Commonwealth Consolidated ActsAct 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 |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
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 |
|
as amended by |
|
|
|
|
|
Income Tax Assessment Act (No. 2) 1942 |
50, 1942 |
6 Oct 1942 |
S. 26: 28 July 1942 |
Ss. 32 and 33 |
|
Income Tax Assessment Act (No. 2) 1940 |
65, 1940 |
14 Dec 1940 |
Ss. 3, 4 and 15: |
S. 2(4) |
|
Income Tax Assessment Act 1941 |
58, 1941 |
3 Dec 1941 |
S. 27: 13 Oct 1939 |
Ss. 7(2) and 15(2) |
|
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 |
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. 28 |
|
Income Tax Assessment Act 1944 |
3, 1944 |
3 Apr 1944 |
Ss. 7-9: 1 July 1943 |
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)) |
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 |
|
|
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 |
|
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) |
|
|
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) |
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) |
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. 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,
|
Ss. 17(2), (3) and 20 |
|
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 |
|
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), |
|
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 |
|
as amended by |
|
|
|
|
|
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 |
|
|
|
|
|
20, 1974 |
25 July 1974 |
31 Dec 1973 |
-- |
|
|
26, 1974 |
1 Aug 1974 |
1 Aug 1974 |
Ss. 3(2), 5(2), 9(2) and 21 |
|
|
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 |
|
|
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), |
|
|
as amended by |
|
|
|
|
|
205, 1976 |
20 Dec 1976 |
(see 205, 1976 below) |
-- |
|
|
117, 1975 |
11 Nov 1975 |
11 Nov 1975 |
Ss. 2(2), (3), 7(2), 11(2), (3), 15(2), (3), 24(2), (3)
and |
|
|
as amended by |
|
|
|
|
|
50, 1976 |
4 June 1976 |
4 June 1976 |
-- |
|
|
50, 1976 |
4 June 1976 |
4 June 1976 |
Ss. 9(2) and 18(2) |
|
|
53, 1976 |
4 June 1976 |
4 June 1976 |
||
|
as amended by |
|
|
|
|
|
98, 1976 |
29 Sept 1976 |
29 Sept 1976 |
S. 9 |
|
|
56, 1976 |
4 June 1976 |
4 June 1976 |
Ss. 17 and 18 |
|
|
98, 1976 |
29 Sept 1976 |
29 Sept 1976 |
S. 9 |
|
|
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, |
Ss. 5(2), 8(2) and 9(2) |
|
205, 1976 |
20 Dec 1976 |
S. 37: 20 June 1975 |
Ss. 3(2), 4(2), (3), 9(2), 10(2) and 35(2) |
|
|
57, 1977 |
16 June 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 |
|
|
127, 1977 |
10 Nov 1977 |
10 Nov 1977 |
Ss. 3(2), (3) and 5(2) |
|
|
36, 1978 |
12 June 1978 |
12 June 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 |
-- |
|
90, 1978 |
22 June 1978 |
22 June 1978 |
Ss. 3(2), 4(2) and 5(2) |
|
|
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 |
|
|
171, 1978 |
28 Nov 1978 |
28 Nov 1978 |
S. 3(2) and (3) |
|
|
172, 1978 |
28 Nov 1978 |
28 Nov 1978 |
Ss. 5(2)-(5), 6(2), (3) and 31 |
|
|
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) |
|
|
19, 1979 |
28 Mar 1979 |
