gazette 1984,
No. S245) (g)

S. 151(9)

Commonwealth Banks Amendment Act 1984

76, 1984

25 June 1984

29 June 1984 (see Gazette 1984, No. S241)

--

Income Tax Assessment Amendment Act (No. 5) 1984

115, 1984

17 Oct 1984

17 Oct 1984

S. 3(2) and (3)

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

Part VII (ss. 91- 166): 14 Dec 1984 (h)

Ss. 165, 166, 384 and 385

as amended by

 

 

 

 

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

S. 61: Royal Assent (j)

--

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

65, 1985

5 June 1985

S. 3: 19 Oct 1984 (k)

--

Income Tax Assessment Amendment Act (No. 4) 1984

124, 1984

19 Oct 1984

S. 3(a): 1 July 1984
Remainder: Royal Assent

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

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

165, 1984

25 Oct 1984

S. 3: 13 Dec 1984 (see Gazette 1984, No. S519) (l)

S. 9

Income Tax Assessment Amendment (Income Equalization Deposits) Act 1984

174, 1984

26 Oct 1984

23 Nov 1984 (see s. 2)

Ss. 3(2), (3) and 7

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

S. 61: Royal Assent (m)

--

Taxation Laws Amendment Act 1985

49, 1985

30 May 1985

30 May 1985

Ss. 18(2)-(4), 38 and 39

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

S. 14 (1): 1 July 1984
Remainder: Royal Assent

S. 14(3)

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

28 Oct 1985

Ss. 34-36

Income Tax Assessment Amendment Act 1985

129, 1985

18 Nov 1985

18 Nov 1985

Ss. 9-12

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

Part VII (ss. 18- 43): Royal Assent (n)

Ss. 42 and 43

Taxation Laws Amendment Act (No. 4) 1985

173, 1985

16 Dec 1985

Ss. 4, 5(3), 17 and 20-22: 22 May 1986 (see
s. 2 and Gazette 1986, No. S225)
S. 5(1): 6 June 1985
S. 5(2): 1 Nov 1985
S. 13: (p)
Remainder: Royal Assent

Ss. 23 and 24

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

Ss. 33 and 36: 16 Dec 1985 (see
s. 2(2))
Ss. 34, 35 and 37-39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225)
Remainder: Royal Assent

Ss. 28 and 29

Income Tax Assessment Amendment Act (No. 2) 1985

174, 1985

16 Dec 1985

16 Dec 1985 (see s. 2)

S. 3(2)

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

24 June 1986 (see s. 2)

S. 4

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

Part IV (ss.
31-37): 1 July 1986 (see s. 2(2))
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent

Ss. 25 and 26

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

S. 31 and Parts VII, VIII (ss. 45-56): 24 June 1986 (see s. 2(2))
Remainder: 1 July 1986

Ss. 216, 219, 221, 226 and 228
S. 213 (am. by 107, 1989, s. 33(4))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

S. 34

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

Ss. 33 and 36: 16 Dec 1985 (see
s. 2(2))
Ss. 34, 35 and 37-39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225)
Remainder: Royal Assent

Ss. 28 and 29

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

S. 3: 24 June 1986 (q)

S. 5(1)

Taxation Laws Amendment (Foreign Tax Credits) Act 1986

51, 1986

24 June 1986

22 July 1986

Ss. 32, 33 35(1), (2), (3) and (4)
S. 34 (am. by 78, 1988, s. 63)
S. 35(2A) (ad. by 78, 1988,
s. 64)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

(see 78, 1988 below)

Ss. 63 and 64

Income Tax Assessment Amendment (Capital Gains) Act 1986

52, 1986

24 June 1986

24 June 1986

--

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

S. 3: 24 June 1986 (r)

S. 5(1)

Income Tax Assessment Amendment (Research and Development) Act 1986

90, 1986

25 June 1986

25 June 1986

S. 9

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

S. 3: 25 June 1986 (s)

S. 5(1)

Taxation Laws (Miscellaneous Provisions) Act 1986

109, 1986

4 Nov 1986

4 Nov 1986

S. 4(2)-(9)

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

Ss. 32-34, 46 and 47

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

Ss. 23-25, 26(a), 27, 29-39, 41-48, 49(1), (2), (4)-(6), (8)-(11) and 50: Royal Assent (t)
Ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see Gazette 1986,
No. S650) (t)

Ss. 39(2), (3), 49 and 50

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

23, 1987

26 May 1987

S. 3: 1 Sept 1987 (see Gazette 1987, No. S217)
(u)

S. 4

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

S. 6: 5 June 1987 (see s. 2(2))
Remainder: Royal Assent

Ss. 18 and 19

Taxation Laws Amendment Act 1987

61, 1987

5 June 1987

5 June 1987

Ss. 31-33

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

Ss. 8-35, 44, 46-48 and 62: Royal Assent (v)
Ss. 36-43: (v)
S. 45: 5 June 1987 (v)

S. 48
S. 47 (am. by 108, 1987,
s. 45)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

13 Nov 1987

--

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

13 Nov 1987

Ss. 38-40
S. 37 (am. by 138, 1987,
s. 90)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

(see 138, 1987 below)

S. 91

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

Part VI (ss. 30, 31): Royal Assent (w)

--

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

S. 6 and Parts IV, V (ss. 63-88): (x)
Remainder: Royal Assent

Ss. 48-50 and 52
S. 51 (am. by 11, 1988, s. 48)

as amended by

 

 

 

 

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

(see 11, 1988 below)

--

Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987

139, 1987

18 Dec 1987

18 Dec 1987

Ss. 74 and 75

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988 (see s. 2)

--

Management and Investment Companies Legislation Amendment Act 1987

163, 1987

26 Dec 1987

26 Dec 1987

--

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

8, 1988

5 Apr 1988

Ss. 1-11, 12(b), (c), (e), (f), 13-21, 27, 29 and 30: Royal Assent
S. 12(a) and (d): 1 Jan 1990
Remainder: 1 July 1988 (see Gazette 1988,
No. S191)

--

as amended by

 

 

 

 

