INCOME TAX ASSESSMENT ACT 1997

This compilation was prepared on 1 October 2009
taking into account amendments up to Act No. 88 of 2009

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 9 includes:         Note 1
                                      Table of Acts
                                      Act Notes
                                      Table of Amendments
                                      Notes 2 - 13
                                      Table A

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents

Chapter 1--Introduction and core provisions 1

Part 1‑1--Preliminary 1

Division 1--Preliminary 1

1‑1......... Short title [see Note 1] ....................................................................... 1

1‑2......... Commencement .................................................................................. 1

1‑3......... Differences in style not to affect meaning .......................................... 1

1‑7......... Administration of this Act ................................................................. 2

Part 1‑2--A Guide to this Act 3

Division 2--How to use this Act 3

Subdivision 2‑A--How to find your way around 3

2‑1......... The design ........................................................................................... 3

Subdivision 2‑B--How the Act is arranged 4

2‑5......... The pyramid ....................................................................................... 4

Subdivision 2‑C--How to identify defined terms and find the definitions 5

2‑10....... When defined terms are identified ...................................................... 5

2‑15....... When terms are not identified ............................................................. 5

2‑20....... Identifying the defined term in a definition ........................................ 6

Subdivision 2‑D--The numbering system 6

2‑25....... Purposes ............................................................................................. 6

2‑30....... Gaps in the numbering ........................................................................ 7

Subdivision 2‑E--Status of Guides and other non‑operative material 7

2‑35....... Non‑operative material ....................................................................... 7

2‑40....... Guides ................................................................................................. 7

2‑45....... Other material ..................................................................................... 8

Division 3--What this Act is about 9

3‑1......... What this Act is about ........................................................................ 9

3‑5......... Annual income tax .............................................................................. 9

3‑10....... Your other obligations as a taxpayer ................................................ 10

3‑15....... Your obligations other than as a taxpayer ........................................ 11

Part 1‑3--Core provisions 12

Division 4--How to work out the income tax payable on your taxable income 12

4‑1......... Who must pay income tax ................................................................ 12

4‑5......... Meaning of you ................................................................................. 12

4‑10....... How to work out how much income tax you must pay ................... 12

4‑15....... How to work out your taxable income ............................................. 14

4‑25....... Special provisions for working out your basic income tax liability .. 16

Division 6--Assessable income and exempt income 17

Guide to Division 6 17

6‑1......... Diagram showing relationships among concepts in this Division .... 17

Operative provisions 18

6‑5......... Income according to ordinary concepts (ordinary income) .............. 18

6‑10....... Other assessable income (statutory income) ..................................... 19

6‑15....... What is not assessable income .......................................................... 19

6‑20....... Exempt income ................................................................................. 20

6‑23....... Non‑assessable non‑exempt income ................................................. 21

6‑25....... Relationships among various rules about ordinary income .............. 21

Division 8--Deductions 22

8‑1......... General deductions ........................................................................... 22

8‑5......... Specific deductions ........................................................................... 23

8‑10....... No double deductions ....................................................................... 23

Part 1‑4--Checklists of what is covered by concepts used in the core provisions 24

Division 9--Entities that must pay income tax 24

9‑1A...... Effect of this Division ...................................................................... 24

9‑1......... List of entities ................................................................................... 24

9‑5......... Entities that work out their income tax by reference to something other than taxable income 25

Division 10--Particular kinds of assessable income 28

10‑1....... Effect of this Division ...................................................................... 28

10‑5....... List of provisions about assessable income ...................................... 28

Division 11--Particular kinds of non‑assessable income 42

Subdivision 11‑A--Lists of classes of exempt income 42

11‑1A.... Effect of this Subdivision ................................................................. 42

11‑1....... Overview .......................................................................................... 42

11‑5....... Entities that are exempt, no matter what kind of ordinary or statutory income they have 43

11‑10..... Ordinary or statutory income which is exempt, no matter whose it is 44

11‑15..... Ordinary or statutory income which is exempt only if it is derived by certain entities 45

Subdivision 11‑B--Particular kinds of non‑assessable non‑exempt income 52

11‑50..... Effect of this Subdivision ................................................................. 52

11‑55..... List of non‑assessable non‑exempt income provisions .................... 53

Division 12--Particular kinds of deductions 58

12‑1....... Effect of this Division ...................................................................... 58

12‑5....... List of provisions about deductions [see Note 4] ............................ 58

Division 13--Tax offsets 74

13‑1A.... Effect of this Division ...................................................................... 74

13‑1....... List of tax offsets .............................................................................. 74

Chapter 2--Liability rules of general application 80

Part 2‑1--Assessable income 80

Division 15--Some items of assessable income 80

Guide to Division 15 80

15‑1....... What this Division is about .............................................................. 80

Operative provisions 81

15‑2....... Allowances and other things provided in respect of employment or services 81

15‑3....... Return to work payments ................................................................ 81

15‑5....... Accrued leave transfer payments ..................................................... 81

15‑10..... Bounties and subsidies ..................................................................... 82

15‑15..... Profit‑making undertaking or plan .................................................... 82

15‑20..... Royalties ........................................................................................... 82

15‑22..... Payments made to members of a copyright collecting society ......... 82

15‑25..... Amount received for lease obligation to repair ................................. 83

15‑30..... Insurance or indemnity for loss of assessable income ...................... 83

15‑35..... Interest on overpayments and early payments of tax ...................... 83

15‑40..... Providing mining, quarrying or prospecting information .................. 83

15‑45..... Amounts paid under forestry agreements ........................................ 84

15‑46..... Amounts paid under forestry managed investment schemes ........... 84

15‑50..... Work in progress amounts ................................................................ 84

15‑55..... Certain amounts paid under funeral policy ...................................... 85

15‑60..... Certain amounts paid under scholarship plan .................................. 85

15‑65..... Sugar industry exit grants ................................................................. 86

15‑70..... Reimbursed car expenses .................................................................. 86

15‑75..... Bonuses ............................................................................................ 87

15‑80..... Employer FHSA contributions etc. .................................................. 87

Division 17--Effect of GST etc. on assessable income 88

Guide to Division 17 88

17‑1....... What this Division is about .............................................................. 88

17‑5....... GST and increasing adjustments ....................................................... 88

17‑10..... Certain decreasing adjustments ......................................................... 88

17‑15..... Elements in calculation of amounts .................................................. 89

17‑20..... GST groups and GST joint ventures ................................................ 89

17‑30..... Special credits because of indirect tax transition .............................. 89

17‑35..... Certain sections not to apply to certain assets or expenditure ........ 90

Division 20--Amounts included to reverse the effect of past deductions 91

Guide to Division 20 91

20‑1....... What this Division is about .............................................................. 91

20‑5....... Other provisions that reverse the effect of deductions .................... 91

Subdivision 20‑A--Insurance, indemnity or other recoupment for deductible expenses 93

Guide to Subdivision 20‑A 93

20‑10..... What this Subdivision is about ......................................................... 93

20‑15..... How to use this Subdivision ............................................................. 94

What is an assessable recoupment? 95

20‑20..... Assessable recoupments ................................................................... 95

20‑25..... What is recoupment? ........................................................................ 95

20‑30..... Tables of deductions for which recoupments are assessable ............ 97

How much is included in your assessable income? 101

20‑35..... If the expense is deductible in a single income year ........................ 101

20‑40..... If the expense is deductible over 2 or more income years .............. 102

20‑45..... Effect of balancing charge ............................................................... 104

20‑50..... If the expense is only partially deductible ...................................... 105

20‑55..... Meaning of previous recoupment law ............................................ 105

What if you can deduct a loss or outgoing incurred by another entity? 106

20‑60..... If you are the only entity that can deduct an amount for the loss or outgoing 106

20‑65..... If 2 or more entities can deduct amounts for the loss or outgoing .. 107

Subdivision 20‑B--Disposal of a car for which lease payments have been deducted 108

Guide to Subdivision 20‑B 108

20‑100... What this Subdivision is about ....................................................... 108

20‑105... Map of this Subdivision ................................................................. 110

The usual case 110

20‑110... Disposal of a leased car for profit .................................................. 110

20‑115... Working out the profit on the disposal .......................................... 112

20‑120... Meaning of notional depreciation ................................................... 113

The associate case 114

20‑125... Disposal of a leased car for profit .................................................. 114

Successive leases 116

20‑130... Successive leases ............................................................................. 116

Previous disposals of the car 116

20‑135... No amount included if earlier disposal for market value ................ 116

20‑140... Reducing the amount to be included if there has been an earlier disposal 116

Miscellaneous rules 118

20‑145... No amount included if you inherited the car .................................. 118

20‑150... Reducing the amount to be included if another provision requires you to include an amount for the disposal 118

20‑155... Exception for particular cars taken on hire ..................................... 118

20‑157... Exception for small business entities .............................................. 118

Disposals of interests in a car: special rules apply 119

20‑160... Disposal of an interest in a car ....................................................... 119

Part 2‑5--Rules about deductibility of particular kinds of amounts 120

Division 25--Some amounts you can deduct 120

Guide to Division 25 120

25‑1....... What this Division is about ............................................................ 120

Operative provisions 121

25‑5....... Tax‑related expenses ....................................................................... 121

25‑7....... Advice about family tax benefit ...................................................... 123

25‑10..... Repairs ............................................................................................ 124

25‑15..... Amount paid for lease obligation to repair ..................................... 124

25‑20..... Lease document expenses ............................................................... 124

25‑25..... Borrowing expenses ........................................................................ 125

25‑30..... Expenses of discharging a mortgage ................................................ 127

25‑35..... Bad debts ........................................................................................ 128

25‑40..... Loss from profit‑making undertaking or plan ................................. 131

25‑45..... Loss by theft etc. ............................................................................ 131

25‑47..... Misappropriation where a balancing adjustment event occurs ...... 132

25‑50..... Payments of pensions, gratuities or retiring allowances ................. 133

25‑55..... Payments to associations ............................................................... 133

25‑60..... Parliament election expenses .......................................................... 134

25‑65..... Local government election expenses ............................................... 134

25‑70..... Deduction for election expenses does not extend to entertainment 135

25‑75..... Rates and land taxes on premises used to produce mutual receipts 136

25‑85..... Certain returns in respect of debt interests .................................... 137

25‑90..... Deduction relating to foreign non‑assessable non‑exempt income . 138

25‑95..... Deduction for work in progress amounts ....................................... 138

25‑105... Deductions for United Medical Protection Limited support payments 139

25‑100... Travel between workplaces ............................................................ 139