Parts II-XVII |
||
|
27, 1979 |
4 June 1979 |
4 June 1979 |
S. 2(2) and (3) |
|
|
43, 1979 |
14 June 1979 |
14 June 1979 |
S. 5 |
|
|
62, 1979 |
15 June 1979 |
15 June 1979 |
-- |
|
|
146, 1979 |
28 Nov 1979 |
28 Nov 1979 |
||
|
147, 1979 |
28 Nov 1979 |
29 Nov 1979 |
Ss. 5 and 8(2) |
|
|
149, 1979 |
28 Nov 1979 |
S. 24: 21 July 1979 |
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 |
|
|
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 |
|
|
24, 1980 |
1 May 1980 |
1 May 1980 |
Ss. 3(2), 4(2), 5(2), (3), 7(2), (3), 9(2) and 10(2) |
|
|
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) |
|
|
58, 1980 |
23 May 1980 |
23 May 1980 |
Ss. 3(2) and 4(2) |
|
|
124, 1980 |
17 Sept 1980 |
17 Sept 1980 |
||
|
133, 1980 |
19 Sept 1980 |
19 Sept 1980 |
||
|
134, 1980 |
19 Sept 1980 |
19 Sept 1980 |
Ss. 4(2) and 5(2) |
|
|
159, 1980 |
10 Dec 1980 |
10 Dec 1980 |
Ss. 3(2), 5(2), (3) and 8(2) |
|
|
as amended by |
|
|
|
|
|
108, 1981 |
24 June 1981 |
24 June 1981 |
||
|
61, 1981 |
12 June 1981 |
S. 116: 30 Sept 1983 (see Gazette 1983, |
-- |
|
|
92, 1981 |
18 June 1981 |
Part XIV (s. 45): 1 July 1982 (see Gazette 1982, |
-- |
|
|
108, 1981 |
24 June 1981 |
24 June 1981 |
||
|
as amended by |
|
|
|
|
|
29, 1982 |
17 May 1982 |
(see 29, 1982 below) |
-- |
|
|
109, 1981 |
24 June 1981 |
24 June 1981 |
Ss. 24(2), 25(2), 26(2), 28(2) and 29(2)-(4) |
|
|
110, 1981 |
24 June 1981 |
24 June 1981 |
S. 11 |
|
|
111, 1981 |
24 June 1981 |
24 June 1981 |
S. 19 |
|
|
154, 1981 |
26 Oct 1981 |
26 Oct 1981 |
Ss. 39-41 |
|
|
175, 1981 |
2 Dec 1981 |
2 Dec 1981 |
Ss. 3(2), (3), 4(2), (3) and 5(2) |
|
|
29, 1982 |
17 May 1982 |
S. 25: 24 June 1981 |
Ss. 3(2)-(4), 4(2), (3), 6(2), |
|
|
38, 1982 |
2 June 1982 |
2 June 1982 |
-- |
|
|
39, 1982 |
2 June 1982 |
S. 3: 3 June 1982 (see s. 2(2)) |
S. 4(2) |
|
|
76, 1982 |
13 Sept 1982 |
13 Sept 1982 |
Ss. 4(2), (3), 6(2)-(4) and 11 |
|
|
80, 1982 |
22 Sept 1982 |
Part LXXVII |
S. 280(2), (3) |
|
|
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 |
|
|
123, 1982 |
13 Dec 1982 |
13 Dec 1982 |
Ss. 14 and 15 |
|
|
14, 1983 |
14 June 1983 |
S. 4: 14 Feb 1983 (see s. 2) |
Ss. 9(2), 11(2), 15(2), 20(2), 23(2), 29(2), 30(2), 58(2), 67 and 68 |
|
|
25, 1983 |
19 June 1983 |
19 June 1983 |
||
|
39, 1983 |
20 June 1983 |
S. 3: (e) |
S. 7(1) |
|
|
49, 1983 |
21 Sept 1983 |
21 Sept 1983 |
-- |
|
|
51, 1983 |
1 Oct 1983 |
1 Oct 1983 |
S. 3(2), (3) |
|
|
54, 1983 |
1 Oct 1983 |
-- |
||
|
103, 1983 |
23 Nov 1983 |
S. 3: 22 Dec 1983 (see s. 2(2)) |
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 |
|
|
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, |
-- |
|
47, 1984 |
25 June 1984 |
25 June 1984 |
Ss. 60-62 |
|
|
63, 1984 |
25 June 1984 |
S. 151(1): 1 July 1984 (see Gazette 1984, |
||
|
76, 1984 |
25 June 1984 |
29 June 1984 (see Gazette 1984, No. S241) |
-- |
|
|
115, 1984 |
17 Oct 1984 |
17 Oct 1984 |
S. 3(2) and (3) |
|
|
123, 1984 |
19 Oct 1984 |
|||
|
as amended by |
|
|
|
|
|
47, 1985 |
30 May 1985 |
S. 61: Royal Assent (j) |
-- |
|
|
65, 1985 |
5 June 1985 |
S. 3: 19 Oct 1984 (k) |