Law and Justice Legislation Amendment Act 1988

120, 1988

14 Dec 1988

Part XI (ss. 34, 35): 5 Apr 1988 (y)

--

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

S. 14: 24 June 1986
Part VI (ss. 43, 44): 1 Sept 1987
Part VII (ss. 45, 46): 6 Nov 1987
Part VIII (ss. 47, 48): 18 Dec 1987 (see s. 2(5))
Part IX (ss. 49, 50): 18 Dec 1987 (see s. 2(6))
Remainder: Royal Assent

Ss. 38-40

Research and Development Legislation Amendment Act 1988

59, 1988

15 June 1988

1 July 1988

Ss. 7 and 18

Commonwealth Employees' Rehabilitation and Compensation Act 1988

75, 1988

24 June 1988

Ss. 1 and 2: Royal Assent
Ss. 4(1), 68-97, 99 and 100: 1 July 1988 (see Gazette 1988,
No. S196)
Remainder: 1 Dec 1988 (see Gazette 1988,
No. S196)

--

Taxation Laws Amendment Act (No. 2) 1988

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)
S. 14(2): 1 July 1988
S. 15: 22 Dec 1986
Part VI (ss.
62-64): 22 July 1986
Part VII (ss. 65, 66): 18 Dec 1987
Remainder: Royal Assent

Ss. 55-57

Employment, Education and Training Act 1988

80, 1988

24 June 1988

1 July 1988 (see Gazette 1988,
No. S190)

--

Industrial Relations (Consequential Provisions) Act 1988

87, 1988

8 Nov 1988

Ss. 1 and 2: Royal Assent
Remainder: 1 Mar 1989 (see s. 2(2) and Gazette 1989, No. S53)

--

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

Ss. 44(a) and 54(11): (z)
Remainder: Royal Assent

Ss. 54-58
S. 2 (am. by 107, 1989, s. 30)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

--

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

S. 12: 1 July 1989 (see Gazette 1989, No. S159)
Remainder: 1 Jan 1989 (see s. 2(1) and Gazette 1988, No. S399)

--

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 3 (item 122): 25 Nov 1988 (za)

--

ANL (Conversion into Public Company) Act 1988

127, 1988

14 Dec 1988

S. 11: 1 July 1989 (see Gazette 1989, No. S210)
(zb)

--

Taxation Laws Amendment Act (No. 5) 1988

153, 1988

26 Dec 1988

Div. 6 of Part III (s. 43): 1 Jan 1989
Remainder: Royal Assent

Ss. 36-44

Higher Education Funding Act 1988

2, 1989

6 Jan 1989

Chapt. 4 (ss.
79-85): Royal Assent (zc)

--

Taxation Laws Amendment Act 1989

11, 1989

16 Mar 1989

16 Mar 1989

Ss. 52 and 53

Income Equalization Deposits Laws Amendment Act 1989

56, 1989

14 June 1989

1 July 1989

S. 37

Taxation Laws Amendment (Rates and Rebates) Act 1989

70, 1989

21 June 1989

21 June 1989

S. 5

Income Tax (Arrangements with the States) Repeal Act 1989

73, 1989

21 June 1989

21 June 1989

--

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

Ss. 5(2), 11, 12(2),
(4)-(6), 13, 14(3), (4) and 15
S. 12(1) and (3) (am. by 105, 1989, s. 77)
S. 12(2A) (ad. by 105, 1989, s. 77)
S. 14(1) and (2) (am. by 105, 1989, s. 78)
S. 14(5)-(7) (ad. by 105, 1989, s. 78)

as amended by

 

 

 

 

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

(see 105, 1989 below)

--

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

S. 5(o): 18 Dec 1987
Remainder: (zd)

Ss. 64-66

as amended by

 

 

 

 

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

(see 56, 1994 below)

S. 112(2) and (3)

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

Part 6 (ss. 29, 30): (ze)
Remainder: Royal Assent

Ss. 20-23 and 32

Banking Legislation Amendment Act 1989

129, 1989

7 Nov 1989

Part I (ss. 1, 2),
ss. 3, 26, 29-33, 35, 38 and 40: Royal Assent
S. 23(1): 4 May 1989
S. 39: 23 Jan 1988
Remainder: 28 Dec 1989 (see Gazette 1989,
No. S383)

S. 28

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

163, 1989

19 Dec 1989

Part 4 (ss. 18-20): 13 Nov 1989 (zf)

S. 4

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

S. 31: 19 Jan 1989
Part 4 (ss.
35-37): 25 Jan 1989
Remainder: Royal Assent

Ss. 29-32

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

17 Jan 1990

Ss. 2(2), 6(2), 13(2), 14(2), 15(2), 16(2), 25(2), 29(2), 31(2), 32(2), 37(2), 41(2) and 46-50

Taxation Laws Amendment Act 1990

35, 1990

7 June 1990

7 June 1990

Ss. 38-41

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)

--

Income Tax Assessment Amendment Act 1990

45, 1990

16 June 1990

16 June 1990

--

Taxation Laws Amendment Act (No. 2) 1990

57, 1990

16 June 1990

Part 4 (ss. 66-68): 14 July 1990
Remainder: Royal Assent

Ss. 61-65

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
Remainder: Royal Assent

Ss. 29-35

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990,
No. S272)
Remainder: 1 July 1990

--

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

Ss. 1 and 2: Royal Assent
S. 7: 30 June 1989
Ss. 22-24: 1 July 1995
Remainder: 1 July 1990

--

Taxation Laws Amendment (Rates and Provisional Tax) Act 1990

87, 1990

6 Nov 1990

S. 4: 1 July 1991
Remainder: Royal Assent

Ss. 3(2), 4(2), 5 and 12-14

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

119, 1990

28 Dec 1990

Ss. 4-6, 7(g), 8, 19-21, 22(g) and 23: 22 Aug 1990
Ss. 7(a)-(f) and 22(a)-(f): 1 Mar 1991
Ss. 9, 10, 41(b) and 42(b): 1 Jan 1991
Remainder: Royal Assent