25‑110... Capital expenditure to terminate lease etc. ..................................... 140

Division 26--Some amounts you cannot deduct, or cannot deduct in full 142

Guide to Division 26 142

26‑1....... What this Division is about ............................................................ 142

Operative provisions 143

26‑5....... Penalties .......................................................................................... 143

26‑10..... Leave payments .............................................................................. 143

26‑15..... Franchise fees windfall tax .............................................................. 144

26‑17..... Commonwealth places windfall tax ................................................ 144

26‑20..... Assistance to students .................................................................... 144

26‑25..... Interest or royalty .......................................................................... 145

26‑26..... Non‑share distributions and dividends ........................................... 146

26‑30..... Relative's travel expenses ............................................................... 146

26‑35..... Reducing deductions for amounts paid to related entities .............. 148

26‑40..... Maintaining your family ................................................................. 149

26‑45..... Recreational club expenses ............................................................. 149

26‑47..... Non‑business boating activities ...................................................... 150

26‑50..... Expenses for a leisure facility ......................................................... 153

26‑52..... Bribes to foreign public officials ..................................................... 154

26‑53..... Bribes to public officials ................................................................. 157

26‑54..... Expenditure relating to illegal activities .......................................... 158

26‑55..... Limit on deductions ........................................................................ 159

26‑60..... Superannuation contributions surcharge ......................................... 159

26‑65..... Termination payments surcharge ................................................... 160

26‑68..... Loss from disposal of eligible venture capital investments ............ 160

26‑70..... Loss from disposal of venture capital equity ................................. 161

26‑75..... Excess contributions tax cannot be deducted .................................. 161

26‑80..... Financing costs on loans to pay superannuation contribution ....... 161

26‑85..... Borrowing costs on loans to pay life insurance premiums ............. 161

26‑90..... Superannuation supervisory levy ................................................... 162

26‑95..... Superannuation guarantee charge .................................................... 162

Division 27--Effect of input tax credits etc. on deductions 163

Guide to Division 27 163

27‑1....... What this Division is about ............................................................ 163

Subdivision 27‑A--General 163

27‑5....... Input tax credits and decreasing adjustments ................................. 163

27‑10..... Certain increasing adjustments ....................................................... 164

27‑15..... GST payments ............................................................................... 164

27‑20..... Elements in calculation of amounts ................................................ 165

27‑25..... GST groups and GST joint ventures .............................................. 165

27‑35..... Certain sections not to apply to certain assets or expenditure ...... 165

Subdivision 27‑B--Effect of input tax credits etc. on capital allowances 166

27‑80..... Cost or opening adjustable value of depreciating assets reduced for input tax credits 166

27‑85..... Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments 168

27‑87..... Certain decreasing adjustments included in assessable income ....... 169

27‑90..... Cost or opening adjustable value of depreciating assets increased: increasing adjustments 169

27‑92..... Certain increasing adjustments can be deducted ............................. 170

27‑95..... Balancing adjustment events ........................................................... 170

27‑100... Pooling ............................................................................................ 171

27‑105... Other Division 40 expenditure ....................................................... 175

27‑110... Input tax credit etc. relating to 2 or more things ............................. 176

Division 28--Car expenses 177

Guide to Division 28 177

28‑1....... What this Division is about ............................................................ 177

28‑5....... Map of this Division ...................................................................... 178

Subdivision 28‑A--Deductions for car expenses 178

28‑10..... Application of Division 28 ............................................................. 178

28‑12..... Car expenses ................................................................................... 179

28‑13..... Meaning of car expense .................................................................. 179

Subdivision 28‑B--Choosing which method to use 180

Guide to Subdivision 28‑B 180

28‑14..... What this Subdivision is about ....................................................... 180

28‑15..... Choosing among the 4 methods ...................................................... 180

Operative provision 182

28‑20..... Rules governing choice of method .................................................. 182

Subdivision 28‑C--The "cents per kilometre" method 182

28‑25..... How to calculate your deduction .................................................... 182

28‑30..... Capital allowances .......................................................................... 183

28‑35..... Substantiation ................................................................................. 183

Subdivision 28‑D--The "12% of original value" method 183

28‑45..... How to calculate your deduction .................................................... 183

28‑50..... Eligibility ........................................................................................ 184

28‑55..... Capital allowances .......................................................................... 184

28‑60..... Substantiation ................................................................................. 185

Subdivision 28‑E--The "one‑third of actual expenses" method 185

28‑70..... How to calculate your deduction .................................................... 185

28‑75..... Eligibility ........................................................................................ 185

28‑80..... Substantiation ................................................................................. 186

Subdivision 28‑F--The "log book" method 186

28‑90..... How to calculate your deduction .................................................... 186

28‑95..... Eligibility ........................................................................................ 188

28‑100... Substantiation ................................................................................. 188

Subdivision 28‑G--Keeping a log book 189

Guide to Subdivision 28‑G 189

28‑105... What this Subdivision is about ....................................................... 189

28‑110... Steps for keeping a log book ........................................................... 189

Operative provisions 189

28‑115... Income years for which you need to keep a log book .................... 189

28‑120... Choosing the 12 week period for a log book .................................. 190

28‑125... How to keep a log book .................................................................. 191

28‑130... Replacing one car with another ....................................................... 192

Subdivision 28‑H--Odometer records for a period 192

Guide to Subdivision 28‑H 192

28‑135... What this Subdivision is about ....................................................... 192

Operative provision 193

28‑140... How to keep odometer records for a car for a period ..................... 193

Subdivision 28‑I--Retaining the log book and odometer records 193

28‑150... Retaining the log book for the retention period .............................. 194

28‑155... Retaining odometer records ............................................................ 195

Subdivision 28‑J--Situations where you cannot use, or don't need to use, one of the 4 methods 195

Guide to Subdivision 28‑J 195

28‑160... What this Subdivision is about ....................................................... 195

Operative provisions 196

28‑165... Exception for particular cars taken on hire ..................................... 196

28‑170... Exception for particular cars used in particular ways .................... 196

28‑175... Further miscellaneous exceptions ................................................... 198

28‑180... Car expenses related to award transport payments ....................... 199

28‑185... Application of Subdivision 28‑J to recipients and payers of certain withholding payments 199

Division 30--Gifts or contributions 201

Guide to Division 30 201

30‑1....... What this Division is about ............................................................ 201

30‑5....... How to find your way around this Division .................................. 202

30‑10..... Index ............................................................................................... 203

Subdivision 30‑A--Deductions for gifts or contributions 203

30‑15..... Table of gifts or contributions that you can deduct ....................... 203

30‑17..... Requirements for certain recipients ................................................ 218

Subdivision 30‑B--Tables of recipients for deductible gifts 219

Health 221

30‑20..... Health ............................................................................................. 221

Education 223

30‑25..... Education ........................................................................................ 223

30‑30..... Gifts that must be for certain purposes ......................................... 227

30‑35..... Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements 228

30‑37..... Scholarship etc. funds [see Note 5] ................................................ 228

Research 229

30‑40..... Research .......................................................................................... 229

Welfare and rights 230

30‑45..... Welfare and rights ........................................................................... 230

30‑45A.. Australian disaster relief funds--declarations by Minister ............ 234

30‑46..... Australian disaster relief funds--declarations under State and Territory law 235

Defence 235

30‑50..... Defence ........................................................................................... 235

Environment 237

30‑55..... The environment ............................................................................. 237

30‑60..... Gifts to a National Parks body or conservation body must satisfy certain requirements 239

Industry, trade and design 239

30‑65..... Industry, trade and design .............................................................. 239

The family 240

30‑70..... The family ...................................................................................... 240

30‑75..... Marriage education organisations must be approved ..................... 241

International affairs 241

30‑80..... International affairs ......................................................................... 241

30‑85..... Developing country relief funds ..................................................... 243

30‑86..... Developed country disaster relief funds ......................................... 244

Sports and recreation 245

30‑90..... Sports and recreation ...................................................................... 245

Philanthropic trusts 245

30‑95..... Philanthropic trusts ........................................................................ 245

Cultural organisations 246

30‑100... Cultural organisations ..................................................................... 246

Fire and emergency services 247

30‑102... Fire and emergency services ........................................................... 247

Other recipients 248

30‑105... Other recipients .............................................................................. 248

Subdivision 30‑BA--Endorsement of deductible gift recipients 250

Guide to Subdivision 30‑BA 250

30‑115... What this Subdivision is about ....................................................... 250

Endorsement as a deductible gift recipient 251

30‑120... Endorsement by Commissioner ...................................................... 251

30‑125... Entitlement to endorsement ............................................................ 251

30‑130... Maintaining a gift fund ................................................................... 253

Government entities treated like entities 254

30‑180... How this Subdivision applies to government entities .................... 254

Subdivision 30‑C--Rules applying to particular gifts of property 255

Valuation requirements 255

30‑200... Getting written valuations .............................................................. 255

30‑205... Proceeds of the sale would have been assessable ........................... 256

30‑210... Approved valuers ........................................................................... 256

30‑212... Valuations by the Commissioner .................................................... 256

Working out the amount you can deduct for a gift of property 257

30‑215... How much you can deduct ............................................................. 257

30‑220... Reducing the amount you can deduct ............................................. 258

Joint ownership of property 259

30‑225... Gift of property by joint owners ................................................... 259

Subdivision 30‑CA--Administrative requirements relating to ABNs 259

Guide to Subdivision 30‑CA 259

30‑226... What this Subdivision is about ....................................................... 259

Requirements 260

30‑227... Entities to which this Subdivision applies ..................................... 260

30‑228... Content of receipt for gift or contribution ...................................... 260

30‑229... Australian Business Register must show deductibility of gifts to deductible gift recipient 262

Subdivision 30‑D--Testamentary gifts under the Cultural Bequests Program 263

30‑230... Testamentary gifts of property ...................................................... 263

30‑235... Getting a certificate ......................................................................... 265

30‑240... Limit on total value of gifts for an income year .............................. 265

Subdivision 30‑DA--Donations to political parties and independent candidates and members 265

Guide to Subdivision 30‑DA 265

30‑241... What this Subdivision is about ....................................................... 265

Operative provisions 266

30‑242... Deduction for political contributions and gifts ............................... 266

30‑243... Amount of the deduction ................................................................ 267

30‑244... When an individual is an independent candidate ............................ 267

30‑245... When an individual is an independent member ............................... 268

Subdivision 30‑DB--Spreading certain gift and covenant deductions over up to 5 income years 269