-- |
|
|
124, 1984 |
19 Oct 1984 |
S. 3(a): 1 July 1984 |
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 |
|
|
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 |
|
47, 1985 |
30 May 1985 |
S. 61: Royal Assent (m) |
-- |
|
|
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 |
||
|
123, 1985 |
28 Oct 1985 |
28 Oct 1985 |
Ss. 34-36 |
|
|
129, 1985 |
18 Nov 1985 |
18 Nov 1985 |
Ss. 9-12 |
|
|
168, 1985 |
16 Dec 1985 |
Part VII (ss. 18- 43): Royal Assent (n) |
Ss. 42 and 43 |
|
|
173, 1985 |
16 Dec 1985 |
Ss. 4, 5(3), 17 and 20-22: 22 May 1986 (see |
Ss. 23 and 24 |
|
|
as amended by |
|
|
|
|
|
49, 1986 |
24 June 1986 |
Ss. 33 and 36: 16 Dec 1985 (see |
Ss. 28 and 29 |
|
|
174, 1985 |
16 Dec 1985 |
16 Dec 1985 (see s. 2) |
S. 3(2) |
|
|
41, 1986 |
24 June 1986 |
24 June 1986 (see s. 2) |
S. 4 |
|
|
46, 1986 |
24 June 1986 |
Part IV (ss. |
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)) |
Ss. 216, 219, 221, 226 and 228 |
|
as amended by |
|
|
|
|
|
107, 1989 |
30 June 1989 |
(see 107, 1989 below) |
S. 34 |
|
|
49, 1986 |
24 June 1986 |
Ss. 33 and 36: 16 Dec 1985 (see |
Ss. 28 and 29 |
|
|
as amended by |
|
|
|
|
|
141, 1987 |
18 Dec 1987 |
S. 3: 24 June 1986 (q) |
S. 5(1) |
|
|
51, 1986 |
24 June 1986 |
22 July 1986 |
Ss. 32, 33 35(1), (2), (3) and (4) |
|
|
as amended by |
|
|
|
|
|
78, 1988 |
24 June 1988 |
(see 78, 1988 below) |
Ss. 63 and 64 |
|
|
52, 1986 |
24 June 1986 |
24 June 1986 |
-- |
|
|
as amended by |
|
|
|
|
|
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 |
|
|
|
|
|
141, 1987 |
18 Dec 1987 |
S. 3: 25 June 1986 (s) |
S. 5(1) |
|
|
109, 1986 |
4 Nov 1986 |
4 Nov 1986 |
S. 4(2)-(9) |
|
|
112, 1986 |
4 Nov 1986 |
4 Nov 1986 |
Ss. 32-34, 46 and 47 |
|
|
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. 39(2), (3), 49 and 50 |
|
|
23, 1987 |
26 May 1987 |
S. 3: 1 Sept 1987 (see Gazette 1987, No. S217) |
S. 4 |
|
|
58, 1987 |
5 June 1987 |
S. 6: 5 June 1987 (see s. 2(2)) |
Ss. 18 and 19 |
|
|
61, 1987 |
5 June 1987 |
5 June 1987 |
Ss. 31-33 |
|
|
62, 1987 |
5 June 1987 |
Ss. 8-35, 44, 46-48 and 62: Royal Assent (v) |
||
|
as amended by |
|
|
|
|
|
108, 1987 |
13 Nov 1987 |
13 Nov 1987 |
-- |
|
|
108, 1987 |
13 Nov 1987 |
13 Nov 1987 |
Ss. 38-40 |
|
|
as amended by |
|
|
|
|
|
138, 1987 |
18 Dec 1987 |
(see 138, 1987 below) |
||
|
120, 1987 |
16 Dec 1987 |
Part VI (ss. 30, 31): Royal Assent (w) |
-- |
|
|
138, 1987 |
18 Dec 1987 |
S. 6 and Parts IV, V (ss. 63-88): (x) |
Ss. 48-50 and 52 |
|
|
as amended by |
|
|
|
|
|
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 |
-- |
|
as amended by |
|
|
|
|
|
120, 1988 |
14 Dec 1988 |
Part XI (ss. 34, 35): 5 Apr 1988 (y) |
-- |
|
|
11, 1988 |
26 Apr 1988 |
S. 14: 24 June 1986 |
Ss. 38-40 |
|
|
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 |
-- |
|
78, 1988 |
24 June 1988 |
Part II (ss. 3-6), ss. 37, 39-53 and 55(15)-(25): 1 Nov 1988 (see Gazette 1988, |
Ss. 55-57 |
|
|
80, 1988 |
24 June 1988 |
1 July 1988 (see Gazette 1988, |
-- |
|
|
87, 1988 |
8 Nov 1988 |
Ss. 1 and 2: Royal Assent |
-- |
|
|
95, 1988 |
24 Nov 1988 |