S. 2 (am. by 69, 1991,
s. 23)

as amended by

 

 

 

 

Social Security Legislation Amendment Act 1991

69, 1991

25 June 1991

S. 22: Royal Assent (zg)
S. 23: (zg)

--

Taxation Laws Amendment Act (No. 5) 1990

135, 1990

28 Dec 1990

Part 4 (ss.
34-36): 25 Jan 1991
Ss. 38(3), 39(2) and Schedule (Part 3): 1 July 1993
Ss. 38(4), 39(3) and Schedule (Part 4): 8 Jan 1991 (see s. 2(4))
Remainder: Royal Assent

Ss. 28-33, 38 and 39

Taxation Laws Amendment Act (No. 4) 1990

4, 1991

8 Jan 1991

Part 3 (ss. 38, 39): 16 June 1990 (see s. 2(2))
Remainder: Royal Assent

Ss. 32-37

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

8 Jan 1991

Ss. 50, 51 and 54-61
S. 52 (am. by 48, 1991, s. 104)
S. 53 (am. by 216, 1991, s. 19)

as amended by

 

 

 

 

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

(see 48, 1991 below)

--

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

(see 216, 1991 below)

--

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

Part 7 (ss. 94, 95): 1 Jan 1991 (zh)

--

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

Ss. 9, 15, 33, 70, 81-83 and Part 6 (ss. 103, 104): (zi)
Ss. 32, 84(9), 93(2), 96 and 97(3): 1 July 1991
Ss. 34(b), 36, 40 and 87: 21 Aug 1990
Ss. 51(2), 59(2), 62-66, 68(2) and 84(12): 25 Apr 1991
Remainder: Royal Assent

Ss. 84-90

Occupational Superannuation Laws Amendment Act 1991

55, 1991

24 Apr 1991

24 Apr 1991

--

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

Ss. 4, 6, 8, 9 and 11: 28 June 1991
S. 29: (zj)
S. 33(a): 16 June 1990 (see s. 2(4))
S. 33(c) and (d): 30 June 1989 (see s. 2(5))
S. 77: (zj)
S. 78: (zj)
Remainder: Royal Assent

Ss. 83 and 84

Political Broadcasts and Political Disclosures Act 1991

203, 1991

19 Dec 1991

Part 2 (ss. 4-9): 3 Jan 1992 (see Gazette 1992,
No. S2)
Part 4 (ss. 32, 33) and Part 5
(ss. 34, 35): 19 June 1992
Part 6 (ss.
36-38): 16 Jan 1992
Remainder: Royal Assent

--

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

208, 1991

24 Dec 1991

S. 21: Royal Assent (zk)

--

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

Ss. 11 and 89(2): 22 Jan 1991
Ss. 40 and 42: 6 Jan 1992 (see s. 2(3))
Ss. 45, 46, 48-51, 54-58, 60-66, 90(1), (3)-(14), 93-96 and
98-101: 21 Aug 1991
Ss. 47, 52, 53, 59, 90(2) and 97: 20 Aug 1991 (zl)
S. 82(2): 25 Dec 1991
S. 107: 24 June 1992
Ss. 112-117: 1 Mar 1992 (see Gazette 1992,
No. GN7)
Part 9 (ss. 121, 122): 1 July 1991
Remainder: Royal Assent

Ss. 89-103

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 3 (item 119): 24 Dec 1991 (zm)

--

Life Insurance Policy Holders' Protection Levies Collection Act 1991

3, 1992

6 Jan 1992

6 Jan 1992

--

Taxation Laws Amendment Act 1992

35, 1992

25 May 1992

25 May 1992

Ss. 63-70 and 72-75
S. 71 (am. by 98, 1992,
s. 103)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

(see 98, 1992 below)

--

Social Security (Family Payment) Amendment Act 1992

69, 1992

26 June 1992

1 Jan 1993

--

Veterans' Affairs Legislation Amendment Act 1992

70, 1992

26 June 1992

Schedule (Part 8): 20 Oct 1991 (zn)
Schedule (Part 9): 1 July 1992 (zn)

--

Taxation Laws Amendment Act (No. 2) 1992

80, 1992

30 June 1992

Ss. 52(2) and 53(2): 1 July 1992
Remainder: Royal Assent

Ss. 65-84

Social Security Legislation Amendment Act 1992

81, 1992

30 June 1992

Schedule 2
(Part 1): Royal Assent (zo)
Schedule 2 (Part 6): 1 July 1992 (zo)

--

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

--

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

Ss. 32-36: 1 July 1992
Remainder: Royal Assent

Ss. 5, 7, 20, 31, 36, 46, 57, 80 and 81
S. 38 (am. by 17, 1993,
s. 65)

as amended by

 

 

 

 

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

(see 17, 1993 below)

--

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

30 June 1992

S. 34

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 3 (item 121): 30 June 1992 (zp)

--

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

--

Student Assistance Amendment Act 1992

138, 1992

19 Nov 1992

Ss. 31-43: 1 Jan 1993
Remainder: Royal Assent

--

Radiocommunications (Transitional Provisions and Consequential Amendments) Act 1992

167, 1992

11 Dec 1992

1 July 1993

--

Income Tax Assessment Amendment (Foreign Investment) Act 1992

190, 1992

18 Dec 1992

1 Jan 1993

Ss. 11(2), 12(2),
24(2), (3) and 25(2)
S. 14(2) (ad. by 18, 1993, s. 61)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1993

18, 1993

9 June 1993

(see 18, 1993 below)

--

Taxation Laws Amendment Act (No. 4) 1992

191, 1992

21 Dec 1992

21 Dec 1992

Ss. 10, 13, 19, 20(1), 22, 31, 32, 33(2), 34 and 35

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

Divs. 2, 4-6 and 9-11 of Part 2
(ss. 4-6, 19-33, 47-61): 1 July 1994
Divs. 2 and 3 of Part 3 (ss.
64-71): 1 July 1994
Remainder: Royal Assent

Ss. 6, 17, 18, 27, 33, 38, 39, 46, 61 and 62
S. 49 (rs. by 169, 1995, Sch. 10 [item 9])

as amended by

 