Guide to Subdivision 30‑DB 269

30‑246... What this Subdivision is about ....................................................... 269

Operative provisions 269

30‑247... Gifts and covenants for which elections can be made .................... 269

30‑248... Making an election .......................................................................... 270

30‑249... Effect of election ............................................................................. 271

30‑249A Requirements--environmental property gifts ................................ 271

30‑249B Requirements--heritage property gifts .......................................... 271

30‑249C Requirements--certain cultural property gifts ............................... 272

30‑249D Requirements--conservation covenants ......................................... 272

Subdivision 30‑E--Register of environmental organisations 272

Guide to Subdivision 30‑E 272

30‑250... What this Subdivision is about ....................................................... 272

Operative provisions 273

30‑255... Establishing the register .................................................................. 273

30‑260... Meaning of environmental organisation ........................................ 273

30‑265... Its principal purpose must be protecting the environment ............ 273

30‑270... Other requirements it must satisfy ................................................. 274

30‑275... Further requirement for a body corporate or a co‑operative society 275

30‑280... What must be on the register .......................................................... 275

30‑285... Removal from the register ............................................................... 275

Subdivision 30‑EA--Register of harm prevention charities 276

Guide to Subdivision 30‑EA 276

30‑286... What this Subdivision is about ....................................................... 276

Operative provisions 276

30‑287... Establishing the register .................................................................. 276

30‑288... Meaning of harm prevention charity .............................................. 276

30‑289... Principal activity--promoting the prevention or control of harm or abuse 277

30‑289A Other requirements ......................................................................... 277

30‑289B What must be on the register .......................................................... 278

30‑289C Removal from the register ............................................................... 278

Subdivision 30‑F--Register of cultural organisations 278

Guide to Subdivision 30‑F 278

30‑290... What this Subdivision is about ....................................................... 278

Operative provisions 279

30‑295... Establishing the register .................................................................. 279

30‑300... Meaning of cultural organisation [see Note 13] ............................ 279

30‑305... What must be on the register [see Note 13] ................................... 280

30‑310... Removal from the register ............................................................... 280

Subdivision 30‑G--Index to this Division 281

30‑315... Index ............................................................................................... 281

30‑320... Effect of this Subdivision ............................................................... 291

Division 31--Conservation covenants 292

Guide to Division 31 292

31‑1....... What this Division is about ............................................................ 292

Operative provisions 292

31‑5....... Deduction for entering into conservation covenant ........................ 292

31‑10..... Requirements for fund, authority or institution ............................. 294

31‑15..... Valuations by the Commissioner .................................................... 294

Division 32--Entertainment expenses 295

Guide to Division 32 295

32‑1....... What this Division is about ............................................................ 295

Subdivision 32‑A--No deduction for entertainment expenses 295

32‑5....... No deduction for entertainment expenses ...................................... 295

32‑10..... Meaning of entertainment ............................................................... 296

32‑15..... No deduction for property used for providing entertainment ........ 296

Subdivision 32‑B--Exceptions 296

32‑20..... The main exception--fringe benefits .............................................. 297

32‑25..... The tables set out the other exceptions .......................................... 297

32‑30..... Employer expenses ......................................................................... 297

32‑35..... Seminar expenses ............................................................................ 300

32‑40..... Entertainment industry expenses ................................................... 300

32‑45..... Promotion and advertising expenses ............................................... 301

32‑50..... Other expenses ............................................................................... 301

Subdivision 32‑C--Definitions relevant to the exceptions 302

32‑55..... In‑house dining facility (employer expenses table items 1.1 and 1.2) 302

32‑60..... Dining facility (employer expenses table item 1.3) ........................ 302

32‑65..... Seminars (seminar expenses table item 2.1) .................................... 303

Subdivision 32‑D--In‑house dining facilities (employer expenses table item 1.2) 304

32‑70..... $30 is assessable for each meal provided to non‑employee in an in‑house dining facility 304

Subdivision 32‑E--Anti‑avoidance 305

32‑75..... Commissioner may treat you as having incurred entertainment expense 305

Subdivision 32‑F--Special rules for companies and partnerships 305

32‑80..... Company directors ......................................................................... 306

32‑85..... Directors, employees and property of wholly‑owned group company 306

32‑90..... Partnerships .................................................................................... 307

Division 34--Non‑compulsory uniforms 308

Guide to Division 34 308

34‑1....... What this Division is about ............................................................ 308

34‑3....... What you need to read .................................................................... 308

Subdivision 34‑A--Application of Division 34 309

34‑5....... This Division applies to employees and others ............................. 309

34‑7....... This Division applies to employers and others ............................. 310

Subdivision 34‑B--Deduction for your non‑compulsory uniform 310

34‑10..... What you can deduct ...................................................................... 310

34‑15..... What is a non‑compulsory uniform? ............................................... 311

34‑20..... What are occupation specific clothing and protective clothing? ...... 311

Subdivision 34‑C--Registering the design of a non‑compulsory uniform 312

34‑25..... Application to register the design ................................................... 312

34‑30..... Industry Secretary's decision on application ................................. 313

34‑33..... Written notice of decision ............................................................... 314

34‑35..... When uniform becomes registered .................................................. 315

Subdivision 34‑D--Appeals from Industry Secretary's decision 315

34‑40..... Review of decisions by the Administrative Appeals Tribunal ...... 315

Subdivision 34‑E--The Register of Approved Occupational Clothing 315

34‑45..... Keeping of the Register .................................................................. 315

34‑50..... Changes to the Register .................................................................. 316

Subdivision 34‑F--Approved occupational clothing guidelines 316

34‑55..... Approved occupational clothing guidelines .................................... 316

Subdivision 34‑G--The Industry Secretary 317

34‑60..... Industry Secretary to give Commissioner information about entries 317

34‑65..... Delegation of powers by Industry Secretary ................................. 317

Division 35--Deferral of losses from non‑commercial business activities 318

Guide to Division 35 318

35‑1....... What this Division is about ............................................................ 318

Operative provisions 319

35‑5....... Object ............................................................................................. 319

35‑10..... Deferral of deductions from non‑commercial business activities ... 319

35‑15..... Modification if you have exempt income ....................................... 322

35‑20..... Modification if you become bankrupt ............................................ 322

35‑25..... Application of Division to certain partnerships ............................ 323

35‑30..... Assessable income test ................................................................... 323

35‑35..... Profits test ...................................................................................... 323

35‑40..... Real property test .......................................................................... 324

35‑45..... Other assets test ............................................................................. 325

35‑50..... Apportionment ............................................................................... 326

35‑55..... Commissioner's discretion ............................................................. 326

Division 36--Tax losses of earlier income years 328

Guide to Division 36 328

36‑1....... What this Division is about ............................................................ 328

Subdivision 36‑A--Deductions for tax losses of earlier income years 328

36‑10..... How to calculate a tax loss for an income year ............................... 328

36‑15..... How to deduct tax losses of entities other than corporate tax entities 329

36‑17..... How to deduct tax losses of corporate tax entities ......................... 330

36‑20..... Net exempt income ......................................................................... 333

36‑25..... Special rules about tax losses .......................................................... 334

Subdivision 36‑B--Effect of you becoming bankrupt 338

Guide to Subdivision 36‑B 338

36‑30..... What this Subdivision is about ....................................................... 338

Operative provisions 338

36‑35..... No deduction for tax loss incurred before bankruptcy ................... 338

36‑40..... Deduction for amounts paid for debts incurred before bankruptcy 339

36‑45..... Limit on deductions for amounts paid ............................................ 340

Subdivision 36‑C--Excess franking offsets 341

Guide to Subdivision 36‑C 341

36‑50..... What this Subdivision is about ....................................................... 341

Operative provision 341

36‑55..... Converting excess franking offsets into tax loss ............................. 341

An Act about income tax and related matters

Table of sections

1‑1 Short title

1‑2 Commencement

1‑3 Differences in style not to affect meaning

1‑7 Administration of this Act

Notes to the Income Tax Assessment Act 1997

Note 1

The Income Tax Assessment Act 1997 as shown in this compilation comprises Act No. 38, 1997 amended as indicated in the Tables below.