Ss. 44(a) and 54(11): (z) |
Ss. 54-58 |
|
|
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) |
-- |
|
|
as amended by |
|
|
|
|
|
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) |
-- |
|
153, 1988 |
26 Dec 1988 |
Div. 6 of Part III (s. 43): 1 Jan 1989 |
Ss. 36-44 |
|
|
2, 1989 |
6 Jan 1989 |
Chapt. 4 (ss. |
-- |
|
|
11, 1989 |
16 Mar 1989 |
16 Mar 1989 |
Ss. 52 and 53 |
|
|
56, 1989 |
14 June 1989 |
1 July 1989 |
S. 37 |
|
|
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 |
-- |
|
97, 1989 |
30 June 1989 |
30 June 1989 |
Ss. 5(2), 11, 12(2), |
|
|
as amended by |
|
|
|
|
|
105, 1989 |
30 June 1989 |
(see 105, 1989 below) |
-- |
|
|
105, 1989 |
30 June 1989 |
S. 5(o): 18 Dec 1987 |
Ss. 64-66 |
|
|
as amended by |
|
|
|
|
|
56, 1994 |
7 Apr 1994 |
(see 56, 1994 below) |
S. 112(2) and (3) |
|
|
107, 1989 |
30 June 1989 |
Part 6 (ss. 29, 30): (ze) |
Ss. 20-23 and 32 |
|
|
129, 1989 |
7 Nov 1989 |
Part I (ss. 1, 2), |
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 |
|
167, 1989 |
19 Dec 1989 |
S. 31: 19 Jan 1989 |
Ss. 29-32 |
|
|
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 |
|
|
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) |
-- |
|
45, 1990 |
16 June 1990 |
16 June 1990 |
-- |
|
|
57, 1990 |
16 June 1990 |
Part 4 (ss. 66-68): 14 July 1990 |
Ss. 61-65 |
|
|
Taxation Laws Amendment Act (No. 3) 1990 |
58, 1990 |
16 June 1990 |
S. 11: 16 June 1990 (see s. 2(2)) |
Ss. 29-35 |
|
60, 1990 |
16 June 1990 |
S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, |
-- |
|
|
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 |
61, 1990 |
16 June 1990 |
Ss. 1 and 2: Royal Assent |
-- |
|
Taxation Laws Amendment (Rates and Provisional Tax) Act 1990 |
87, 1990 |
6 Nov 1990 |
S. 4: 1 July 1991 |
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 |
S. 2 (am. by 69, 1991, |
|
as amended by |
|
|
|
|
|
69, 1991 |
25 June 1991 |
S. 22: Royal Assent (zg) |
-- |
|
|
135, 1990 |
28 Dec 1990 |
Part 4 (ss. |
Ss. 28-33, 38 and 39 |
|
|
4, 1991 |
8 Jan 1991 |
Part 3 (ss. 38, 39): 16 June 1990 (see s. 2(2)) |
Ss. 32-37 |
|
|
5, 1991 |
8 Jan 1991 |
8 Jan 1991 |
Ss. 50, 51 and 54-61 |
|
|
as amended by |
|
|
|
|
|
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) |
-- |
|
6, 1991 |
8 Jan 1991 |
-- |
||
|
48, 1991 |
24 Apr 1991 |
Ss. 9, 15, 33, 70, 81-83 and Part 6 (ss. 103,
104): (zi) |
Ss. 84-90 |
|
|
55, 1991 |
24 Apr 1991 |
24 Apr 1991 |
-- |
|
|
100, 1991 |
27 June 1991 |
Ss. 4, 6, 8, 9 and 11: 28 June 1991 |
Ss. 83 and 84 |
|
|
203, 1991 |
19 Dec 1991 |
Part 2 (ss. 4-9): 3 Jan 1992 (see Gazette 1992, |
-- |
|
|
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. 89-103 |
|
as amended by |
|
|
|
|
|
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 |
-- |
|
35, 1992 |
25 May 1992 |
25 May 1992 |
||
|
as amended by |
|
|
|
|
|
98, 1992 |
30 June 1992 |
(see 98, 1992 below) |
-- |
|
|
69, 1992 |
26 June 1992 |
1 Jan 1993 |
-- |
|
|
70, 1992 |
26 June 1992 |
Schedule (Part 8): 20 Oct 1991 (zn) |
-- |
|
|
80, 1992 |
30 June 1992 |
Ss. 65-84 |
||
|
81, 1992 |
30 June 1992 |
Schedule 2 |