 

 

 

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

(see 7, 1993 below)

S. 64

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

(see 169, 1995 below)

--

Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992

223, 1992

24 Dec 1992

1 Apr 1994

--

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

Ss. 3-13, 14(1), 15(1), 16(1), 17(1) and 18-87: Royal Assent (zq)
Ss. 14(2), 15 2), 16(2) and 17(2): 1 July 1993 (zq)

Ss. 13, 17, 21, 22, 24, 32, 34, 36, 38, 40, 44, 45, 56, 57, 81, 82 and 86

Taxation Laws Amendment Act (No. 6) 1992

227, 1992

24 Dec 1992

Div. 5 of Part 2 (ss. 9, 10): 19 Aug 1992
Div. 6 of Part 2 (ss. 11-13): 1 Jan 1993 (zr)
Remainder: Royal Assent

Ss. 7, 10, 13 and 31-33
S. 5 (rs. by 82, 1994,
s. 125)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1994

82, 1994

23 June 1994

(see 82, 1994 below)

--

Taxation Laws Amendment (Car Parking) Act 1992

237, 1992

24 Dec 1992

24 Dec 1992

S. 10

Income Equalisation Deposits Laws Amendment Act 1992

238, 1992

24 Dec 1992

19 Aug 1992

S. 26

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

S. 7 and Div. 5 of Part 2 (ss. 21-25): (zs)
Ss. 12-20, 26-29, 36-43 and 65: 1 July 1994
Ss. 47 and 48: 30 July 1993 (see Gazette 1993,
No. S230)
Ss. 62-64: 22 Dec 1992
Remainder: Royal Assent

Ss. 5, 11, 20, 25, 29, 33 and 34

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

Part 4 (ss. 60, 61): (zt)
Part 6 (ss. 64, 65): (zt)
Remainder: Royal Assent

Ss. 14, 17, 22, 24, 32, 34, 35, 40, 43, 45, 49, 51, 56, 58 and 59
S. 47 (am. by 171, 1995,
Sch. 6)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 4) 1995

171, 1995

16 Dec 1995

(see 171, 1995 below)

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 16 (item 1): (zta)

--

Taxation Laws Amendment Act (No. 2) 1993

18, 1993

9 June 1993

Div. 1 (s. 7), Div. 7 (ss. 30-53) of Part 3 and Part 4 (ss. 60, 61): (zu)
Remainder: Royal Assent

Ss. 13, 14, 22, 56 and 59
S. 57 (am. by 138, 1994, s. 7(3))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1994

138, 1994

28 Nov 1994

(see 138, 1994 below)

--

Veterans' Affairs Legislation Amendment Act 1993

27, 1993

9 June 1993

Ss. 5-8: 20 Sept 1993
S. 9: 20 Oct 1991
Ss. 10-12 and 19(1): 12 Jan 1992
Ss. 13-15 and 19(2): 20 Oct 1992
Remainder: Royal Assent

S. 3

Insolvency (Tax Priorities) Legislation Amendment Act 1993

32, 1993

16 June 1993

Ss. 6, 7, 9, 11, 13, 15, 29 and 30: 1 June 1993
Ss. 20-28: 1 July 1993
Remainder: Royal Assent

S. 17

Taxation (Deficit Reduction) Act (No. 2) 1993

55, 1993

27 Oct 1993

Ss. 7-12 and 14: Royal Assent (zua)
S. 13: 1 July 1995
S. 15: (zua)

Ss. 8, 11, 12 and 13(2)
S. 2 (am. by 94, 1995, Sch. 2 [item 1]; 174, 1997, Sch. 8 [item 1]; 58, 2000, Sch. 7 [item 1])
S. 15(2) (am. by 174, 1997, Sch. 8 [item 4])

as amended by

 

 

 

 

Taxation Laws Amendment (Budget Measures) Act 1995

94, 1995

27 July 1995

(see 94, 1995 below)

--

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

(see 174, 1997 below)

--

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Schedule 7: Royal Assent (zub)

--

Taxation (Deficit Reduction) Act (No. 1) 1993

57, 1993

27 Oct 1993

27 Oct 1993

Ss. 13, 16, 17, 23, 24, 26-28 and 34

Taxation (Deficit Reduction) Act (No. 3) 1993

58, 1993

27 Oct 1993

Ss. 10-13: Royal Assent (zv)

S. 13

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

Ss. 14 and 16(2): 1 Dec 1993 (zw)
Ss. 15, 16(1) and 17-35: 1 July 1994 (zw)

S. 35

Higher Education Funding Legislation Amendment Act 1993

116, 1993

24 Dec 1993

Part 3 (ss. 21-25): 1 Jan 1994 (zx)

--

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

Ss. 125, 132 and 133: 1 July 1991
Ss. 129 and 131: 1 July 1993
Div. 3 of Part 10 (ss. 153-155) and Part 11 (ss.
156-159): 25 Dec 1993 (see s. 2 (4))
Div. 3 of Part 14 (ss. 180-182): (zy)
Remainder: Royal Assent

Ss. 18, 23, 26, 30, 33, 38,
108-113, 116 and 167-175

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

Subdiv. A of Div. 4 of Part 3
(ss. 24-32): 1 July 1993
Subdiv. B of
Div. 4 of Part 3 (ss. 33-38): 20 Mar 1994
Div. 8 of Part 3 (ss. 55-64): 1 July 1994
S. 70(1): (zz)
Ss. 70(2), 71(2) and 83(2): (zz)
S. 71(1): (zz)
S. 75(1): (zz)
S. 83(1): (zz)
S. 112: (zz)
Remainder: Royal Assent

Ss. 14, 18, 19, 23, 24, 32, 33, 38, 39, 46, 47, 48(3), 49, 50, 55,
63-65, 68, 69, 74(2), (3), 75(2), 78(2), 80(2), 82(2), 86, 87, 111 112(2) and (3)