The Income Tax Assessment Act 1997 was amended by the Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI 2006 No. 50). The amendments are incorporated in this compilation.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For application, saving or transitional provisions made by the Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005, see Act No. 45, 2005.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Income Tax Assessment Act 1997	38, 1997	17 Apr 1997	1 July 1997
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997	56, 1997	30 Apr 1997	Schedule 2 (items 7-9): 1 July 1997 (a)	Sch. 2 (item 10)
Taxation Laws Amendment Act (No. 2) 1997	95, 1997	30 June 1997	S. 4 and Schedule 3 (items 15-18): Royal Assent (b)	S. 4, Sch. 3 (item 18) (rs. by 41, 1998, Sch. 6 [item 24])
as amended by
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 6 (items 23, 24): (ba)	--
Tax Law Improvement Act 1997	121, 1997	8 July 1997	S. 4: Royal Assent (c) Schedule 1: (c) Schedule 2 (items 3-17): (c) Schedule 3 (items 3-30): (c) Schedule 4 (items 5-62): (c) Schedule 5 (items 3-42): (c) Schedule 6 (items 3-67): (c) Schedule 7 (items 2-4): (c) Schedule 8 (items 2-31): (c) Schedule 9 (items 3-15): (c) Schedule 10 (items 2-11): (c) Schedule 11 (items 2-36): (c) and Schedule 12 (items 1-14): (c)	S. 4 and Sch. 5 (item 24)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 83, 86): Royal Assent	Sch. 12 (item 86)
Franchise Fees Windfall Tax (Consequential Amendments) Act 1997	134, 1997	19 Sept 1997	19 Sept 1997	S. 4(2)
Taxation Laws Amendment Act (No. 3) 1997	147, 1997	14 Oct 1997	S. 4 and Schedule 2 (items 2-7): Royal Assent (d) Schedule 6 (items 10-12): (d) Schedule 14 (items 43-60): (d) Schedule 15 (items 7-12): (d)	S. 4, Sch. 6 (item 13) and Sch. 15 (item 13)
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Schedule 8: 1 July 1997 Remainder: Royal Assent	S. 4, Sch. 6 (item 23(1)) and Sch. 9 (item 30(1))
Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997	179, 1997	25 Nov 1997	25 Nov 1997	Sch. 3 (item 4)
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997	191, 1997	7 Dec 1997	Schedule 2: Royal Assent (e)	--
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997	196, 1997	8 Dec 1997	Schedule 1 (items 19, 20): 8 Dec 1997 (f)	--
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997	197, 1997	11 Dec 1997	Schedule 1 (items 338-343): 20 Mar 1998 (g) Schedule 1 (items 369-381): 1 July 1998 (g)	Sch. 1 (item 343)
Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997	202, 1997	16 Dec 1997	Schedule 1 (items 44, 45) (h)	--
Taxation Laws Amendment Act (No. 1) 1998	16, 1998	16 Apr 1998	S. 4, Schedules 3-5, Schedule 10 (items 1-19) and Schedule 11: Royal Assent (i)	S. 4, Sch. 3 (items 20-22), Sch. 4 (item 2), Sch. 5 (item 44), Sch. 10 (item 19) and Sch. 11 (item 123)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 74, 75, 86): Royal Assent	Sch. 12 (item 86)
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998	17, 1998	16 Apr 1998	16 Apr 1998	S. 4
Commonwealth Places (Consequential Amendments) Act 1998	23, 1998	17 Apr 1998	17 Apr 1998	S. 4(2)
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	S. 4, Schedule 3 (items 4-7), Schedule 4 (items 1-3, 5): Royal Assent (j)	S. 4, Sch. 3 (item 7) and Sch. 4 (item 5)
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998	45, 1998	17 June 1998	Schedule 12 (items 25-46): 1 July 1998 (k)	--
Tax Law Improvement Act (No. 1) 1998	46, 1998	22 June 1998	S. 4, Schedule 1, Schedule 9 (items 2-6, 8) and Schedule 10: Royal Assent (l) Schedule 2 (items 4-48): (l) Schedule 3 (items 3-12): (l) Schedule 4 (items 2-11): (l) Schedule 5 (items 3-5): (l) Schedule 6 (items 2-7): (l) Schedule 7 (items 2-11): (l)	S. 4 and Sch. 9 (item 8)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 85, 86): Royal Assent	Sch. 12 (item 86)
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. 1 (item 5), Sch. 3 (item 16), Sch. 5 (item 4) and Sch. 9 (items 14-16)
Taxation Laws Amendment (Company Law Review) Act 1998	63, 1998	29 June 1998	Schedule 6: (m)	Sch. 6 (item 18)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 60, 61): (zzb)	--
Social Security and Veterans' Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998	67, 1998	30 June 1998	30 June 1998	--
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 73, 86): Royal Assent	Sch. 12 (item 86)
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	Schedule 1 (items 1-13, 19): Royal Assent (n)	Sch. 1 (item 19)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 80, 86): Royal Assent	Sch. 12 (item 86)
Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998	93, 1998	15 July 1998	Schedule 7 (items 40-45): 1 Apr 1998 (o)	Sch. 7 (item 45)
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998	102, 1998	30 July 1998	30 July 1998	Sch. 2 (item 11)
Taxation Laws Amendment (Film Licensed Investment Company) Act 1998	108, 1998	7 Dec 1998	7 Dec 1998 (see s. 2)	--
Taxation Laws Amendment (Private Health Insurance) Act 1998	128, 1998	21 Dec 1998	21 Dec 1998	Sch. 2 (item 16)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 62): (zzb)	--
Payment Processing Legislation Amendment (Social Security and Veterans' Entitlements) Act 1998	132, 1998	24 Dec 1998	Schedule 5 (items 2-9): 1 July 1999 (p)	--
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 277-280, 404): 1 July 1999 (q)	Sch. 1 (item 404)
Assistance for Carers Legislation Amendment Act 1999	13, 1999	9 Apr 1999	Schedule 1 (items 122-125, 128): (r) Schedule 1 (items 129-133) 1 July 1998 (r) Schedule 1 (items 134-137): (r) Schedule 2 (items 50-55, 63, 64(1), (3)): (r)	Sch. 1 (items 128, 133, 137) and Sch. 2 (items 63, 64(1), (3))
Taxation Laws Amendment Act (No. 1) 1999	16, 1999	9 Apr 1999	S. 4, Schedule 3 (items 11, 12(3)), Schedule 4 and Schedule 7 (items 9-14): Royal Assent (s)	S. 4, Sch. 3 (item 12(3)), Sch. 4 (item 2) and Sch. 7 (item 14)
Taxation Laws Amendment (Software Depreciation) Act 1999	39, 1999	31 May 1999	31 May 1999	S. 4 and Sch. 1 (items 21-24)
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (item 105): 1 July 1999 ( see Gazette 1999, No. S283) (t)	--
Taxation Laws Amendment Act (No. 6) 1999	54, 1999	5 July 1999	Schedule 7 (item 2): (u) Remainder: Royal Assent	Sch. 1 (item 36), Sch. 2 (item 16), Sch. 5 (item 10) and Sch. 7 (item 3)
A New Tax System (Income Tax Laws Amendment) Act 1999	60, 1999	8 July 1999	9 July 1999 (see s. 2)	Sch. 2 (item 7)
A New Tax System (Personal Income Tax Cuts) Act 1999	69, 1999	8 July 1999	9 July 1999 (see s. 2)	Sch. 3 (item 1(1))
A New Tax System (Closely Held Trusts) Act 1999	70, 1999	8 July 1999	8 July 1999	Sch. 2 (item 14)
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 10 (items 24-54, 68(1), 69): 1 July 2000 (v)	Sch. 10 (items 68(1), 69)
Taxation Laws Amendment Act (No. 2) 1999	93, 1999	16 July 1999	Schedule 4 (item 24): 16 Apr 1998 Remainder: Royal Assent	S. 4, Sch. 1 (item 39(1)) and Sch. 3 (item 33)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 53): (zzb)	--
Taxation Laws Amendment Act (No. 4) 1999	94, 1999	16 July 1999	Schedule 2 and Schedule 3 (Part 2): (w) Remainder: Royal Assent	S. 4, Sch. 1 (item 30), Sch. 2 (items 3, 4, 6), Sch. 3 (items 6, 32, 42), Sch. 5 (items 35-37) and Sch. 6 (item 73)
Taxation Laws Amendment (Demutualisation of Non‑insurance Mutual Entities) Act 1999	103, 1999	16 July 1999	16 July 1999	--
Taxation Laws Amendment Act (No. 7) 1999	117, 1999	22 Sept 1999	Schedule 2 (item 2): Royal Assent (x)	--
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 532-534): 5 Dec 1999 (see Gazette 1999, No. S584) (y)	--
Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999	152, 1999	11 Nov 1999	Schedule 4 (items 17-19): Royal Assent (z)	Sch. 4 (item 19)
Corporate Law Economic Reform Program Act 1999	156, 1999	24 Nov 1999	Schedule 5 (items 17-21): 13 Mar 2000 (see Gazette, 2000 No. S114) (za)	--
New Business Tax System (Capital Allowances) Act 1999	164, 1999	10 Dec 1999	Schedule 2 (items 17, 18): (zaa) Remainder: Royal Assent	Sch. 1 (item 15), Sch. 2 (item 23), Sch. 3 (item 14), Sch. 4 (item 12) and Sch. 5 (item 6)
New Business Tax System (Capital Gains Tax) Act 1999	165, 1999	10 Dec 1999	Schedule 1: (zb) Remainder: Royal Assent	S. 4, Sch. 1 (item 62), Sch. 2 (item 7) and Sch. 3 (item 18) Sch. 1 (item 61) (am. by 173, 2000, Sch. 3 [item 16])
as amended by
Taxation Laws Amendment Act (No. 7) 2000	173, 2000	21 Dec 2000	Schedule 3 (item 16): Royal Assent (zba)	--
New Business Tax System (Integrity and Other Measures) Act 1999	169, 1999	10 Dec 1999	Schedule 5 (items 1-12): 22 Feb 1999 (zc) Schedule 1 (items 1-13, 18), Schedule 2 (items 1-3, 5), Schedule 3 (items 1-4, 7), Schedule 4 (items 1-15, 19), Schedule 6, Schedule 7 (item 11), Schedule 8, Schedule 9 (items 1-14, 23-33) and Schedule 10: Royal Assent (zc)	Sch. 1 (item 18), Sch. 2 (item 5), Sch. 3 (item 7), Sch. 4 (item 19, Sch. 6 (item 16), Sch. 7 (item 12(1)), Sch. 8 (item 10) and Sch. 9 (items 14, 31, 33)
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 3: (zd)	--
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 69, 70, 86): Royal Assent	Sch. 12 (item 86)
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 5: Royal Assent (ze) Schedule 8 (items 1-6): (ze)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 6, 8, 70-78): 1 July 2000 Remainder: Royal Assent	S. 4 and Sch. 2 (items 92, 93) S. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19])