-- |
|
|
Superannuation Guarantee (Consequential Amendments) Act 1992 |
92, 1992 |
30 June 1992 |
1 July 1992 |
-- |
|
98, 1992 |
30 June 1992 |
Ss. 32-36: 1 July 1992 |
Ss. 5, 7, 20, 31, 36, 46, 57, 80 and 81 |
|
|
as amended by |
|
|
|
|
|
17, 1993 |
9 June 1993 |
(see 17, 1993 below) |
-- |
|
|
101, 1992 |
30 June 1992 |
30 June 1992 |
S. 34 |
|
|
as amended by |
|
|
|
|
|
43, 1996 |
25 Oct 1996 |
Schedule 3 (item 121): 30 June 1992 (zp) |
-- |
|
|
118, 1992 |
30 Sept 1992 |
28 Oct 1992 |
-- |
|
|
138, 1992 |
19 Nov 1992 |
Ss. 31-43: 1 Jan 1993 |
-- |
|
|
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), |
|
as amended by |
|
|
|
|
|
18, 1993 |
9 June 1993 |
(see 18, 1993 below) |
-- |
|
|
191, 1992 |
21 Dec 1992 |
21 Dec 1992 |
Ss. 10, 13, 19, 20(1), 22, 31, 32, 33(2), 34 and 35 |
|
|
208, 1992 |
22 Dec 1992 |
Divs. 2, 4-6 and 9-11 of Part 2 |
Ss. 6, 17, 18, 27, 33, 38, 39, 46, 61 and 62 |
|
|
as amended by |
|
|
|
|
|
7, 1993 |
27 May 1993 |
(see 7, 1993 below) |
S. 64 |
|
|
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 |
-- |
|
224, 1992 |
24 Dec 1992 |
Ss. 3-13, 14(1), 15(1), 16(1), 17(1) and 18-87: Royal
Assent (zq) |
Ss. 13, 17, 21, 22, 24, 32, 34, 36, 38, 40, 44, 45, 56, 57, 81, 82 and 86 |
|
|
227, 1992 |
24 Dec 1992 |
Div. 5 of Part 2 (ss. 9, 10): 19 Aug 1992 |
Ss. 7, 10, 13 and 31-33 |
|
|
as amended by |
|
|
|
|
|
82, 1994 |
23 June 1994 |
(see 82, 1994 below) |
-- |
|
|
237, 1992 |
24 Dec 1992 |
24 Dec 1992 |
S. 10 |
|
|
238, 1992 |
24 Dec 1992 |
19 Aug 1992 |
S. 26 |
|
|
7, 1993 |
27 May 1993 |
S. 7 and Div. 5 of Part 2 (ss. 21-25): (zs) |
Ss. 5, 11, 20, 25, 29, 33 and 34 |
|
|
17, 1993 |
9 June 1993 |
Part 4 (ss. 60, 61): (zt) |
Ss. 14, 17, 22, 24, 32, 34, 35, 40, 43, 45, 49, 51, 56,
58 and 59 |
|
|
as amended by |
|
|
|
|
|
171, 1995 |
16 Dec 1995 |
(see 171, 1995 below) |
-- |
|
|
147, 1997 |
14 Oct 1997 |
Schedule 16 (item 1): (zta) |
-- |
|
|
18, 1993 |
9 June 1993 |
Div. 1 (s. 7), Div. 7 (ss. 30-53) of Part 3 and
Part 4 (ss. 60, 61): (zu) |
Ss. 13, 14, 22, 56 and 59 |
|
|
as amended by |
|
|
|
|
|
138, 1994 |
28 Nov 1994 |
(see 138, 1994 below) |
-- |
|
|
27, 1993 |
9 June 1993 |
Ss. 5-8: 20 Sept 1993 |
S. 3 |
|
|
32, 1993 |
16 June 1993 |
Ss. 6, 7, 9, 11, 13, 15, 29 and 30: 1 June 1993 |
S. 17 |
|
|
55, 1993 |
27 Oct 1993 |
Ss. 7-12 and 14: Royal Assent (zua) |
Ss. 8, 11, 12 and 13(2) |
|
|
as amended by |
|
|
|
|
|
94, 1995 |
27 July 1995 |
(see 94, 1995 below) |
-- |
|
|
174, 1997 |
21 Nov 1997 |
(see 174, 1997 below) |
-- |
|
|
58, 2000 |
31 May 2000 |
Schedule 7: Royal Assent (zub) |
-- |
|
|
57, 1993 |
27 Oct 1993 |
27 Oct 1993 |
Ss. 13, 16, 17, 23, 24, 26-28 and 34 |
|
|
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) |
S. 35 |
|
116, 1993 |
24 Dec 1993 |
-- |
||
|
118, 1993 |
24 Dec 1993 |
Ss. 125, 132 and 133: 1 July 1991 |
||
|
56, 1994 |
7 Apr 1994 |
Subdiv. A of Div. 4 of Part 3 |
Ss. 14, 18, 19, 23, 24, 32, 33, 38, 39, 46, 47, 48(3),
49, 50, 55, |
|
|
82, 1994 |
23 June 1994 |
Ss. 7, 120 and 121: 22 Oct 1986 |
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 |