Taxation Laws Amendment Act (No. 2) 1994

82, 1994

23 June 1994

Ss. 7, 120 and 121: 22 Oct 1986
Ss. 44-46: (zza)
Ss. 72-79: (zza)
Ss. 84-92: (zza)
S. 113: (zza)
Part 4 (ss.
123-127): (zza)
Remainder: Royal Assent

Ss. 21, 24, 28, 32, 33, 43, 44, 46, 49, 53, 56, 59, 62, 71, 83, 96, 104, 105, 109, 114, 119, 122 and 134

Drought Relief Payment Act 1994

125, 1994

18 Oct 1994

18 Oct 1994

S. 3 (item 93)

Taxation Laws Amendment Act (No. 3) 1994

138, 1994

28 Nov 1994

Div. 1 and Subdivs. B, D, E, G, J, K, L and M of Div. 3 of Part 2 (ss. 3, 11-13,
17-20, 25, 26 and 34-43): (zzb)
Subdiv. A of Div. 12 of Part 2
(ss. 93-98): (zzb)
Ss. 120-122 and 124-127: 1 July 1994
Div. 3 of Part 4 (ss.137-140),
ss. 162 and 163(a)): 30 June 1994
Remainder: Royal Assent

Ss. 4, 8, 10, 11, 14, 16, 17, 19, 21, 24, 25, 27, 29, 30, 33, 34, 37, 39, 40, 42, 44, 49-51,
61-63, 65, 66, 74, 75, 79, 80, 83, 84, 86, 87, 93, 98, 99, 101, 102, 104, 105,
107-109, 111, 115 and 116
S. 92 (am. by 169, 1995, Sch. 10 [item 7])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

(see 169, 1995 below)

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 16 (items 2, 3): (zzba)

--

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

163, 1994

16 Dec 1994

16 Dec 1994

S. 26

Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994

174, 1994

16 Dec 1994

Schedule 1 (items 163-174): 1 July 1995 (zzc)
Schedule 3 (items 34-38): 20 Sept 1994 (zzc)
Schedule 4 (items 38-41 and 47-51): 1 Jan 1995 (zzc)

Ss. 14 and 15

Taxation Laws Amendment Act (No. 4) 1994

181, 1994

19 Dec 1994

Schedule 1 (items 22-85): 13 Oct 1994
Remainder: Royal Assent

Sch. 1 (items 1, 13, 14, 21, 22, 86, 88, 90, 91),
Sch. 2 (items 5, 23),
Sch. 3 (items 6, 13, 14, 17, 18, 23, 24, 29, 30, 34, 35, 41, 42, 48, 49, 51, 52, 54, 55, 67, 68, 72, 73, 80, 81, 85, 86, 90, 91, 94, 95, 99, 100) and Sch. 4 (items 9, 22, 23)

Student Assistance (Youth Training Allowance--Transitional Provisions and Consequential Amendments) Act 1994

184, 1994

23 Dec 1994

1 Jan 1995 (zzd)

--

Life Insurance (Consequential Amendments and Repeals) Act 1995

5, 1995

23 Feb 1995

1 July 1995 (see s. 2 and Gazette 1995, No. GN24)

S. 3(2) and (3)

Income Tax (International Agreements) Amendment Act 1995

22, 1995

29 Mar 1995

29 Mar 1995

--

Tax Law Improvement (Substantiation) Act 1995

30, 1995

7 Apr 1995

7 Apr 1995

S. 3(3)

Taxation Laws Amendment (Drought Relief Measures) Act 1995

31, 1995

7 Apr 1995

7 Apr 1995

S. 2 (rep. by 170, 1995, Sch. 4
[item 1])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1995

170, 1995

16 Dec 1995

(see 170, 1995 below)

--

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

Sch. 2 (item 19)

Taxation Laws Amendment (Budget Measures) Act 1995

94, 1995

27 July 1995

Schedule 3 (Part 2 (items 5, 6)): 1 July 1995
Schedule 9: Royal Assent
Remainder: 9 May 1995

Sch. 10 (item 2)

Social Security Legislation Amendment (Family Measures) Act 1995

106, 1995

29 Sept 1995

Schedules 1, 5 and 6: 1 Feb 1996
Schedules 2-4 and 7-9: 1 Jan 1996
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Schedule 1 (Part 8): 23 Nov 1994 (see s. 2(2))
Schedule 2
(Part 2): 1 July 1994
Remainder: Royal Assent

Sch. 1 (items 7, 20, 21, 24, 35, 43, 44, 53, 57, 59, 71, 85, 86, 89, 90) and
Sch. 2
(item 1)

Social Security Legislation Amendment (Carer Pension and Other Measures) Act 1995

143, 1995

12 Dec 1995

Schedule 6 (item 50): 1 Jan 1997 (zze)

--

Taxation Laws Amendment (FBT Cost of Compliance) Act 1995

145, 1995

12 Dec 1995

12 Dec 1995

Sch. 2 (item 15)

Veterans' Affairs Legislation Amendment (1995‑96 Budget Measures) Act (No. 2) 1995

146, 1995

12 Dec 1995

Schedule 12
(Part 1): 1 Jan 1997 (zzf)
Schedule 12
(Part 2): 1 Jan 1996 (see (zzf))

Sch. 12 (item 13)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Schedule 1, (items 1-14 and 16), Schedule 2, (Parts 1 and 4), Schedule 3, (Parts 1-5 and 7, 8) and Schedule 8 (Part 1): Royal Assent (zzg)
Schedule 3 (Part 6): (zzg)
Schedule 10 (Part 2): (zzg)
Schedule 10 (item 7): (zzg)
Schedule 10 (Part 5): (zzg)

Sch. 1 (item 16), Sch. 2 (Part 4), Sch. 3 (items 13, 17, 19, 21, 23, 25, 27, 33, 35, 36, 39, 43, 44) and Sch. 8 (item 5)

Taxation Laws Amendment Act (No. 3) 1995

170, 1995

16 Dec 1995

Schedule 4: (zzh)
Remainder: Royal Assent

Sch. 1 (items 12, 16, 18, 20, 33, 34, 40, 43, 49, 50), Sch. 2 (items
51-53) and Sch. 3 (item 16)