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 19): 22 Dec 1999 (zf)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 7, Schedule 8, and Schedule 18 (items 16, 20): Royal Assent (zg) Schedule 11 (items 80-105): 1 July 2000 (zg) Schedule 16 (items 18, 19, 37) and Schedule 18 (items 1-3, 6-15, 18, 19, 22-31, 33-37): (zg) Schedule 18 (items 4, 5, 17, 21, 32): 1 July 2000 (zg)	Sch. 7 (item 18), Sch. 8 (item 16) and Sch. 16 (item 37)
as amended by
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 3 (items 17, 18): (zga)	Sch. 3 (item 18)
Dairy Industry Adjustment Act 2000	22, 2000	3 Apr 2000	3 Apr 2000	--
A New Tax System (Tax Administration Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 3 (item 38), Schedule 4 (items 13-16) and Schedule 5: (zh)	--
Taxation Laws Amendment Act (No. 2) 2000	58, 2000	31 May 2000	S. 4, Schedule 2 (items 2-4(2)), Schedule 5, Schedule 6 (items 1-13, 17, 18, 20-32, 34), Schedule 9 and Schedule 10 (items 12-17(3)-(6), 31-38(3)-(7)): Royal Assent Schedule 4, Schedule 6 (item 19) and Schedule 8 (item 19): (zi) Schedule 6 (items 14-16): (zi)	S. 4, Sch. 2 (item 4(2)), Sch. 4 (item 6), Sch. 5 (item 6), Sch. 6 (item 34) and Sch. 10 (items 17(3)-(6), 38(3)-(7))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 76, 86): Royal Assent	Sch. 12 (item 86)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (item 170): Royal Assent	--
Taxation Laws Amendment Act (No. 3) 2000	66, 2000	22 June 2000	Schedule 2 (items 3, 4): 7 Dec 1998 (zj) Schedules 3-5: Royal Assent (zj)	Sch. 3 (item 5), Sch. 4 and Sch. 5 (item 2)
Taxation Laws Amendment Act (No. 6) 2000	76, 2000	28 June 2000	28 June 2000	S. 4
New Business Tax System (Miscellaneous) Act (No. 1) 2000	79, 2000	30 June 2000	S. 4, Schedule 1 (items 3, 4(2)), Schedule 2 (items 1-7) and Schedule 6 (items 1-11, 15): 1 July 2000 (zk)	S. 4, Sch. 1 (item 4(2)), Sch. 2 (item 7) and Sch. 6 (item 15)
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Schedule 1 (items 1-26): Royal Assent (zl)	Sch. 1 (item 26)
New Business Tax System (Miscellaneous) Act (No. 2) 2000	89, 2000	30 June 2000	S. 4, Schedule 1 (items 1-17, 19-25, 30-32, 34-65, 65A, 68), Schedule 2 (items 63-66, 69, 71-79, 79A, 79B, 80-83, 83A, 84), Schedule 4, Schedule 5 (items 1-31, 34), Schedule 6 and Schedule 9 (items 5, 9, 26, 43, 55-57, 62, 63, 66, 67): Royal Assent (zm) Schedule 1 (item 18): 11 Nov 1999 (zm) Schedule 1 (items 26-29, 33): (zm) Schedule 2 (items 67, 68, 70): 1 July 2001 (zm) Schedule 9 (items 1-4, 6-8, 10-25, 27-42, 44-54, 58-61, 64, 65, 68-73): 1 July 2000 (zm)	S. 4, Sch. 1 (item 68), Sch. 4 (item 6), Sch. 5 (items 31, 34) and Sch. 6 (item 2)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 47-49): (zzb)	--
New Business Tax System (Integrity Measures) Act 2000	90, 2000	30 June 2000	30 June 2000	Sch. 1 (item 4)
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 2 (items 49-53), Schedule 4A and Schedule 5 (items 1-7, 10-16): (zn) Schedule 5 (items 8, 9): 1 July 2000 (zn)	--
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 7 (items 28-30): (zo)	--
Taxation Laws Amendment Act (No. 4) 2000	114, 2000	5 Sept 2000	Schedule 4 (items 43, 44): 1 July 1998 Remainder: Royal Assent	S. 4 and Sch. 4 (item 82)
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (items 41, 42): (zzk)	--
Patents Amendment (Innovation Patents) Act 2000	140, 2000	24 Nov 2000	24 May 2001	--
Farm Household Support Amendment Act 2000	144, 2000	7 Dec 2000	Ss. 1 and 2: Royal Assent Remainder: 18 Dec 2000 (see Gazette 2000, S634)	Sch. 3 (item 7(3), 8)
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 6 (items 47, 48, 49(3)) and Schedule 7 (item 15): Royal Assent (zp)	Sch. 6 (item 49(3))
Taxation Laws Amendment Act (No. 7) 2000	173, 2000	21 Dec 2000	S. 4, Schedule 1, Schedule 3 (items 1-15, 17), Schedule 4 (items 6-45, 47-49, 51-59, 65(1), (3)) and Schedule 6: Royal Assent (zq) Schedule 4 (items 46, 50): 1 July 1998 (zq) Schedule 5: (zq)	S. 4, Sch. 3 (item 17), Sch. 4 (item 65(1), (3)) and Sch. 6 (item 6)
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (item 43): (zzk)	--
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 2 (items 50, 51): Royal Assent	Sch. 2 (item 51)
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001	10, 2001	22 Mar 2001	Schedule 2 (items 62, 94, 95): 19 Apr 2001 (zr)	Sch. 2 (items 94, 95)
Family and Community Services Legislation Amendment (One‑off Payment to the Aged) Act 2001	43, 2001	25 May 2001	25 May 2001	--
Taxation Laws Amendment (Changes for Senior Australians) Act 2001	44, 2001	25 May 2001	25 May 2001	Sch. 3 (item 2)
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 264-275): 15 July 2001 (see Gazette 2001, No. S285 (zs)	Ss. 4-14 [see Note 1]
Governor‑General Legislation Amendment Act 2001	57, 2001	28 June 2001	28 June 2001	Sch. 2 (item 4)
Taxation Laws Amendment Act (No. 1) 2001	72, 2001	30 June 2001	30 June 2001	Sch. 2 (items 108-110)
as amended by
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001	77, 2001	30 June 2001	(see 77, 2001 below)	Sch. 3 (item 6)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 51, 52): (zzb)	--
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69-78): 23 May 2001 Schedule 2 (items 48-52): 1 Jan 2001 Schedule 3 (items 34-36): 1 Apr 2001 Remainder: Royal Assent	Sch. 1 (item 62(2)), Sch. 2 (items 47, 48) and Sch. 3 (item 19)
New Business Tax System (Capital Allowances) Act 2001	76, 2001	30 June 2001	Schedule 2: 1 July 2000 Schedule 3: 9 May 2001 Remainder: Royal Assent	Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3)
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001	77, 2001	30 June 2001	Schedule 3: (zt) Remainder: Royal Assent	Sch. 2 (item 488) (am. by 119, 2002, Sch. 3 [items 97-99])
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 44, 45): (zzb)	--
Taxation Laws Amendment Act (No. 5) 2002	119, 2002	2 Dec 2002	Schedule 3 (items 97-99): (zta)	--
New Business Tax System (Simiplified Tax System) Act 2001	78, 2001	30 June 2001	Schedules 1 and 2: Royal Assent (zu)	Sch. 1 (item 2) and Sch. 2 (item 24)
Taxation Laws Amendment (Superannuation Contributions) Act 2001	89, 2001	18 July 2001	18 July 2001	Sch. 1 (item 11(1))
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001	114, 2001	18 Sept 2001	(zv)	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	Schedule 4 (items 92-101): 15 Dec 2001 (zw)	--
New Business Tax System (Thin Capitalisation) Act 2001	162, 2001	1 Oct 2001	Schedule 1 (items 17, 19): 15 July 2001 (see s. 2(2)(b) and Gazette 2001, No. S285) Schedule 1 (item 18): 1 July 2002 (see s. 2(3)(b) and Gazette 2002, No. GN24) Remainder: 1 July 2001 (zx)	--
New Business Tax System (Debt and Equity) Act 2001	163, 2001	1 Oct 2001	1 July 2001	Sch. 1 (item 118)
Taxation Laws Amendment Act (No. 2) 2001	167, 2001	1 Oct 2001	Schedule 4 (items 8-10) and Schedules 7 and 8: Royal Assent (zy)	Sch. 4 (item 10), Sch. 7 (item 15) and Sch. 8 (item 4)
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	S. 4, Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5)
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	Schedule 4 (items 1-3, 6-15), Schedule 5 (items 1-9) and Schedule 6 (items 1-4, 5A, 6-16, 16L-16N, 17, 19): Royal Assent Schedule 4 (items 4, 5): (zz) Schedule 6 (items 4A, 4B): (zz) Schedule 6 (items 4C, 5): (zz)	Sch. 4 (item 15), Sch. 5 (item 9) and Sch. 6 (item 19(1)-(2A))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 58, 59): (zzb)	--
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001	1 Oct 2001	Schedule 2 (items 28-44, 51): 29 Jan 2001 (zza) Schedule 2 (items 69-84, 92): (zza) Schedule 3 (items 11-13, 19(1)): Royal Assent	Sch. 2 (items 51, 92) and Sch. 3 (item 19(1)) S. 2(3) (am. by 57, 2002, Sch. 12 [item 63])
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 63): (zzb)	--
Taxation Laws Amendment (Superannuation Act (No. 1) 2002	15, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (item 21)
Taxation Laws Amendment Act (No. 1) 2002	26, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (items 4, 9(1), (2))
Taxation Laws Amendment (Film Incentives) Act 2002	27, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (item 12)
Taxation Laws Amendmet (Baby Bonus) Act 2002	32, 2002	30 May 2002	30 May 2002	S. 4
New Business Tax System (Imputation) Act 2002	48, 2002	29 June 2002	29 June 2002	--
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	S. 4, Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent Schedule 1 (items 185, 186): 1 July 2003	S. 4, Sch. 1 (item 202(2)) and Sch. 3 (item 4)
Taxation Laws Amendment Act (No. 4) 2002	53, 2002	29 June 2002	Schedules 3 and 4: 1 July 2002 Remainder: Royal Assent	S. 4, Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 2: 1 July 2002 Schedule 4 (items 3, 4): 1 July 2000 Schedule 4 (items 5-8), Schedule 7, Schedule 9 (items 9, 11, 12, 15-20, 22-40, 45), Schedule 11 (items 2-5), Schedule 12 (items 16-18, 20, 25, 26): Royal Assent Schedule 9 (items 10, 13, 14, 21) and Schedule 12 (items 19, 21-24, 27, 28): (zzb) Schedule 12 (item 29): 19 Sept 1997 (see s. 2(1))	Sch. 4 (items 4(2), 8), Sch. 7 (item 3), Sch. 9 (item 45), Sch. 11 (item 5) and Sch. 12 (items 22, 24)
New Business Tax System (Consolidation) Act (No. 1) 2002	68, 2002	22 Aug 2002	24 Oct 2002 (see s. 2)	S. 4 and Sch. 3 (items 2, 19, 37, 38) Sch. 3 (item 23) (am. by 41, 2005, Sch. 10 [item 265]) Sch. 3 (item 39) (am. by 90, 2002, Sch. 11; 16, 2003, Sch. 19 [item 6])
as amended by
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002	90, 2002	24 Oct 2002	(see 90, 2002 below)	--
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003	11 Apr 2003	Schedule 19 (items 6, 7): (zzc)	--
