Contents

Part I--Preliminary                                                                                                                 1

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

2............ Interpretation ...................................................................................... 1

2A......... Application of the Criminal Code ...................................................... 6

3............ Extension of Act to external Territories ............................................. 6

3AA...... Schedule 1 ........................................................................................... 6

Part IA--Administration                                                                                                      8

3A......... General administration of Act ............................................................ 8

3B......... Annual report ..................................................................................... 8

3C......... Secrecy .............................................................................................. 10

3D......... Provision of taxation information to Australian Crime Commission 12

3E.......... Use of tax information by law enforcement agencies and eligible Royal Commissions etc.     21

3EA....... Use by ASIO officers of tax information ......................................... 26

3EB....... Use by legal practitioners of tax information provided by ASIO .... 29

3EC....... Use by IGIS officers of tax information provided by ASIO ............ 29

3ED....... Providing tax information relevant to sponsorship under the Migration Act 1958   30

3F.......... Provision of taxation information to Chief Executive Officer of Customs               32

3G......... Providing taxation information to the Project Wickenby taskforce .. 33

3H......... Providing taxation information to prescribed taskforces .................. 36

Part II--Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation                                                                                                                   39

4............ Commissioner and Second Commissioners of Taxation ................... 39

4A......... Statutory Agency etc. for purposes of Public Service Act .............. 39

5............ Tenure of Commissioner and Second Commissioners ...................... 39

5A......... Remuneration and allowances of Commissioner and Second Commissioners          39

6............ Leave of absence ............................................................................... 40

6A......... Resignation ....................................................................................... 40

6B......... Acting appointments ........................................................................ 40

6C......... Suspension and removal from office of Commissioner or Second Commissioner    42

6D......... Powers of Second Commissioner ..................................................... 43

7............ Deputy Commissioners of Taxation ................................................ 44

8............ Delegation ......................................................................................... 44

Part IIA--The general interest charge                                                                      46

8AAA... Overview .......................................................................................... 46

8AAB... When the general interest charge applies .......................................... 46

8AAC... Amount of the general interest charge .............................................. 49

8AAD... What is the general interest charge rate? ......................................... 50

8AAE.... When the charge is due and payable ................................................. 51

8AAF.... Notification by Commissioner ......................................................... 51

8AAG... Remission of the charge .................................................................... 51

8AAGA Rounding of the charge ..................................................................... 52

8AAH... Judgment for payment of an unpaid amount .................................... 52

Part IIB--Running balance accounts, application of payments and credits, and related matters                 54

Division 1--Preliminary                                                                                             54

8AAZA Definitions ........................................................................................ 54

8AAZB. Trustee to be treated as separate entity for each capacity ............... 56

Division 2--Running Balance Accounts (or RBAs)                                    57

8AAZC. Establishment of RBAs .................................................................... 57

8AAZD Allocation of tax debts to RBAs ...................................................... 57

8AAZF. General interest charge on RBA deficit debt .................................... 58

8AAZG RBA statements ............................................................................... 58

8AAZH Liability for RBA deficit debt .......................................................... 58

8AAZI.. RBA statement to be evidence ......................................................... 59

8AAZJ.. Evidentiary certificate about RBA transactions etc. ........................ 59

Division 3--Treatment of payments, credits and RBA surpluses       61

8AAZL. Amounts covered by this Division ................................................... 61

8AAZLAMethod 1--allocating the amount first to an RBA ......................... 61

8AAZLBMethod 2--applying the amount first against a non‑RBA tax
debt ................................................................................................... 62

8AAZLCRBA surplus and related credits must remain equivalent if one
or the other is applied ....................................................................... 63

8AAZLDSpecial priority credits: HEC and FS assessment debts and
compulsory repayment amounts ...................................................... 63

8AAZLEInstructions to Commissioner not binding ....................................... 63

Division 3A--Refunds of RBA surpluses and credits                               64

8AAZLFCommissioner must refund RBA surpluses and credits .................. 64

8AAZLGRetaining refunds until information or notification given ................ 64

8AAZLHHow refunds are made ..................................................................... 65

Division 4--Miscellaneous provisions about tax debts                            67

8AAZM................................................ When payments are treated as received   67

8AAZMAElectronic payment of tax debts .................................................... 67

8AAZMBSaturdays, Sundays and public holidays ........................................ 67

8AAZN Overpayments made by the Commissioner under taxation laws ..... 68

Part III--Prosecutions and offences                                                                           69

Division 1--Preliminary                                                                                             69

8A......... Interpretation .................................................................................... 69

8AB...... Application of Part to the Development Allowance Authority Act 1992   70

Division 2--Offences                                                                                                   71

Subdivision A--Failure to comply with taxation requirements                         71

8B......... Interpretation .................................................................................... 71

8C......... Failure to comply with requirements under taxation law ................. 72

8D......... Failure to answer questions when attending before the Commissioner etc.             73

8E.......... Penalties for failure to comply with requirements under taxation law 73