|
|
125, 1994 |
18 Oct 1994 |
18 Oct 1994 |
S. 3 (item 93) |
|
|
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, |
Ss. 4, 8, 10, 11, 14, 16, 17, 19, 21, 24, 25, 27, 29,
30, 33, 34, 37, 39, 40, 42, 44, 49-51, |
|
|
as amended by |
|
|
|
|
|
169, 1995 |
16 Dec 1995 |
(see 169, 1995 below) |
-- |
|
|
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)
|
Ss. 14 and 15 |
|
181, 1994 |
19 Dec 1994 |
Schedule 1 (items 22-85): 13 Oct 1994 |
Sch. 1 (items 1, 13, 14, 21, 22, 86, 88, 90, 91), |
|
|
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) |
|
22, 1995 |
29 Mar 1995 |
29 Mar 1995 |
-- |
|
|
30, 1995 |
7 Apr 1995 |
7 Apr 1995 |
S. 3(3) |
|
|
31, 1995 |
7 Apr 1995 |
7 Apr 1995 |
S. 2 (rep. by 170, 1995, Sch. 4 |
|
|
as amended by |
|
|
|
|
|
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) |
|
94, 1995 |
27 July 1995 |
Schedule 3 (Part 2 (items 5, 6)): 1 July 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 |
-- |
|
120, 1995 |
25 Oct 1995 |
Schedule 1 (Part 8): 23 Nov 1994 (see s. 2(2)) |
Sch. 1 (items 7, 20, 21, 24, 35, 43, 44, 53, 57,
59, 71, 85, 86, 89, 90) and |
|
|
Social Security Legislation Amendment (Carer Pension and Other Measures) Act 1995 |
143, 1995 |
12 Dec 1995 |
Schedule 6 (item 50): 1 Jan 1997 (zze) |
-- |
|
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 |
Sch. 12 (item 13) |
|
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) |
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) |
|
|
170, 1995 |
16 Dec 1995 |
Schedule 4: (zzh) |
Sch. 1 (items 12, 16, 18, 20, 33, 34, 40, 43, 49,
50), Sch. 2 (items |
|
|
171, 1995 |
16 Dec 1995 |
Schedule 2 (items 3-85 and 87-160): 1 July
1995 |
S. 4, Sch. 1 (items 19, 38-40), |
|
|
as amended by |
|
|
|
|
|
76, 1996 |
18 Dec 1996 |
Schedule 6 (items 1-3): (zzi) |
-- |
|
|
122, 1997 |
8 July 1997 |
Schedule 2: (zzia) |
-- |
|
|
147, 1997 |
14 Oct 1997 |
Schedule 16 (items 4-6): (zzib) |
-- |
|
|
41, 1998 |
4 June 1998 |
Schedule 6 (items 20, 21): (zzic) |
-- |
|
|
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) |
-- |
|
17, 1996 |
27 June 1996 |
Schedule 1: 1 July 1996 |
Sch. 1 (item 6) and Sch. 2 (item 6) |
|
|
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 |
|
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) |
-- |
|
63, 1996 |
27 Nov 1996 |
1 Jan 1997 |
S. 3 |
|
|
76, 1996 |
18 Dec 1996 |
Ss. 1-4 and Schedule 1 (items 1-43, 47):
Royal Assent (zzn) |
S. 4 and Sch. 1 (items 29, 32, 37, 47) |
|
|
78, 1996 |
19 Dec 1996 |
Schedule 1 (item 11): (zzo) |
Sch. 1 (items 5, 9, 12, 13), |
|
|
as amended by |
|
|
|
|
|
147, 1997 |
14 Oct 1997 |
Schedule 11 (item 13): (zzoa) |
-- |
|
|
82, 1996 |
19 Dec 1996 |
Schedule 2: Royal Assent (zzp) |
Sch. 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) |
-- |
|
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) |
-- |
|
39, 1997 |
17 Apr 1997 |
1 July 1997 |
Sch. 1 (item 274) [see Table A] |
|
|
as amended by |
|
|
|
|
|
95, 1997 |
30 June 1997 |
Schedule 1 (item 24): (zzs) |
-- |
|
|
121, 1997 |
8 July 1997 |
Schedule 12 (items 24-29): (zzt) |
S. 4 [see Table A] |