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (item 265): (zzca)	--
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002	90, 2002	24 Oct 2002	Schedules 1-15: (zzd) Remainder: Royal Assent	S. 4, Sch. 14 (item 19), Sch. 15 (items 13-15) and Sch. 16 (items 54, 55)
as amended by
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 8 (items 1, 3): Royal Assent	Sch. 8 (item 3)
Taxation Laws Amendment Act (No. 3) 2002	97, 2002	10 Nov 2002	S. 4, Schedule 1 (item 8) and Schedule 2 (items 9A, 9B, 10-12): Royal Assent	S. 4
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	117, 2002	2 Dec 2002	S. 4: Royal Assent Schedules 1, 2 and 3 (items 1-7), Schedule 4, Schedule 5 (items 1-12), Schedules 6-8, Schedule 11 (items 8-11), Schedule 12 (items 1-23), Schedule 13 (items 1-14) and Schedule 14 (items 8-13): (zze) Schedule 17: (zze)	S. 4, Sch. 2 (item 11), Sch. 8 (item 6), Sch. 12 (items 12, 22) and Sch. 17 (item 6)
Taxation Laws Amendment Act (No. 5) 2002	119, 2002	2 Dec 2002	S. 4, Schedule 1 (items 2-8), Schedule 2 and Schedule 3 (item 100): Royal Assent Schedule 3 (items 4-12, 50-71, 76): (zzf) Schedule 3 (items 13-49): (zzf) Schedule 3 (items 72-75, 77, 78): (zzf)	S. 4, Sch. 1 (item 8), Sch. 2 (item 7) and Sch. 3 (item 100)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (item 242): Royal Assent	--
Taxation Laws Amendment (Venture Capital) Act 2002	136, 2002	19 Dec 2002	Schedule 1 (items 1, 5): (zzg) Remainder: Royal Assent	Sch. 1 (item 27) Sch. 2 (item 28) and Sch. 3 (item 18)
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002	139, 2002	19 Dec 2002	19 Dec 2002	S. 4 and Sch. 1 (item 16A)
Taxation Laws Amendment Act (No. 1) 2003	12, 2003	2 Apr 2003	Schedule 1: 29 Aug 2001 Remainder: Royal Assent	Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11, 13)
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003	11 Apr 2003	S. 4: Royal Assent Schedule 1 (items 1-6, 9-26), Schedules 2, 3, Schedule 5 (items 2-5), Schedule 6 (items 1-9), Schedules 7, 8, Schedule 11 (items 1-3), Schedules 12, 13, Schedule 14 (items 2-7), Schedule 16 (items 1-3), Schedule 19 (items 1-3), Schedules 21, 22 and Schedule 23 (items 10-13): (zzh) Schedule 4 (items 1-7): (zzh) Schedule 9 (items 1, 2, 13-21): (zzh) Schedule 10 (item 2): (zzh) Schedule 14 (item 1): (zzh) Schedule 24 (items 20-23): (zzh) Schedule 25 (items 1-10), Schedule 26 (items 1-4, 8), Schedule 27 (items 1-19, 21) and Schedule 30 (items 1, 2): (zzh) Schedule 28 (items 1, 19(1)): (zzh) Schedule 28 (items 2-12, 19(2), (3)) and Schedule 29 (items 12, 13): (zzh)	S. 4, Sch. 9 (item 21), Sch. 13 (item 5), Sch. 24 (item 23), Sch. 26 (item 8), Sch. 27 (item 21), Sch. 28 (item 19) and Sch. 30 (item 2)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (item 224): Royal Assent Schedule 10 (item 266): (zzha)	--
Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003	35, 2003	24 Apr 2003	Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003 Schedule 3: 22 May 2003 Remainder: Royal Assent	Sch. 2 (item 7)
Taxation Laws Amendment Act (No. 2) 2003	65, 2003	30 June 2003	S. 4, Schedule 2, Schedule 3 (items 3-5) and Schedule 5 (item 3): Royal Assent	S. 4 and Sch. 2 (item 5)
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	S. 4, Schedule 2 (items 1-5, 17), Schedule 3 (items 49-57, 59-70, 71, 74-89, 91-128, 129-131, 140, 141), Schedule 4, Schedule 6 (items 1, 3) and Schedule 7 (items 6-9): Royal Assent Schedule 3 (items 58, 72, 73, 90): (zzi) Schedule 3 (items 70A, 128A): (zzi)	S. 4, Sch. 2 (item 17), Sch. 3 (items 140(1)-(6), (8), 141), Sch. 4 (item 5), Sch. 6 (item 3) and Sch. 7 (item 9)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	S. 4 and Schedule 10 (items 1-11): Royal Assent Schedules 3, 4 and Schedule 5 (items 1-3): (zzj) Schedule 9 (items 16, 17): 1 Sept 2003 Schedule 10 (items 17-23): (zzj) Schedule 12: 30 June 2003	S. 4 and Sch. 10 (item 23)
Australian Heritage Council (Consequential and Transitional Provisions) Act 2003	86, 2003	23 Sept 2003	Ss. 1-3: Royal Assent Remainder: 1 Jan 2004 (see s. 2 and Gazette 2003, No. GN47)	Sch. 1 (item 5)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	S. 4, Schedule 1 (items 2-20, 22), Schedule 2 (items 1-12), Schedule 3 (items 2-6) and Schedule 6 (items 16, 22-25, 27, 30): Royal Assent S. 5: 11 Oct 2002 Schedule 6 (items 17-21, 26, 28, 29): (zzk)	Ss. 4, 5, Sch. 1 (item 22) and Sch. 3 (item 6) Sch. 2 (item 12) (am. by 147, 2005, Sch. 5 [item 19]) S. 2(1) (am. by 67, 2003, Sch. 10 [item 13])
as amended by
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 10 (items 13-16): 14 Oct 2003 (see s. 2(1))	--
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Schedule 5 (items 19, 20): Royal Assent	Sch. 5 (item 20)
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Schedule 6: 1 July 2003 Schedule 7 (items 6-8): (zzl) Schedule 7 (item 15): (zzl) Remainder: Royal Assent	S. 4, Sch. 1 (item 9(1)), Sch. 2 (item 40), Sch. 3 (item 2), Sch. 5 (item 3) and Sch. 7 (items 9, 18) S. 2(1) (am. by 23, 2005, Sch. 11 [item 1])
as amended by
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 11: (zzla)	--
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	12 Nov 2003	Sch. 1 (item 25)
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003	133, 2003	17 Dec 2003	17 Dec 2003	S. 4, Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (items 77(2), 78)
Financial Services Reform Amendment Act 2003	141, 2003	17 Dec 2003	Schedule 3 (item 1): 18 Dec 2003	--
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	S. 4, Schedule 1 (items 1-15, 18-40), Schedule 2 (items 1, 2, 4-29, 33-49, 52, 53), Schedule 3 (items 16-18), Schedule 7 (items 1-23) and Schedule 8 (items 4-17, 17A, 17B, 18-21, 24(2), (3)): Royal Assent Schedule 3 (items 1-15): (zzm)	S. 4, Sch. 1 (item 1), Sch. 2 (items 1, 49), Sch. 3 (items 15, 18), Sch. 7 (items 15, 23) and Sch. 8 (items 24(2), (3))
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Schedule 2 (items 136-143): (zzn)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	S. 4, Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14)
Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004	33, 2004	20 Apr 2004	20 Apr 2004	Sch. 1 (item 9)
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	Schedule 4 (items 10-13, 14(2), (3), 15): 1 July 2004 (see s. 2)	Sch. 4 (items 14(2), (3), 15)
Family Assistance Legislation Amendment (More Help for Families--Increased Payments) Act 2004	59, 2004	26 May 2004	Schedule 2 (items 36-42): 1 July 2004	Sch. 2 (items 38, 42)
Family Assistance Legislation Amendment (More Help for Families--One‑off Payments) Act 2004	60, 2004	26 May 2004	26 May 2004	--
Bankruptcy Legislation Amendment Act 2004	80, 2004	23 June 2004	Schedule 1 (items 197, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)	Sch. 1 (items 212, 213, 215)
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	S. 4, Schedule 1 (items 116-124), Schedule 2 (items 1, 2, 5-8, 10-18, 20-33, 36-50, 52-64, 67-74), Schedule 3 (items 4-7), Schedule 5 (items 1, 2), Schedule 6, Schedule 8 (items 9-11), Schedule 10 (items 43, 44) and Schedule 12 (items 1-9): Royal Assent Schedule 1 (items 2-79): (zzo) Schedule 1 (items 85-89, 93, 94): (zzo) Schedule 1 (items 90-92): (zzo) Schedule 1 (items 95-99): (zzo) Schedule 1 (item 100): (zzo) Schedule 1 (items 101-103): (zzo) Schedule 1 (item 104): (zzo) Schedule 1 (items 105, 106): (zzo) Schedule 10 (items 3-22): (zzo) Schedule 10 (items 23-29): 30 June 2003 Schedule 10 (items 30-40): (zzo) Schedule 10 (items 41, 42): 30 June 2003 (zzo) Schedule 12 (items 10-16): (zzo)	S. 4, Sch. 1 (items 126(2)-(5), (8)-(10)), Sch. 2 (items 1, 6, 37, 53, 64), Sch. 3 (items 6, 7), Sch. 5 (item 2), Sch. 6 (item 4), Sch. 8 (item 11), Sch. 10 (items 43(2)-(4), 44) and Sch. 12 (items 9, 16) S. 2(1) (am. by 41, 2005, Sch. 10 [item 269])
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (item 269): (zzoa)	--
Superannuation Laws Amendment (2004 Measures No. 1) Act 2004	92, 2004	29 June 2004	29 June 2004	Sch. 1 (item 3)
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004	93, 2004	29 June 2004	S. 4(1) and Schedule 1 (item 3): Royal Assent	S. 4(1)
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	S. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1-10, 13): 1 July 2004 Schedule 10 (items 28-39, 44, 45): 1 July 2005	S. 4, Sch. 2 (item 11), Sch. 3 (items 7-9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (item 210): (zzu)	--
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004	96, 2004	29 June 2004	29 June 2004	Sch. 1 (item 1) and Sch. 2 (item 140(3) Sch. 2 (item 140(2)) (am. by 64, 2005, Sch. 5 [item 1])
as amended by
New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Schedule 5: (see 64, 2005 below)	--
Veterans' Entitlements (Clarke Review) Act 2004	100, 2004	30 June 2004	Schedule 2 (items 32-35): 20 Sept 2004	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	S. 4, Schedule 1 (items 2-4), Schedule 9, Schedule 10 (items 7-37) and Schedule 11 (items 144-146): Royal Assent Schedule 2: 30 June 2003 Schedule 3: 1 July 2003 Schedule 7 (items 1-8): (zzp) Schedule 11 (item 35): (zzp) Schedule 11 (items 52-59, 88, 89): (zzp) Schedule 11 (items 141-143): (zzp)	S. 4, Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)
Tax Laws Amendment (2004 Measures No. 3) Act 2004	105, 2004	30 June 2004	Schedule 2: 1 Apr 2004 Remainder: Royal Assent	S. 4 and Sch. 1 (item 19)
Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004	129, 2004	31 Aug 2004	Schedules 1 and 3: 1 Oct 2004 Remainder: Royal Assent	Sch. 3 (item 25)
Family and Community Services and Veterans' Affairs Legislation Amendment (2004 Election Commitments) Act 2004	132, 2004	8 Dec 2004	Schedule 1 (items 1, 2, 17, 18) and Schedule 2 (items 1, 2, 13-15, 24): 1 Dec 2004	Sch. 2 (items 13, 24)
Private Health Insurance Incentives Amendment Act 2005	9, 2005	22 Feb 2005	22 Feb 2005	Sch. 1 (item 7)
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005	21, 2005	21 Mar 2005	21 Mar 2005	Sch. 1 (item 7) and Sch. 3 (item 47(1))
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	S. 4, Schedule 1 (items 2-8, 11, 13-19, 21-24, 26, 27, 29-32), Schedule 2 (items 1-11, 14), Schedule 3 (items 1, 5-13, 75-102, 111(1)-(3)), Schedules 4-6, 8, 10 and Schedule 12 (items 2-6, 11(1)): Royal Assent Schedule 3 (items 2, 3): (zzq) Schedule 3 (item 4): (zzq) Schedule 12 (item 1): 1 July 2000	S. 4 and Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch. 3 (item 111(1)-(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8), Sch. 10 (item 23) and Sch. 12 (item 11(1))
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	S. 4, Schedule 1 (items 1-11), Schedule 2 (items 1-9, 11), Schedule 3 (items 17-22), Schedule 6 (items 1-3, 5, 12-15, 17-28), Schedule 7, Schedule 10 (items 36-221, 271-273) and Schedule 11 (items 4, 5): Royal Assent Schedule 10 (item 247): (zzr) Schedule 10 (item 248): (zzr) Schedule 10 (items 249, 250, 263, 264): (zzr) Schedule 10 (items 251-257): (zzr) Schedule 10 (item 258): (zzr) Schedule 10 (item 259): (zzr) Schedule 10 (item 260): (zzr) Schedule 10 (items 261, 262): (zzr)	S. 4, Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22), Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 1 (item 5)
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005	45, 2005	1 Apr 2005	Schedule 1 (items 66, 67) and Schedule 4: 1 July 2005 (see s. 2(1))	Sch. 4 [see Note 1]
Social Security Legislation Amendment (One‑off Payments for Carers) Act 2005	55, 2005	25 May 2005	25 May 2005	Sch. 2 (item 1)
as amended by
Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008	19, 2008	26 May 2008	Schedule 3 (item 70): Royal Assent	--
Film Licensed Investment Company (Consequential Provisions) Act 2005	58, 2005	26 June 2005	Schedule 1: 27 June 2005 (see s. 2(1)) Remainder: Royal Assent	Sch. 1 (item 17)
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 1 (items 5-23): Royal Assent	Sch. 1 (item 23)
New International Tax Arrangements (Foreign‑owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Schedule 2: 27 June 2005 Schedule 5: (zzs) Remainder: Royal Assent	Sch. 2 (item 11(2)), Sch. 3 (items 11, 39) and Sch. 4 (items 40, 41)
Social Security Amendment (Extension of Youth Allowance and Austudy Eligibility to New Apprentices) Act 2005	66, 2005	26 June 2005	Schedules 1 and 2: 1 July 2005 Schedule 3: 20 Mar 2000 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 (item 3)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005	75, 2005	29 June 2005	29 June 2005	Sch. 1 (item 31)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 2 (item 3) and Sch. 4 (item 5)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 1 (item 3) and Sch. 3 (items 5, 12)
Superannuation (Consequential Amendments) Act 2005	81, 2005	29 June 2005	Schedule 7 (items 2, 3): 1 July 2005	Sch. 7 (item 3) (am. by 26, 2008, Sch. 1 [items 117-121])
as amended by
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008	26, 2008	23 June 2008	Schedule 1 (items 117-121): Royal Assent	--
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Schedule 1 (items 4-168, 169(2), 170-176), Schedule 2 (items 1, 12-24, 26-28), Schedule 3, Schedule 4 (items 4-12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14-16, 20): Royal Assent	Sch. 1 (items 169(2), 170-176), Sch. 2 (items 26-28), Sch. 3 (item 5), Sch. 4 (item 12), Sch. 5 (item 20), Sch. 6 (item 10(1)) and Sch. 7 (item 20)
Tax Laws Amendment (2005 Measures No. 4) Act 2005	160, 2005	19 Dec 2005	Schedule 1 (items 1-10, 14(1)) and Schedule 2 (items 1-12): Royal Assent	Sch. 1 (item 14(1)) and Sch. 2 (item 12)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 1 (item 26) and Schedule 2 (items 6-14, 32): Royal Assent	Sch. 2 (item 32)
Tax Laws Amendment (2005 Measures No. 5) Act 2005	162, 2005	19 Dec 2005	Schedule 2 (items 1-13), Schedule 3 (items 1-3, 16-19, 33) and Schedule 6 (items 28-32): Royal Assent Schedule 6 (items 1-5, 7-13): 1 July 2005 Schedule 6 (items 6, 16-25): (zzt)	Sch. 2 (item 13), Sch. 3 (item 33) and Sch. 6 (items 13, 25)
Tax Laws Amendment (2005 Measures No. 6) Act 2006	13, 2006	29 Mar 2006	29 Mar 2006	Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3)
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (items 41, 42): 1 July 2008 (see s. 2(1) and F2008L02273)	Sch. 2 (item 42)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	Sch. 1 (item 40(1)-(7), (9)), Sch. 2 (item 51) and Sch. 3 (item 17)
Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006	41, 2006	22 May 2006	22 May 2006	--
Family Law Amendment (Shared Parental Responsibility) Act 2006	46, 2006	22 May 2006	Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006	Sch. 4 (items 129, 138A)
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006	55, 2006	19 June 2006	Schedules 1, 3 and 4: 1 July 2006 Remainder: Royal Assent	--
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	S. 4, Schedules 1, 2, Schedule 3 (items 1-3, 7), Schedule 4, Schedule 5 (items 1-3) and Schedule 7 (items 51-113, 213-216, 257-263): Royal Assent Schedule 7 (items 179-191, 193): (zzu) Schedule 7 (item 192): 30 June 2004	S. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch. 4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92)
Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006	65, 2006	22 June 2006	Schedule 4 (items 1-10, 12): Royal Assent	Sch. 4 (item 12)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 5-38, 156-159): 1 July 2006 ( see s. 2(1))	--
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 1 (items 2-4), Schedule 2, Schedule 4 (items 1, 5-9, 14, 20, 23-30), Schedule 5, Schedule 6 (items 3-7) and Schedule 11 (items 1, 2, 4-24): Royal Assent Schedule 3 (items 2-5): (zzv) Schedule 11 (item 3): [see (zzv) and Note 5]	Sch. 1 (item 4), Sch. 2, Sch. 3 (item 5), Sch. 4 (items 14, 30), Sch. 5 (item 2) and Sch. 11 (items 23, 24)
Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006	82, 2006	30 June 2006	Schedule 4 (items 6-9): 1 Dec 2006	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 1 (item 11)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent	Sch. 6 (items 1, 4-11)
as amended by
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007	12 Apr 2007	Schedule 4 (item 5): Royal Assent	--
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 5 (item 9): Royal Assent	--
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 5 (items 13, 14): (zzw)	--
Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006	136, 2006	30 Nov 2006	Schedules 1 and 2: 1 Dec 2006 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 (items 1-3)
Tax Laws Amendment (2006 Measures No. 4) Act 2006	168, 2006	12 Dec 2006	Schedule 3 (items 3-5): 13 Dec 2005 Remainder: Royal Assent	S. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4 (item 112)
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 1 and Schedule 2 (items 11-16, 26): Royal Assent	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 1 (items 1, 2, 5-17, 24(1)), Schedule 2 (items 1, 2), Schedule 3, Schedule 5 (items 6-8, 36(1)) and Schedule 10: Royal Assent	Sch. 1 (items 2, 24(1)), Sch. 2 (item 2), Sch. 5 (items 8, 36(1)) and Sch. 10 (item 96)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	S. 4, Schedule 3 (items 8-44, 66) and Schedule 4 (items 1-8): Royal Assent Schedule 1 (items 150-260, 406(1)-(3)): (zzx) Schedule 2: (zzx)	S. 4, Sch. 1 (item 406(1)-(3)) and Sch. 3 (item 66) Sch. 2 (item 12) (rs. by 143, 2007, Sch. 5 [item 28])
as amended by
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 5 (item 28): (see 143, 2007 below)	--
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 2 (item 52): 1 Apr 2007 (see s. 2(1)) Schedule 3 (items 7A, 8, 9, 9A-9C): 1 July 2007	Sch. 3 (item 9A)
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007	12 Apr 2007	12 Apr 2007	Sch. 1 (item 68(1)), Sch. 5 (item 2) and Sch. 7 (item 5)
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 3 (item 39)
Social Security and Veterans' Affairs Legislation Amendment (One‑off Payments and Other 2007 Budget Measures) Act 2007	66, 2007	11 May 2007	Schedule 1 (items 17-26) and Schedule 3 (items 13-16): Royal Assent	--
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 7 (items 2-14): 1 July 2005 Schedule 8 (items 350-353): (zzy) Remainder: Royal Assent	S. 4, Sch. 1 (item 7), Sch. 2 (item 18), Sch. 4 (item 10), Sch. 6 (item 10), Sch. 7 (items 15, 16) and Sch. 8 (items 85, 205)
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 1 (items 28, 29, 39-42, 43(1), (6)), Schedules 3, 4, Schedule 6 (items 3-8), Schedule 9 (items 14-26, 30, 34) and Schedule 10 (items 10-13, 32): Royal Assent Schedule 8 (items 2, 12-25, 26(1)-(3)): 1 July 2007	Sch. 1 (item 43(1), (6)), Sch. 3 (items 3, 4), Sch. 4 (items 4, 5), Sch. 6 (item 8), Sch. 8 (item 26(1)-(3)), Sch. 9 (items 30, 34) and Sch. 10 (item 32)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 1 (item 8), Sch. 2 (item 67(2), (3)), Sch. 3 (item 176), Sch. 4 (item 31(1)), Sch. 7 (item 2) and Sch. 8 (item 9)