8F.......... Election to treat offence otherwise than as prescribed taxation offence   74

8G......... Order to comply with requirement ................................................... 74

8H......... Penalty for failure to comply with order to comply ........................ 75

8HA...... Court may order payment of amount in addition to penalty ........... 75

Subdivision B--Offences relating to statements, records and certain other Acts              76

8J.......... Interpretation .................................................................................... 76

8K......... False or misleading statements ......................................................... 83

8L.......... Incorrectly keeping records etc. ........................................................ 83

8M........ Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)       84

8N......... Recklessly making false or misleading statements ............................ 85

8Q......... Recklessly incorrectly keeping records etc. ...................................... 85

8R......... Penalties for offences against sections 8N and 8Q ........................... 86

8S.......... Election to treat offence otherwise than as prescribed taxation offence   86

8T......... Incorrectly keeping records with intention of deceiving or misleading etc.              87

8U......... Falsifying or concealing identity with intention of deceiving or misleading etc.       88

8V......... Penalties for offences against sections 8T and 8U ........................... 88

8W........ Court may order payment of amount in addition to penalty ........... 89

Subdivision BA--Offences relating to tax file numbers                                     92

8WA..... Unauthorised requirement etc. that tax file number be quoted ......... 92

8WB...... Unauthorised recording etc. of tax file number ................................. 93

8WC...... Conducting affairs so as to avoid tax file number requirements ....... 94

Subdivision C--Miscellaneous                                                                                95

8XA...... Unauthorised access to taxation records ........................................... 95

8XB...... Secrecy .............................................................................................. 96

8Y......... Liability of officers etc. of corporations ........................................... 98

8Z......... Evidentiary certificate relating to previous convictions ................... 99

Division 3--Prosecution of taxation offences                                               100

8ZA...... Prosecution of taxation offences ..................................................... 100

8ZB....... Prosecution may be commenced at any time .................................. 100

8ZC....... Place where offence committed ...................................................... 101

8ZD...... Conduct by servants or agents of corporations .............................. 101

8ZE....... Civil penalty not payable if prosecution instituted ....................... 102

8ZF....... Penalties for corporations ............................................................... 102

8ZG...... Enforcement of orders for payment ............................................... 103

8ZH...... Penalties not to relieve from tax ..................................................... 104

Division 4--Prescribed taxation offences                                                       105

8ZJ........ Prosecution of prescribed taxation offences ................................... 105

8ZK...... Protection of witnesses .................................................................. 106

8ZL....... Averment ........................................................................................ 107

8ZM..... Evidence of authority to institute proceedings ............................... 107

8ZN...... Costs ............................................................................................... 108

Division 5--Service of summons for prescribed taxation offences   109

9............ Interpretation .................................................................................. 109

10.......... Service of summons by post .......................................................... 109

11.......... Notice of conviction in absentia ..................................................... 109

12.......... Notice of intention to issue warrant in default of payment ........... 110

13.......... Limitation of action to enforce payment of fine ............................. 111

13A....... Setting aside of conviction or order ................................................ 111

13B....... Proof of service of summons or notice ........................................... 113

13C....... Application of other laws ............................................................... 113

Division 6--Setting aside etc. of conviction or order on application of Commissioner                 115

13CA.... Setting aside etc. of conviction or order on application of Commissioner                115

Part IIIA--Co‑operation between Commonwealth and State taxation authorities                 117

Division 1--Interpretation                                                                                      117

13D....... Interpretation .................................................................................. 117

Division 2--Trans‑border investigations                                                        119

13E........ State taxation officers may refer matters to Commissioner for investigation           119

13F........ Access to documents etc. ............................................................... 119

13G....... Commissioner may obtain information and evidence ..................... 120

13H....... State taxation officers to observe secrecy in relation to trans‑border investigations                121

Division 3--Provision of Commonwealth taxation information to State taxation authorities      122

13J........ Provision of Commonwealth taxation information to State taxation authorities      122

Division 4--Certification by State taxation officer of copies of, and extracts from, documents                124

13K....... Certification by State taxation officer of copies of, and extracts from, documents 124

Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws                                                                                                                     126

13L........ Australian Taxation Office may perform functions under State/Territory debits tax laws      126

Part IVA--Departure from Australia of certain tax debtors                      128

Division 1--Interpretation                                                                                      128

14Q....... Interpretation .................................................................................. 128

Division 2--Prohibition and authorisation of departure of certain tax debtors 129

14R....... Departure from Australia of certain tax debtors prohibited ........... 129

14S........ Departure prohibition orders .......................................................... 129

14T....... Revocation and variation of departure prohibition orders .............. 130

14U....... Departure authorisation certificates ............................................... 131

Division 3--Appeals from, and review of, decisions of the Commissioner          134

14V....... Appeals to courts against making of departure prohibition orders 134

14W...... Jurisdiction of courts ...................................................................... 134

14X....... Orders of court on appeal ............................................................... 134