|
|
147, 1997 |
14 Oct 1997 |
Schedule 14 (items 61-63): (zzu) |
Sch. 14 (item 64) [see Table A] |
|
|
16, 1998 |
16 Apr 1998 |
Schedule 8 (items 1, 2): (zzua) |
-- |
|
|
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 |
Sch. 1 (item 5), Sch. 2 (item 10(1)) |
|
as amended by |
|
|
|
|
|
147, 1997 |
14 Oct 1997 |
Schedule 16 (item 9): (zzva) |
-- |
|
|
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 |
-- |
|
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) |
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 |
|
|
|
|
|
147, 1997 |
14 Oct 1997 |
Schedule 16 (item 8): (zzy) |
-- |
|
|
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 |
-- |
|
114, 1997 |
7 July 1997 |
Schedule 5 (items 30, 31): 1 Oct 1997 (see Gazette 1997, No. GN36) (zzz) |
-- |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 38): (see 57, 2002 below) |
-- |
|
|
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)
|
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 |
|
|
|
|
|
54, 1999 |
5 July 1999 |
Schedule 4 (items 11, 12): Royal Assent (zzzaaa) |
-- |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 65): (see 57, 2002 below) |
-- |
|
|
122, 1997 |
8 July 1997 |
Schedule 1 (items 1-15, 20), Schedule 3
(items 1, 2, 6-21) and Schedule 5: Royal Assent (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 |
|
|
|
|
|
95, 1997 |
30 June 1997 |
Schedule 1 (item 23): Royal Assent (zzzab) |
-- |
|
|
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] |
|
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) |
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] |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 54): (see 57, 2002 below) |
-- |
|
|
150, 1997 |
17 Oct 1997 |
Schedule 2 (items 3-7): Royal Assent (zzzc) |
-- |
|
|
152, 1997 |
24 Oct 1997 |
Schedule 2 (items 877-880): 1 Jan 1998 (see Gazette 1997, No. GN49) (zzzd) |
-- |
|
|
155, 1997 |
24 Oct 1997 |
24 Oct 1997 |
S. 4, Sch. 1 (items |
|
|
174, 1997 |
21 Nov 1997 |
Schedule 8: 1 July 1997 |
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 |
|
|
|
|
|
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 |
|
|
|
|
|
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) |
-- |
|
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) |
S. 4, Sch. 1 (items 26, 58), Sch. 6 (item 17)
and Sch. 10 (item 57) [see Table A] |
|
|
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 |
|
as amended by |
|
|
|
|
|
58, 2000 |
31 May 2000 |
Schedule 11 (items 2-11): Royal Assent (zzzib) |
Schedule 11 (item 11) [see Table A] |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 64): (see 57, 2002
below) |
Sch. 12 (item 86) [see Table A] |
|
|
23, 1998 |
17 Apr 1998 |
17 Apr 1998 |
S. 4(1) [see Table A] |
|
|
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) |
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 |
|
|
|
|
|
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] |
|
46, 1998 |
22 June 1998 |
S. 4 and Schedule 9 (items 7, 8): Royal
Assent (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 |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 66-68): (see 57,