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007	82, 2007	21 June 2007	Schedule 6 (items 39, 40): 1 July 2007	--
Veterans' Affairs Legislation Amendment (2007 Measures No. 1) Act 2007	89, 2007	21 June 2007	Schedule 5: 1 July 2007	--
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007	113, 2007	28 June 2007	Schedule 1 (items 20-22): 1 July 2007	--
Social Security Amendment (Apprenticeship Wage Top‑Up for Australian Apprentices) Act 2007	114, 2007	28 June 2007	Schedule 1: 1 July 2007 Remainder: Royal Assent	Sch. 1 (item 3)
Financial Sector Legislation Amendment (Restructures) Act 2007	117, 2007	28 June 2007	28 June 2007	Sch. 2 (item 4) and Sch. 3 (item 24)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 1, 4, 128-194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1-16, 28, 48(1)-(3)), Schedule 6 and Schedule 7 (items 18-68): Royal Assent Schedule 5 (items 31-46): (zzz)	Sch. 1 (items 222, 223, 225, 226), Sch. 2 (item 6), Sch. 5 (item 48(1)-(3)) and Sch. 7 (items 22, 38)
International Trade Integrity Act 2007	147, 2007	24 Sept 2007	Schedule 2 (items 5-9): 25 Sept 2007	Sch. 2 (item 9)
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007	154, 2007	24 Sept 2007	Schedule 1 (items 173-176): 1 Jan 2008 Schedule 1 (item 296): Royal Assent	Sch. 1 (item 296)
Higher Education Endowment Fund (Consequential Amendments) Act 2007	161, 2007	24 Sept 2007	Schedule 1: 25 Sept 2007 (see s. 2(1)) Remainder: Royal Assent	--
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	S. 4, Schedule 1 (items 1-24, 36-67, 71), Schedules 2-6, Schedule 7 (items 1-3, 5-12, 14), Schedule 8 (items 6-13), Schedule 9 and Schedule 10 (items 1, 7-25, 91, 92): Royal Assent Schedule 10 (items 57-88): [see Note 7] Schedule 12 (items 72-87): 27 Sept 2007 (see F2007L03842)	S. 4, Sch. 1 (item 71), Sch. 2 (item 2), Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5 (item 3), Sch. 6 (item 68), Sch. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92) Sch. 7 (item 14) (am. by 88, 2009, Sch. 5 [item 343])
as amended by
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (item 343): Royal Assent	--
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Disability Assistance) Act 2007	182, 2007	28 Sept 2007	Schedule 1: 1 Oct 2007 Remainder: Royal Assent	--
Families, Community Services and Indigenous Affairs Legislation Amendment (Further 2007 Budget Measures) Act 2007	183, 2007	28 Sept 2007	1 Jan 2008	--
Social Security Legislation Amendment (2007 Budget Measures for Students) Act 2007	184, 2007	28 Sept 2007	Schedule 3: 1 Jan 2008	Sch. 3 (item 10)
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008	8, 2008	20 Mar 2008	Schedules 1-7: 28 Mar 2008 (see F2008L00959) Remainder: Royal Assent	--
Screen Australia and the National Film and Sound Archive (Consequential and Transitional Provisions) Act 2008	13, 2008	20 Mar 2008	Schedule 1 (items 3, 4): 1 July 2008 (see s. 2(1) and F2008L01863)	--
Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008	19, 2008	26 May 2008	Schedule 1 (items 17-25) and Schedule 3 (items 14-32): Royal Assent	--
Tax Laws Amendment (Election Commitments No. 1) Act 2008	32, 2008	23 June 2008	23 June 2008	Sch. 1 (item 58) and Sch. 2 (item 3)
Tax Laws Amendment (2008 Measures No. 2) Act 2008	38, 2008	24 June 2008	Schedule 1, Schedule 3, Schedule 4, Schedule 6, Schedule 7 (items 1-3, 5), Schedule 8 (items 1-11), Schedule 9 (items 2-4), Schedule 10, Schedule 12 and Schedule 13: Royal Assent Schedule 5: (zzza) Schedule 8 (items 12-21): [see Note 8 and Table A]	Sch. 1 (item 19), Sch. 3 (item 3), Sch. 4 (item 5), Sch. 5 (item 4), Sch. 7 (item 5), Sch. 8 (items 11, 21), Sch. 9 (item 4), Sch. 10 (item 5), Sch. 12 (item 2) and Sch. 13 (item 3)
First Home Saver Accounts (Consequential Amendments) Act 2008	45, 2008	25 June 2008	26 June 2008	--
Veterans' Entitlements Legislation Amendment (2007 Election Commitments) Act 2008	48, 2008	25 June 2008	Schedule 3 (items 1, 2, 16(1)): 1 July 2008	Sch. 3 (item 16(1))
Tax Laws Amendment (Budget Measures) Act 2008	59, 2008	30 June 2008	30 June 2008	Sch. 1 (item 9) and Sch. 2 (item 2) Sch. 1 (item 15) (rs. by 14, 2009, Sch. 4 [item 51])
as amended by
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 4 (item 51): Royal Assent	--
Social Security and Other Legislation Amendment (Employment Entry Payment) Act 2008	64, 2008	30 June 2008	1 July 2008	Sch. 1 (item 11(1))
Tax Laws Amendment (2008 Measures No. 3) Act 2008	91, 2008	20 Sept 2008	Schedule 1: Royal Assent	Sch. 1 (item 9)
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Schedule 1 (items 10-22, 26): 1 Oct 2008	Sch. 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 1 (items 3-12) and Schedule 3 (items 44-86, 88-173, 189): Royal Assent Schedule 3 (item 87): (zzzb)	Sch. 1 (item 12) and Sch. 3 (items 147, 155)
Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008	115, 2008	21 Nov 2008	Schedule 2 (items 34-41): 1 Mar 2009 (see F2009L00264)	--
Dairy Adjustment Levy Termination Act 2008	123, 2008	25 Nov 2008	Schedule 3 (items 1, 2): 26 Nov 2008	Sch. 3 (item 2)
National Rental Affordability Scheme (Consequential Amendments) Act 2008	130, 2008	28 Nov 2008	1 July 2008	Sch. 1 (item 14)
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008	131, 2008	1 Dec 2008	Schedule 5 (items 3-12): Royal Assent	--
Tax Laws Amendment (Education Refund) Act 2008	141, 2008	9 Dec 2008	Schedule 1 (items 2-5, 10): Royal Assent	Sch. 1 (item 10)
Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008	144, 2008	9 Dec 2008	Schedule 14 (items 59-96): 10 Dec 2008	Sch. 14 (item 96)
Tax Laws Amendment (2008 Measures No. 5) Act 2008	145, 2008	9 Dec 2008	Schedule 2: Royal Assent	Sch. 2 (item 9)
Temporary Residents' Superannuation Legislation Amendment Act 2008	151, 2008	11 Dec 2008	Schedule 1 (items 27-37): 18 Dec 2008 (see F2008L04636)	--
Nation‑building Funds (Consequential Amendments) Act 2008	155, 2008	18 Dec 2008	Schedule 2 (items 45-47) and Schedule 3 (item 8): 1 Jan 2009 (see s. 2(1))	Sch. 3 (item 8)
Household Stimulus Package Act (No. 2) 2009	4, 2009	18 Feb 2009	Schedule 4 and Schedule 5 (items 6-14): Royal Assent	Sch. 4
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009	6, 2009	18 Feb 2009	Schedule 1 (items 2, 3): 18 Feb 2009 (see s. 2(1))	--
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 1, Schedule 4 (items 11-34, 52) and Schedule 5 (items 7-13): Royal Assent Schedule 5 (items 2, 3, 14): 29 Jan 2009 Schedule 5 (items 5, 6): [see Note 9]	Sch. 1 (item 6), Sch. 4 (items 17, 25) and Sch. 5 (item 14)
as amended by
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 2 (item 40): (zzzc)	--
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Schedule 1 (items 1-30, 52-97, 102-105): Royal Assent Schedule 1 (items 106-112, 114): (zzzd)	Sch. 1 (items 102-105, 114)
Social Security Amendment (Liquid Assets Waiting Period) Act 2009	25, 2009	26 Mar 2009	Schedule 1 (items 8-10): (zzze)	--
Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Schedule 2 (items 43-52) and Schedule 3 (items 6-10, 44-47, 102(1)): 27 Mar 2009	Sch. 3 (item 102(1))
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009	31, 2009	22 May 2009	22 May 2009	--
Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009	35, 2009	27 May 2009	Schedule 1 (items 13-15): Royal Assent	--
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 1 (items 17-26), Schedule 2 (items 2-16, 19-39, 41-48), Schedule 4 (items 2-12), Schedule 5 (items 1-12, 15) and Schedule 8 (items 1, 2, 5): Royal Assent Schedule 2 (item 1): (zzzf) Schedule 3: 1 July 2009 Schedule 4 (items 16-19): [see Note 10 and Table A] Schedule 8 (items 3, 4): [see Note 10]	Sch. 1 (item 22), Sch. 2 (items 41-48), Sch. 3 (item 2), Sch. 4 (item 19), Sch. 5 (item 15) and Sch. 8 (item 5)
Tax Laws Amendment (2009 Measures No. 3) Act 2009	47, 2009	24 June 2009	Schedule 2 (item 1) and Schedule 4: Royal Assent	Sch. 4 (item 7)
Family Assistance Legislation Amendment (Child Care) Act 2009	50, 2009	24 June 2009	Schedule 1 (items 15, 40, 41): Royal Assent	--
Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009	52, 2009	24 June 2009	Schedule 1 (items 1-3): 1 July 2009	Sch. 1 (item 3)
Fair Work (State Referral and Consequential and Other Amendments) Act 2009	54, 2009	25 June 2009	Schedule 18 (items 6-9): (zzzg)	--
Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009	60, 2009	29 June 2009	Schedule 4 (items 35-40): 20 Sept 2009	--
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009	62, 2009	29 June 2009	Schedule 3 (items 1-10): Royal Assent	--
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009	75, 2009	27 Aug 2009	Schedule 1 (item 208): [see Note 11]	--
Veterans' Affairs Legislation Amendment (Budget Measures) Act 2009	80, 2009	10 Sept 2009	Schedule 1 (items 13, 14): 11 Sept 2009	--
Veterans' Affairs and Other Legislation Amendment (Pension Reform) Act 2009	81, 2009	10 Sept 2009	Schedule 4 (items 54-67): (zzzh) Schedule 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)): 20 Sept 2009	Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1))
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	S. 4, Schedule 3 (items 1, 5-23), Schedule 4 (items 2-5) and Schedule 5 (items 113-204, 258, 282, 319-341, 344): Royal Assent Schedule 2 (items 4-15, 25-27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): [see Note 12] Schedule 5 (items 237, 238): (zzzi)	S. 4, Sch. 2 (items 25-27, 30, 31), Sch. 3 (item 23), Sch. 4 (item 5) and Sch. 5 (items 282, 336, 338, 344)

Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - NOTES