14Y....... Applications for review of certain decisions .................................. 135

Division 4--Enforcement                                                                                        136

14Z....... Powers of authorised officers ......................................................... 136

14ZA.... Certain tax debtors to produce authority to depart etc. ................. 137

Part IVC--Taxation objections, reviews and appeals                                     138

Division 1--Introduction                                                                                         138

14ZL..... Part applies to taxation objections ................................................. 138

14ZM... Division 2--Interpretive ................................................................ 138

14ZN.... Division 3--Taxation objections .................................................... 138

14ZO.... Division 4--Tribunal review .......................................................... 138

14ZP..... Division 5--Federal Court appeals ................................................ 138

Division 2--Interpretive provisions                                                                  139

14ZQ.... General interpretation provisions ................................................... 139

14ZR..... Taxation decisions covered by single notice to be treated as single decision            140

14ZS..... Ineligible income tax remission decisions ........................................ 141

Division 3--Taxation objections                                                                          142

14ZU.... How taxation objections are to be made ......................................... 142

14ZV..... Limited objection rights in the case of certain amended taxation decisions              142

14ZVA.. Limited objection rights because of objection against private ruling 142

14ZW.... When taxation objections are to be made ........................................ 142

14ZX.... Commissioner to consider applications for extension of time ........ 146

14ZY..... Commissioner to decide taxation objections ................................... 147

14ZYA.. Person may require Commissioner to make an objection decision . 147

14ZYB.. Requiring Commissioner to make a private ruling .......................... 148

14ZZ..... Person may seek review of, or appeal against, Commissioner's decision                148

Division 4--AAT review of objection decisions and extension of time refusal decisions            150

14ZZA.. Modified AAT Act to apply ......................................................... 150

14ZZB.. Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions     150

14ZZC.. Modification of section 29 of the AAT Act .................................. 150

14ZZD.. Modification of section 30 of the AAT Act .................................. 151

14ZZE.. Hearings before Tribunal other than Small Taxation Claims Tribunal to be held in private if applicant so requests ........................................................................................................ 151

14ZZF.. Modification of section 37 of the AAT Act .................................. 151

14ZZG.. Modification of section 38 of the AAT Act .................................. 152

14ZZJ... Modification of section 43 of the AAT Act .................................. 153

14ZZK.. Grounds of objection and burden of proof ..................................... 153

14ZZL.. Implementation of Tribunal decisions ............................................ 154

14ZZM. Pending review not to affect implementation of taxation decisions 154

Division 5--Federal Court appeals against objection decisions        155

14ZZN.. Time limit for appeals .................................................................... 155

14ZZO.. Grounds of objection and burden of proof ..................................... 155

14ZZP.. Order of Federal Court on objection decision ................................. 155

14ZZQ.. Implementation of Federal Court order in respect of objection decision 155

14ZZR.. Pending appeal not to affect implementation of taxation decisions 156

14ZZS... Transfer of certain proceedings to Family Court ........................... 156

Part V--Miscellaneous                                                                                                     159

15.......... Appearance by Commissioner etc. ................................................. 159

15A....... Certification by Commissioner of copies of, and extracts from, documents            160

16.......... Payments out of Consolidated Revenue Fund ............................... 161

16A....... Regulations may provide for methods of payment of tax liabilities etc. 162

16B....... Certain liabilities to be reduced to nearest multiple of 5 cents ....... 163

17.......... Powers of taxation officers in relation to references to currency etc. 163

17A....... Powers of Federal Court and Federal Magistrates Court in respect of taxation matters          164

17B....... Injunctions to prevent contravention of secrecy provisions .......... 165

17C....... Requests to be prescribed as an eligible Royal Commission .......... 166

18.......... Regulations ..................................................................................... 167

  

Notes to the Taxation Administration Act 1953

Note 1

The Taxation Administration Act 1953 as shown in this compilation comprises Act No. 1, 1953 amended as indicated in the Tables below.

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

All relevant information pertaining to application, saving or transitional provisions prior to 17 April 1997 is not included in this compilation. For subsequent information see Table A.