2002 below) |
(Sch. 12 (item 86) [see Table A] |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (items 44, 45): (zzzzzr) |
-- |
|
|
47, 1998 |
23 June 1998 |
Schedule 1 (items 2, 4): 1 July 1998 |
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)) |
|
|
as amended by |
|
|
|
|
|
58, 2000 |
31 May 2000 |
Schedule 3 (item 8): 23 June 1998 (zzzla) |
-- |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 78, 86): Royal Assent |
Sch. 12 (item 86) [see Table A] |
|
|
48, 1998 |
29 June 1998 |
Schedule 1 (items 83-97): 1 July 1998 (see Gazette 1998, No. S316) (zzzm) |
-- |
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 72, 86): Royal Assent |
Sch. 12 (item 86) [see Table A] |
|
|
63, 1998 |
29 June 1998 |
Schedules 1-4 and Schedule 5 (items 1-22,
|
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]) |
|
|
as amended by |
|
|
|
|
|
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) |
-- |
|
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] |
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as amended by |
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16, 1999 |
9 Apr 1999 |
Schedule 7 (Part 3): (zzzo) |
-- |
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Primary Industries and Energy Legislation Amendment Act (No. 1) 1998 |
102, 1998 |
30 July 1998 |
30 July 1998 |
-- |
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Taxation Laws Amendment (Film Licensed Investment Company) Act 1998 |
108, 1998 |
7 Dec 1998 |
7 Dec 1998 (see s. 2) |
-- |
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as amended by |
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57, 2002 |
3 July 2002 |
Schedule 12 (items 79, 86): Royal Assent |
Sch. 12 (item 86) [see Table A] |
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128, 1998 |
21 Dec 1998 |
21 Dec 1998 |
Sch. 1 (item 6) [see Table A] |
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as amended by |
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57, 2002 |
3 July 2002 |
Schedule 12 (items 81, 86): Royal Assent |
Sch. 12 (item 86) [see Table A] |
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11, 1999 |
31 Mar 1999 |
Schedule 1 (items 12-118, 120-185, |
Sch. 1 (items 398-404) [see Table A] |
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as amended by |
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178, 1999 |
22 Dec 1999 |
(see 178, 1999 below) |
-- |
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57, 2002 |
3 July 2002 |
Schedule 12 (item 55): (see 57, 2002 below) |
-- |
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101, 2003 |
14 Oct 2003 |
Schedule 6 (items 36, 37): (zzzzzr) |
-- |
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Assistance for Carers Legislation Amendment Act 1999 |
13, 1999 |
9 Apr 1999 |
Schedule 1 (items 126-128): (zzzq) |
Sch. 1 (item 128) and Sch. 2 (items 63, 64(2)) [see Table A] |
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16, 1999 |
9 Apr 1999 |
S. 4, Schedule 1, Schedule 3 (items 8-10, 12(3)), Schedules 5, |