Taxation Laws Amendment Act (No. 4) 1995

171, 1995

16 Dec 1995

Schedule 2 (items 3-85 and 87-160): 1 July 1995
Schedule 4
(Part 3): 1 Mar 1996
Remainder: Royal Assent

S. 4, Sch. 1 (items 19, 38-40),
Sch. 2 (item 160),
Sch. 3 (item 3) and Sch. 4 (items 4, 10-12, 14)
Sch. 1 [items 36, 37] (am. by 76, 1996, Sch. 6)
Sch. 2 [item 159] (am. by 122, 1997, Sch. 2)
Sch. 2 [item 159A] (ad. by 122, 1997, Sch. 2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

Schedule 6 (items 1-3): (zzi)
Schedule 6 (items 4, 5): (zzi)

--

Taxation Laws Amendment Act (No. 1) 1997

122, 1997

8 July 1997

Schedule 2: (zzia)

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 16 (items 4-6): (zzib)

--

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Schedule 6 (items 20, 21): (zzic)

--

Law and Justice Legislation Amendment Act (No. 1) 1995

175, 1995

16 Dec 1995

16 Dec 1995

--

Social Security and Veterans' Affairs Legislation Amendment Act 1995

1, 1996

9 Jan 1996

Schedule 11 (items 1-7): 1 July 1996 (zzj)
Schedule 11 (items 8, 9): 20 Sept 1996 (zzj)
Schedule 11 (items 10-21): 1 July 1997 (zzj)

--

Income Tax Assessment Amendment Act 1996

17, 1996

27 June 1996

Schedule 1: 1 July 1996
Schedule 2: 1 July 1997
Remainder: Royal Assent

Sch. 1 (item 6) and Sch. 2 (item 6)

Taxation Laws Amendment Act (No. 1) 1996

31, 1996

9 July 1996

9 July 1996

S. 4 and Sch. 1 (items 3, 10-13)

Taxation Laws Amendment (International Tax Agreements) Act 1996

39, 1996

9 Oct 1996

9 Oct 1996

Sch. 2
(item 3)

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 4 (item 93): Royal Assent (zzl)

--

Workplace Relations and Other Legislation Amendment Act 1996

60, 1996

25 Nov 1996

Schedule19 (items 19, 20): Royal Assent (zzm)

S. 2(2) and (6) (am. by 77, 1996 Sch. 3 [items 1, 3])

as amended by

 

 

 

 

Workplace Relations and Other Legislation Amendment Act (No. 2) 1996

77, 1996

19 Dec 1996

Schedule 3 (items 1, 2): (zzma)

--

Family (Tax Initiative) Act 1996

63, 1996

27 Nov 1996

1 Jan 1997

S. 3

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

Ss. 1-4 and Schedule 1 (items 1-43, 47): Royal Assent (zzn)
Schedule 1 (items 44-46): 1 Jan 1993 (zzn)
Schedule 2: 27 June 1996 (zzn)
Schedule 4 (items 19-24): 16 Feb 1997 (zzn)

S. 4 and Sch. 1 (items 29, 32, 37, 47)

Taxation Laws Amendment Act (No. 3) 1996

78, 1996

19 Dec 1996

Schedule 1 (item 11): (zzo)
Schedule 3: 30 Oct 1995
Schedule 4 (items 56, 57): 23 July 1996 (zzo)
Remainder: Royal Assent

Sch. 1 (items 5, 9, 12, 13),
Sch. 2 (item 2) and
Sch. 4 (items 10, 13, 18, 28, 52, 57)
Sch. 4 [item 38] (rs. by 147, 1997, Sch. 11 [item 13])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 11 (item 13): (zzoa)

--

Industry Research and Development Amendment Act 1996

82, 1996

19 Dec 1996

Schedule 2: Royal Assent (zzp)

Sch. 2
(item 2)

Social Security Legislation Amendment (Budget and Other Measures) Act 1996

84, 1996

23 Dec 1996

Schedule 2 (items 13-15): 1 July 1997 (zzq)

--

Defence Legislation Amendment Act (No. 1) 1997

1, 1997

19 Feb 1997

Schedule 2 (item 135): Royal Assent (zzr)

--

Commonwealth Services Delivery Agency (Consequential Amendments) Act 1997

29, 1997

17 Apr 1997

1 July 1997 (see s. 2)

--

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

Sch. 1 (item 274) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

Schedule 1 (item 24): (zzs)

--

Tax Law Improvement Act 1997

121, 1997

8 July 1997

Schedule 12 (items 24-29): (zzt)

S. 4 [see Table A]

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 14 (items 61-63): (zzu)

Sch. 14 (item 64) [see Table A]

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

Schedule 8 (items 1, 2): (zzua)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 43): (see 57, 2002 below)

--

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997

56, 1997

30 Apr 1997

Schedule 1 (items 1, 3-5): 1 July 1997
Schedule 1 (item 2): 1 July 1994
Schedule 2: (zzv)
Remainder: Royal Assent

Sch. 1 (item 5), Sch. 2 (item 10(1))
and Sch. 3 (item 2) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 16 (item 9): (zzva)

--

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 3 (items 5, 6): 1 July 1997 (zzw)

--

Retirement Savings Accounts (Consequential Amendments) Act 1997

62, 1997

28 May 1997

2 June 1997 (see s. 2 and Gazette 1997, No. S202)

--

Superannuation Contributions Tax (Consequential Amendments) Act 1997

71, 1997

5 June 1997

5 June 1997

--

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

Schedule 1 (items 1-22), Schedule 2, Schedule 3 (items 1-8, 11-14), Schedule 4, Schedule 5 (items 12, 13, 17-21) and Schedule 6: Royal Assent (zzx)
Schedule 3 (items 9, 10): (zzx)
Schedule 5 (items 1-9): (zzx)

S. 4, Sch. 1 (item 22), Sch. 2 (items 19, 20), Sch. 3 (item 14), Sch. 4 (items 3, 4) and Sch. 5 (items 18, 21) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 16 (item 8): (zzy)