The Taxation Administration Act 1953 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994 see Table B.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Taxation Administration Act 1953	1, 1953	4 Mar 1953	1 Apr 1953
Income Tax and Social Services Contribution Assessment Act 1953	28, 1953	15 Apr 1953	15 Apr 1953	--
Entertainments Tax Abolition Act 1953 (a)	39, 1953	30 Sept 1953	1 Oct 1953	--
Pay‑roll Tax Assessment Act 1953	40, 1953	2 Oct 1953	1 Oct 1953	--
Estate Duty Assessment Act 1953	52, 1953	28 Oct 1953	28 Oct 1953	--
Salaries Adjustment Act 1955	18, 1955	10 June 1955	10 June 1955	S. 3(2)
Salaries (Statutory Offices) Adjustment Act 1957 (a)	39, 1957	12 Sept 1957	1 July 1957	--
Taxation Administration Act 1959	95, 1959	4 Dec 1959	4 Dec 1959	--
Salaries (Statutory Offices) Adjustment Act 1960 (a)	17, 1960	17 May 1960	17 May 1960	S. 2
Salaries (Statutory Offices) Adjustment Act 1964 (a)	75, 1964	5 Nov 1964	5 Nov 1964	S. 2
Taxation Administration Act 1965	155, 1965	18 Dec 1965	14 Feb 1966	--
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	--
Salaries Act 1968 (a)	120, 1968	2 Dec 1968	2 Dec 1968	S. 2
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
Taxation Administration Act 1974	133, 1974	9 Dec 1974	Ss. 1 and 2: Royal Assent Ss. 3, 4, 7, 8 and 10-12: 23 Dec 1974 (see Gazette 1974, No. 103D) Remainder: 1 July 1976 (see Gazette 1976, No. S107)	S. 9(2)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86) Remainder: Royal Assent	Ss. 110(2) and 125-127
Taxation Administration Amendment Act 1979	59, 1979	15 June 1979	15 June 1979	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	S. 3: 18 July 1983 (b)	S. 7(1) and (5)
Taxation Administration Amendment Act 1983	117, 1983	16 Dec 1983	16 Dec 1983	--
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	Ss. 1 and 2: Royal Assent S. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	S. 317
Trust Recoupment Tax (Consequential Amendments) Act 1985	4, 1985	24 Mar 1985	5 Apr 1985 (see s. 2)	--
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	Ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981 Ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3)) Remainder: Royal Assent	S. 2(4) and (5)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	S. 3: (c)	--
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 2) 1985	193, 1985	16 Dec 1985	S. 3: 3 July 1985 (d)	--
National Crime Authority (Miscellaneous Amendments) Act 1985	104, 1985	16 Oct 1985	S. 14(1): 1 July 1984 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 2) 1985	123, 1985	28 Oct 1985	28 Oct 1985	--
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	Part II (ss. 3-9): 1 Jan 1986 Parts IV-VI (ss. 12-17): 1 July 1969 Remainder: Royal Assent	--
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	24 June 1986 (see s. 2)	S. 2(2)
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31-41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	--
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	S. 31 and Parts VII and VIII (ss. 45-56): 24 June 1986 (see s. 2(2)) Remainder: 1 July 1986	Ss. 213, 221, 229 and 231
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	Ss. 33 and 36: 16 Dec 1985 (see s. 2(2)) Ss. 34, 35 and 37-39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225) Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	--
Taxation Administration Amendment (Recovery of Tax Debts) Act 1986	144, 1986	9 Dec 1986	9 Dec 1986	--
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	Part II (ss. 3-6) and ss. 8(a) and 9-11: 1 Jan 1987 S. 8(c): 10 June 1986 Ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650) S. 55: 1 Mar 1987 (see Gazette 1987, No. S32) Remainder: Royal Assent	S. 55(2)
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	5 June 1987 (see s. 2)	--
Taxation Laws Amendment Act (No. 2) 1987	62, 1987	5 June 1987	Part VI (ss. 54, 55) and s. 62: Royal Assent (e) S. 56: 1 July 1987 (see Gazette 1987, No. S131) (e)	S. 55(2)
Taxation Laws Amendment Act (No. 3) 1987	108, 1987	13 Nov 1987	13 Nov 1987	S. 43
Crimes Legislation Amendment Act 1987	120, 1987	16 Dec 1987	Part VII (ss. 32, 33): Royal Assent (f)	--
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	S. 6 and Parts IV, V (ss. 63-88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	--
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	Ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2)) Remainder: Royal Assent	--
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	(see 107, 1989 below)	--
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	Part IV (ss. 21-28) and s. 29(1): 1 Jan 1989 (see Gazette 1988, No. S399) (g)	--
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	--
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	S. 5(o): 18 Dec 1987 Remainder: 30 June 1989 (see s. 2(1))	--
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) Remainder: Royal Assent	--
Child Support (Assessment) Act 1989	124, 1989	21 Sept 1989	1 Oct 1989 (see Gazette 1989, No. S314)	--
Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989	163, 1989	19 Dec 1989	Part 7 (ss. 49-51): 13 Nov 1989 (h)	--
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	S. 31: 19 Jan 1989 Part 4 (ss. 35-37): 25 Jan 1989 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	17 Jan 1990	S. 2(2)
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990	61, 1990	16 June 1990	Part 4 (ss. 25, 26): 1 July 1990 (i)	--
Corporations Legislation Amendment Act 1990	110, 1990	18 Dec 1990	Parts 1 and 2 (ss. 1-7): Royal Assent S. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79) Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)	--
Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990	119, 1990	28 Dec 1990	Ss. 4-6, 7(g), 8, 19-21, 22(g) and 23: 22 Aug 1990 Ss. 7(a)-(f) and 22(a)-(f): 1 Mar 1991 Ss. 9, 10, 41(b) and 42(b): 1 Jan 1991 Remainder: Royal Assent	--
as amended by
Social Security Legislation Amendment Act 1991	69, 1991	25 June 1991	S. 22: Royal Assent (j) S. 23: (j)	--
Debits Tax Termination Act 1990	136, 1990	28 Dec 1990	1 Jan 1991	--
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	8 Jan 1991	--
Social Security Legislation Amendment Act 1990	6, 1991	8 Jan 1991	Part 8 (ss. 96-98): 1 Jan 1991 (k)	--
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	Part 5 (ss. 100-102): Royal Assent (l)	--
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	Part 6 (ss. 92, 93): Royal Assent (m)	--
Industrial Relations Legislation Amendment Act 1991	122, 1991	27 June 1991	Ss. 4(1), 10(b) and 15-20: 1 Dec 1988 Ss. 28(b)-(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332) Remainder: Royal Assent	S. 31(2)
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	Ss. 11 and 89(2): 22 Jan 1991 Ss. 40 and 42: 6 Jan 1992 (see s. 2(3)) Ss. 45, 46, 48-51, 54-58, 60-66, 90(1), (3)-(14), 93-96 and 98-101: 21 Aug 1991 Ss. 47, 52, 53, 59, 90(2) and 97: (n) S. 82(2): 25 Dec 1991 S. 107: 24 June 1992 Ss. 112-117: 1 Mar 1992 (see Gazette 1992, No. GN7) Part 9 (ss. 121, 122): 1 July 1991 Remainder: Royal Assent	Ss. 114-117
Taxation Administration Amendment Act 1992	47, 1992	17 June 1992	17 June 1992	--
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	--
Taxation Laws Amendment Act (No. 3) 1992	98, 1992	30 June 1992	Ss. 32-36: 1 July 1992 Remainder: Royal Assent	--
Taxation Laws Amendment (Self Assessment) Act 1992	101, 1992	30 June 1992	30 June 1992	Ss. 12-14
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
Student Assistance Amendment Act 1992	138, 1992	19 Nov 1992	Ss. 31-43: 1 Jan 1993 Remainder: Royal Assent	--
Taxation Laws Amendment (Superannuation) Act 1992	208, 1992	22 Dec 1992	Part 5 (ss. 90-93): Royal Assent (o)	--
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	S. 125: 23 June 1993 (see Gazette 1993, No. S186) (p)	--
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	Part 6 (ss. 121-126): Royal Assent (q)	--
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	Part 5 (ss. 62, 63): Royal Assent (r)	--
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	Ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52-64: 1 Dec 1993 Remainder: 1 July 1994	S. 77
Taxation Laws Amendment (Infrastructure Borrowings) Act 1994	163, 1994	16 Dec 1994	16 Dec 1994	--
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	--
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2)) Schedule 2 (items 8-13): 1 July 1994 Remainder: Royal Assent	Sch. 2 (items 1, 7, 18, 20)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Schedule 8 (items 6-8): Royal Assent (s)	Sch. 8 (item 8)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 4 (item 145): Royal Assent (t)	--
Family (Tax Initiative) Act 1996	63, 1996	27 Nov 1996	1 Jan 1997	--
Law and Justice Legislation Amendment Act 1997	34, 1997	17 Apr 1997	Schedule 16 (items 1-6, 8-11): 1 July 1997 (see Gazette 1997, No. S244) (u) Schedule 16 (item 7): Royal Assent (u)	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	Sch. 2 (items 5, 6) [see Table A]
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Schedule 7 (items 17, 18): Royal Assent (v)	--
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 1 (items 1-3) and Schedule 6 (item 19): Royal Assent (w)	--
Taxation Laws Amendment (Farm Management Deposits) Act 1998	85, 1998	2 July 1998	2 Jan 1999	--
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 346-352): 1 July 1999 (x)	¾
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 227, 228): 1 July 1999 (see Gazette 1999, No. S283) (y)	S. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4])
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Schedule 1 (item 21): Royal Assent Remainder: 18 Jan 2001	--
A New Tax System (Goods and Services Tax Administration) Act 1999	56, 1999	8 July 1999	1 July 2000	--
as amended by
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 70, 71): (ya)	--