--

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Schedule 6 (item 22): (zzya)

--

Taxation Laws Amendment (Infrastructure Borrowings) Act 1997

104, 1997

30 June 1997

30 June 1997

--

Aged Care (Consequential Provisions) Act 1997

114, 1997

7 July 1997

Schedule 5 (items 30, 31): 1 Oct 1997 (see Gazette 1997, No. GN36) (zzz)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 38): (see 57, 2002 below)

--

Tax Law Improvement Act 1997

121, 1997

8 July 1997

Schedule 2 (items 18-37), Schedule 3 (items 31-61), Schedule 4 (items 63-138), Schedule 5 (items 43-93), Schedule 6 (items 68-132), Schedule 7 (items 5-7), Schedule 8 (items 32-51), Schedule 9 (items 16-40), Schedule 10 (items 12-15) and Schedule 11 (items 37-57): (zzza)
Schedule 12 (items 15-23): 1 July 1997 (zzza)

S. 4, Sch. 2 (items 31, 33), Sch. 3 (items 47, 52, 56, 59) and Sch. 4 (item 78) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

Schedule 4 (items 11, 12): Royal Assent (zzzaaa)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 65): (see 57, 2002 below)

--

Taxation Laws Amendment Act (No. 1) 1997

122, 1997

8 July 1997

Schedule 1 (items 1-15, 20), Schedule 3 (items 1, 2, 6-21) and Schedule 5: Royal Assent (zzzaa)
Schedule 1 (items 17-19): 3 June 1990 (zzzaa)
Schedule 1 (items 22, 23): 1 Sept 1994 (zzzaa)
Schedule 1 (item 24): 1 Jan 1993 (zzzaa)
Schedule 3 (items 3, 4): (zzzaa)
Schedule 3 (item 5): (zzzaa)
Schedule 4: 20 Jan 1997 (zzzaa)
Schedule 6: (zzzaa)
Schedule 8: (zzzaa)

S. 4, Sch. 1 (items 16, 21), Sch. 3 (items 22, 23), Sch. 5 (item 5) and Sch. 8 (item 6) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

Schedule 1 (item 23): Royal Assent (zzzab)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 50): (see 57, 2002 below)

--

Franchise Fees Windfall Tax (Consequential Amendments) Act 1997

134, 1997

19 Sept 1997

19 Sept 1997

S. 4 [see Table A]

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Schedule 1 (items 1-43), Schedule 2 (item 1), Schedules 3-5, Schedule 6 (items 1-3, 5-8), Schedule 8, Schedule 10 (items 1, 3, 4), Schedule 13, Schedule 14 (items 1-39, 41, 42), Schedule 15 (items 1-6) and Schedule 17: Royal Assent (zzzb)
Schedule 6 (item 4): (zzzb)
Schedule 10 (items 2, 5): (zzzb)
Schedule 11 (items 1-11): (zzzb)
Schedule 14 (item 40): (zzzb)

S. 4, Sch. 1 (item 45), Sch. 3 (item 5), Sch. 4 (item 3), Sch. 5 (item 34), Sch. 6 (item 9), Sch. 8 (item 3), Sch. 10 (item 6), Sch. 11 (item 12), Sch. 13 (item 2), Sch. 14 (items 17, 41) and Sch. 17 (item 3) [see Table A]
S. 2(6A) (ad. by 57, 2002, Sch. 12 [item 54])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 54): (see 57, 2002 below)

--

Foreign Affairs and Trade Legislation Amendment Act 1997

150, 1997

17 Oct 1997

Schedule 2 (items 3-7): Royal Assent (zzzc)

--

Audit (Transitional and Miscellaneous) Amendment Act 1997

152, 1997

24 Oct 1997

Schedule 2 (items 877-880): 1 Jan 1998 (see Gazette 1997, No. GN49) (zzzd)

--

Taxation Laws Amendment (Foreign Income Measures) Act 1997

155, 1997

24 Oct 1997

24 Oct 1997

S. 4, Sch. 1 (items
120-129) and Sch. 2 (item 5) [see Table A]

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Schedule 8: 1 July 1997
Remainder: Royal Assent

S. 4, Sch. 1 (items 17, 18), Sch. 2 (item 6), Sch. 3 (item 3), Sch. 4 (items 8, 9), Sch. 5 (item 11), Sch 6. (item 23(2), (3)), Sch. 7 (item 32(1)) and Sch. 9 (item 30(2), (3)) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (item 39): (zzzzzr)

--

Farm Household Support Amendment (Restart and Exceptional Circumstances Act 1997

179, 1997

25 Nov 1997

25 Nov 1997

--

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Schedule 1: Royal Assent (zzze)

--

Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997

196, 1997

8 Dec 1997

Schedule 1 (items 17, 18): 8 Dec 1997 (zzzf)

--

Social Security Legislation Amendment (Parenting and Other Measures) Act 1997

197, 1997

11 Dec 1997

Schedule 1 (items 313-337): 20 Mar 1998 (zzzg)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 3 (items 7, 8): (zzzga)

--

Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997

202, 1997

16 Dec 1997

Schedule 1 (items 41-43): 1 Jan 1998 (zzzh)

--

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

S. 4, Schedule 1 (items 1-34, 36-45, 48, 49, 52, 53, 55-58), Schedule 6 (items 1-17) and Schedule 10 (items 20-57): Royal Assent (zzzi)
Schedule 1 (items 35, 46, 47, 50, 51, 54): (zzzi)

S. 4, Sch. 1 (items 26, 58), Sch. 6 (item 17) and Sch. 10 (item 57) [see Table A]
S. 2 (am. by 11, 1999, Sch. 3 [items 3, 4])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) Act 1999

11, 1999

31 Mar 1999

Schedule 3 (items 3, 4): (zzzia)

--

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

17, 1998

16 Apr 1998

16 Apr 1998

S. 4 and Sch. 1 (items
13-21,
24-26)
Sch. 1 [item 22] (am. by 58, 2000, Sch. 11 [items
2-5])
Sch. 1 [item 22A] (ad. by 58, 2000, Sch. 11 [item 6])
Sch. 1 [item 23] (am. by 58, 2000, Sch. 11 [items
7-9]; 57, 2002, Sch. 12 [item 64])
Sch. 1 [item 23A] (ad. by 58, 2000, Sch. 11 [item 10]) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Schedule 11 (items 2-11): Royal Assent (zzzib)