A New Tax System (Indirect Tax Administration) Act 1999	59, 1999	8 July 1999	(z)	--
as amended by
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 5 (item 1): (za)	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 4 (item 1): 1 July 2000 (zb)	--
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 10 (items 66, 67A): 10 Dec 1999 (zc) Schedule 10 (item 67): (zc) Schedule 10 (item 68): 1 July 2000 (zc)	Sch. 10 (item 68) [see Table A] S. 2 (am. by 172, 1999, Sch. 2 [items 1, 2])
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	10 Dec 1999	Schedule 2 (items 1, 2, 5): (zca)	--
A New Tax System (Australian Business Number Consequential Amendments) Act 1999	85, 1999	8 July 1999	8 July 1999 (see s. 2)	--
Taxation Laws Amendment Act (No. 4) 1999	94, 1999	16 July 1999	Schedule 7: Royal Assent (zd)	--
Statute Stocktake Act 1999	118, 1999	22 Sept 1999	22 Sept 1999	--
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999	128, 1999	13 Oct 1999	S. 9 and Schedule 1 (items 75, 76): 13 Oct 1999 (ze) Schedule 3 (items 2, 3): 2 June 1997 (see Gazette 1997, No. S202) (ze) Schedule 3 (items 5, 6): Royal Assent (ze)	S. 9 [see Table A]
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 911-915): 5 Dec 1999 (see Gazette 1999, No. S584) (zf)	--
Australian Security Intelligence Organisation Legislation Amendment Act 1999	161, 1999	10 Dec 1999	Schedule 6: Royal Assent (zg)	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 5 (items 2, 3): (zh) Schedule 5 (items 4-10): (zh)	--
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 7 (item 38) and Schedule 8 (items 19-22): (zi)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 1-4, 85-88) and Schedule 2 (items 1-22, 35, 36, 75-82, 92, 93): Royal Assent (zj)	Sch. 1 (item 4) and Sch. 2 (items 35, 36, 92, 93) Sch. 1 (item 3) (am. by 179, 1999, Sch. 10 [item 20]; 44, 2000, Sch. 4 [items 2, 3]) [see Table A]
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 20): (zja)	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 4 (items 2, 3): (zjb)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 1 (items 1-4, 7, 8), Schedule 2 (items 1, 2, 86-93, 103-107, 130, 131), Schedule 6 (item 23), Schedule 10 (items 1-18) and Schedule 14: (zk) Schedule 2 (item 3): (zk) Schedule 2 (item 4): (zk) Schedule 2 (items 94-102): (zk) Schedule 3 (items 1, 2): (zk) Schedule 4 (items 1, 2): (zk) Schedule 5 (items  69, 73) and Schedule 6 (items 14-22, 24(5), (6)): Royal Assent (zk) Schedule 11 (items 111, 112): 1 July 2000 (zk) Schedule 12 (items 4-20) and Schedule 15 (items 9-18): 1 July 2000 (zk) Schedule 12 (item 21): (zk)	Sch. 1 (items 7, 8), Sch. 2 (items 107, 130, 131), Sch. 3 (item 2), Sch. 4 (item 2), Sch. 5 (item 73) and Sch. 6 (item 24(5), (6)) Sch. 2 (item 2) (am. by 44, 2000, Sch. 3 [item 4]; 91, 2000, Sch. 2 [item 1A]) [see Table A]
as amended by
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 3 (item 4): (zka)	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 2 (item 1A): (zkb)	--
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 41): (zkc)	--
Federal Magistrates (Consequential Amendments) Act 1999	194, 1999	23 Dec 1999	Schedule 24: 23 Dec 1999 (zl)	--
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999	201, 1999	23 Dec 1999	Schedule 2: 24 Dec 1999 (zm)	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 1, Schedule 3 (items 55-67) and Schedule 4 (items 17-48): (zn) Schedule 2 (item 12): 1 Apr 2002 (zn) Schedule 3 (item 68): (zn)	Sch. 3 (item 62) [see Table A]
Taxation Laws Amendment Act (No. 2) 2000	58, 2000	31 May 2000	Schedule 8 (item 20): 1 July 1999 (zo)	--
Fuel Sales Grants (Consequential Amendments) Act 2000	60, 2000	19 June 2000	19 June 2000 (see s. 2)	--
Taxation Laws Amendment Act (No. 6) 2000	76, 2000	28 June 2000	28 June 2000	Sch. 1 (item 8(4)) [see Table A]
Diesel and Alternative Fuels Grants Scheme Amendment Act 2000	77, 2000	30 June 2000	Schedule 2: Royal Assent (zp)	--
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Schedule 1 (items 26A, 26B, 27-58): Royal Assent (zq)	Sch. 1 (item 58) [see Table A]
New Business Tax System (Miscellaneous) Act (No. 2) 2000	89, 2000	30 June 2000	Schedule 2 (items 114, 116): (zr) Schedule 2 (items 115, 117): Royal Assent (zr) Schedule 7: (zr)	S. 2(6) (am. by 57, 2002, Sch. 12 [item 46])
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 46): (zra)	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 1 and Schedule 2 (items 68-120, 142A, 143, 144): (zs) Schedule 3 (items 1-16): (zs)	Sch. 1 (item 4) and Sch. 2 (item 144) Sch. 1 (item 3) am. by 101, 2006, Sch. 2 [items 14-17]) [see Table A]
as amended by
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 14-17): Royal Assent	--
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 1 (items 10, 10A, 11), Schedule 4 (item 10), Schedule 6 (items 8-10), Schedule 7 (item 33) and Schedule 11 (item 17): (zt) Schedule 7 (items 31, 32) and Schedule 9 (items 12-16, 18): (zt)	Sch. 9 (item 18) [see Table A]
Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000	94, 2000	30 June 2000	Schedule 5: 1 July 2000 (zu)	--
Youth Allowance Consolidation Act 2000	106, 2000	6 July 2000	Schedule 5 (items 10, 11): 1 July 1998 (zv) Schedule 5 (item 12): 1 July 1999 (zv)	--
Social Security and Veterans' Entitlements Legislation Amendment (Private Trusts and Private Companies--Integrity of Means Testing) Act 2000	132, 2000	13 Nov 2000	13 Nov 2000	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7, 9-11, 32): Royal Assent Remainder: 24 May 2001	Sch. 2 (items 418, 419) [see Table A]
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 5 (items 4-17, 18(1A), (2)): Royal Assent (zw) Schedule 7 (items 19, 20): (zw)	Sch. 5 (item 18(1A), (2)) [see Table A]
Taxation Laws Amendment Act (No. 7) 2000	173, 2000	21 Dec 2000	Schedule 2: (zx)	Sch. 2 (item 5) [see Table A]
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Schedule 7 (items 28-37): 4 May 2001 (zy)	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 509, 510): 15 July 2001 (see Gazette 2001, No. S285) (zz)	Ss. 4-14 [see Note 1]
Family and Community Services Legislation (Simplification and Other Measures) Act 2001	71, 2001	30 June 2001	Schedule 2 (item 24): 1 July 1998 (zza)	--
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 (items 22, 62(1)), Sch. 2 (items 40, 48-53, 95(1)), Sch. 3 (items 29, 32, 33), Sch. 4 (item 10) and Sch. 5 (item 3) [see Table A]
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 56): (zzaa)	--
Child Support Legislation Amendment Act 2001	75, 2001	30 June 2001	Schedule 5 (items 71-73): Royal Assent (zzb)	--
Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001	121, 2001	24 Sept 2001	Ss. 1-3: Royal Assent Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)	--
National Crime Authority Legislation Amendment Act 2001	135, 2001	1 Oct 2001	Schedules 1-7 and 9-12: 12 Oct 2001 (see Gazette 2001, No. S428) Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428) Remainder: Royal Assent	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	S. 4 and Schedule 3: 15 Dec 2001 (zzc)	S. 4 [see Table A]
Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001	159, 2001	1 Oct 2001	29 Oct 2001	Sch. 1 (item 97) [see Table A]
New Business Tax System (Debt and Equity) Act 2001	163, 2001	1 Oct 2001	1 July 2001	--
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 25) [see Table A]
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	Schedule 6 (items 18, 18A, 19(3), (4)): Royal Assent (zzd)	Sch. 6 (item 19(3), (4)) [see Table A]
Taxation Laws Amendment (Superannuation) Act (No. 1) 2002	15, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (item 21) [see Table A]
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	Schedule 6 (items 10, 11): 1 July 2002 (zze) Schedule 6 (items 12-14): 27 July 2002 (zze)	Sch. 6 (items 11, 14) [see Table A]
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 36, 37): (zzf) Schedule 12 (items 87-94): Royal Assent	--
New Business Tax System (Consolidation) Act (No. 1) 2002	68, 2002	22 Aug 2002	24 Oct 2002 (see s. 2)	--
Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002	86, 2002	11 Oct 2002	Ss. 1-3: Royal Assent Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)	--
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	117, 2002	2 Dec 2002	Schedule 11 (items 12-15) and Schedule 14 (items 14, 15): (zzg)	--
Australian Crime Commission Establishment Act 2002	125, 2002	10 Dec 2002	Schedule 2 (items 125-187, 226): 1 Jan 2003	Sch. 2 (item 226) [see Table A]
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1-52,  54-75, 78-82): 20 May 2002 Remainder: Royal Assent	--
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003	11 Apr 2003	Schedule 4 (items 8-10), Schedule 6 (items 11, 12), Schedule 14 (items 8-12), Schedule 23 (item 14), Schedule 24 (items 1-19) and Schedule 28 (items 14-18, 19(3)): (zzh)	Sch. 24 (item 19) and Sch. 28 (item 19(3)) [see Table A]
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003	Sch. 5 (items 36, 37) [see Table A]
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	Schedule 3 (items 134-139, 140(1)), Schedule 5 and Schedule 6 (items 2, 3): Royal Assent	Sch. 3 (item 140(1)), Sch. 5 (item 30) and Sch. 6 (item 3) [see Table A]
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003 Schedule 10 (item 12): Royal Assent	Sch. 9 (items 18(2), 19) [see Table A]
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Schedule 6 (items 32, 33, 35): (zzi) Schedule 6 (item 34): Royal Assent	--
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Schedule 2 (items 15-26, 40) and Schedule 7 (items 19-22): Royal Assent	Sch. 2 (item 40) and Sch. 7 (items 20, 22) [see Table A]
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	12 Nov 2003	Sch. 1 (item 25) [see Table A]
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Schedule 2 (items 24-26): Royal Assent	Sch. 2 (item 26) [see Table A]