Schedule 11 (item 11) [see Table A]

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 64): (see 57, 2002 below)
Schedule 12 (items 77, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Commonwealth Places (Consequential Amendments) Act 1998

23, 1998

17 Apr 1998

17 Apr 1998

S. 4(1) [see Table A]

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

S. 4, Schedule 1 (items 4-16, 18-26), Schedule 2 (items 1-4), Schedule 3 (items 1-3, 7(1)), Schedule 4 (item 5), Schedule 5 (items 16, 18), Schedule 6 (items 1, 2, 4, 5, 7-13, 15-18, 27): Royal Assent (zzzj)
Schedule 1 (item 17): (zzzj)
Schedule 5 (items 17, 19): (zzzj)
Schedule 6 (item 3): (zzzj)
Schedule 6 (item 6): (zzzj)
Schedule 6 (item 16): 1 July 1998 (zzzj)

S. 4, Sch.1 (item 26), Sch. 2 (item 4), Sch. 3 (item 7(1)), Sch. 4 (item 5) and Sch. 6 (item 27) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 82, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998

45, 1998

17 June 1998

Schedule 12 (items 1-24): 1 July 1998 (zzzk)

Sch. 12 (items 23, 24) [see Table A]

Tax Law Improvement Act (No. 1) 1998

46, 1998

22 June 1998

S. 4 and Schedule 9 (items 7, 8): Royal Assent (zzzl)
Schedule 2 (items 49-522): (zzzl)
Schedule 3 (items 13-20): (zzzl)
Schedule 4 (items 12-27), Schedule 5 (items 6-10), Schedule 6 (items 8-30), Schedule 7 (items 12-19) and Schedule 8 (items 2-9): (zzzl)

S. 4, Sch. 5 (item 10), Sch. 6 (item 30), Sch. 8 (item 9) and Sch. 9 (item 8) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 66-68): (see 57, 2002 below)
Sch. 12 (items 84-86): Royal Assent

(Sch. 12 (item 86) [see Table A]

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (items 44, 45): (zzzzzr)

--

Taxation Laws Amendment Act (No. 3) 1998

47, 1998

23 June 1998

Schedule 1 (items 2, 4): 1 July 1998
Remainder: Royal Assent

S. 4, Sch. 3 (item 20), Sch. 4 (item 69), Sch. 6 (item 6), Sch. 7 (item 9), Sch. 8 (items 7-10) and Sch. 9 (items 14, 15(3), 16))
Sch. 7 [item 26] (am. by 58, 2000, Sch. 3 [item 8]) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Schedule 3 (item 8): 23 June 1998 (zzzla)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 78, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Financial Sector Reform (Consequential Amendments) Act 1998

48, 1998

29 June 1998

Schedule 1 (items 83-97): 1 July 1998 (see Gazette 1998, No. S316) (zzzm)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 72, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Taxation Laws Amendment (Company Law Review) Act 1998

63, 1998

29 June 1998

Schedules 1-4 and Schedule 5 (items 1-22,
25-53, 58-67): 1 July 1998 (see Gazette 1998, No. S325) (zzzn)
Schedule 5 (items 23, 24,
54-57): 1 July 1998

Sch. 2 (items 8, 9), Sch. 3 (item 8) and Sch. 4 (item 5) and Sch. 5 (item 67) Sch. 1 [item 3] (am. by 117, 1999, Sch. 1 [item 6])
Sch. 2 [item 9] (ad. by 117, 1999, Sch. 1 [item 7]) [see Table A]
S. 2 (am. by 117, 1999, Sch. 1 [item 5]; 41, 2005, Sch. 10 [item 267])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 7) 1999

117, 1999

22 Sept 1999

Schedule 1 (items 5-7): (zzzna)

--

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

41, 2005

1 Apr 2005

Schedule 10 (item 267): (zzznb)

--

Taxation Laws Amendment (Farm Management Deposits) Act 1998

85, 1998

2 July 1998

2 Jan 1999

--

Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998

91, 1998

14 July 1998

14 July 1998

Sch. 1 (item 19) [see Table A]
S. 2(2) (am. by 16, 1999, Sch. 7 [item 15])

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

Schedule 7 (Part 3): (zzzo)

--

Primary Industries and Energy Legislation Amendment Act (No. 1) 1998

102, 1998

30 July 1998

30 July 1998

--

Taxation Laws Amendment (Film Licensed Investment Company) Act 1998

108, 1998

7 Dec 1998

7 Dec 1998 (see s. 2)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 79, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Taxation Laws Amendment (Private Health Insurance) Act 1998

128, 1998

21 Dec 1998

21 Dec 1998

Sch. 1 (item 6) [see Table A]

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 81, 86): Royal Assent

Sch. 12 (item 86) [see Table A]

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Schedule 1 (items 12-118, 120-185,
187-192, 194, 195, 197-210, 212, 214-221, 223, 225-276, 398-404): 1 July 1999 (zzzp)
Schedule 1 (items 119, 186, 193, 196, 211, 213, 222, 224): (zzzp)
Schedule 2: (zzzp)
Schedule 3 (items 1, 2): Royal Assent (zzzp)

Sch. 1 (items 398-404) [see Table A]

as amended by

 

 

 

 

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

(see 178, 1999 below)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (item 55): (see 57, 2002 below)

--

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Schedule 6 (items 36, 37): (zzzzzr)

--

Assistance for Carers Legislation Amendment Act 1999

13, 1999

9 Apr 1999

Schedule 1 (items 126-128): (zzzq)
Schedule 2 (items 56-64): (zzzq)

Sch. 1 (item 128) and Sch. 2 (items 63, 64(2)) [see Table A]

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

S. 4, Schedule 1, Schedule 3 (items 8-10, 12(3)), Schedules 5,