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003	133, 2003	17 Dec 2003	17 Dec 2003	Sch. 4 (item 79) [see Table A]
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 8 (items 22, 23, 24(4)): Royal Assent	Sch. 8 (item 24(4)) [see Table A]
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Schedule 2 (items 152-160): (zzj)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	--
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	Ss. 1-3: Royal Assent Remainder: 1 July 2004 (see s. 2(1))	--
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Schedule 1 (item 84): (zzk) Schedule 1 (item 107): (zzk) Schedule 1 (items 125, 126(1), (6), (11)): Royal Assent	Sch. 1 (item 126(1), (6), (11)) [see Table A]
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Schedule 10 (items 41, 44(2), (3), 45): 1 July 2005	Sch. 10 (items 44(2), (3), 45) [see Table A]
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 210, 211): (zzka)	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Schedule 11 (items 3-15): (zzl) Schedule 11 (item 130): (zzl) Schedule 11 (items 155-160, 163, 164): Royal Assent	--
Tax Laws Amendment (Small Business Measures) Act 2004	134, 2004	13 Dec 2004	Schedule 1 (items 15, 16), Schedule 2 (items 22, 23) and Schedule 3 (items 8-10): Royal Assent	Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10) [see Table A]
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	S. 4 and Schedule 1 (items 426, 496): Royal Assent	S. 4 and Sch. 1 (item 496) [see Table A]
Tax Laws Amendment (Long‑term Non‑reviewable Contracts) Act 2005	10, 2005	22 Feb 2005	Schedule 1 (item 18): 1 July 2005	--
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 2 (items 13, 14(2)) and Schedule 3 (items 103-109, 111(3)): Royal Assent	Sch. 2 (item 14(2)) and Sch. 3 (item 111(3)) [see Table A]
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 1 (items 12, 13) and Schedule 10 (items 233-241, 275): Royal Assent	Sch. 1 (item 13) [see Table A]
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 3: Royal Assent	Sch. 3 (item 3) [see Table A]
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005	75, 2005	29 June 2005	29 June 2005	Sch. 1 (item 31) and Sch. 2 (item 16) [see Table A]
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 4 (items 7, 9) [see Table A]
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 4 (item 5) and Sch. 6 (item 28(1)) [see Table A]
Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005	83, 2005	6 July 2005	Schedule 3: Royal Assent	--
Statute Law Revision Act 2005	100, 2005	6 July 2005	Schedule 1 (items 64, 65): Royal Assent	--
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Schedule 2 (item 25): Royal Assent	--
Tax Laws Amendment (2005 Measures No. 4) Act 2005	160, 2005	19 Dec 2005	Schedule 4: 6 June 2006 (see F2006L01656) Remainder: Royal Assent	Sch. 1 (item 14(2), (3)) and Sch. 4 (item 27) [see Table A]
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 1 (items 27-37, 46-56, 59) and Schedule 2 (items 1, 16-32): Royal Assent	Sch. 1 (items 32, 35, 37, 59) and Sch. 2 (items  28-32) [see Table A]
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	Sch. 3 (item 17) [see Table A]
Student Assistance Legislation Amendment Act 2006	47, 2006	22 May 2006	Schedule 1 (items 24, 25) and Schedule 2 (items 26, 27): 1 July 2006	Sch. 1 (item 25) and Sch. 2 (item 27) [see Table A]
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 131-169, 217-219): Royal Assent	Sch. 7 (items 133, 138, 139, 165) [see Table A]
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 39-58, 160-165): 1 July 2006 (see s. 2(1)) Schedule 5 (items 59, 60): (zzm)	Sch. 5 (items 53-58, 60) [see Table A]
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006	74, 2006	26 June 2006	Schedule 1 (items 97-100): 1 July 2006	--
Petroleum Resource Rent Tax Assessment Amendment Act 2006	78, 2006	30 June 2006	Schedule 1 (items 11, 12) and Schedule 4 (items 25-38): 1 July 2006	Sch. 1 (item 12) and Sch. 4 (item 38) [see Table A]
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 4 (items 10-14), Schedule 6 (items 10, 11) and Schedule 7 (items 4-6): Royal Assent	Sch. 4 (item 14) and Sch. 7 (item 6) [see Table A]
as amended by
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (item 23): Royal Assent	--
Law Enforcement Integrity Commissioner (Consequential Amendments) Act 2006	86, 2006	30 June 2006	Schedule 1 (items 71, 72): 30 Dec 2006 (see s. 2(1))	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 1 (item 11) and Sch. 2 (item 7) [see Table A]
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, 3-11, 14, 15) [see Table A]
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (items 17-21): Royal Assent	Sch. 2 (item 19) [see Table A]
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 1 (item 25): (zzn) Schedule 4 (item 32): Royal Assent	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 1 (items 19-24), Schedule 2 (items 4, 5), Schedule 4 (items 11-13, 15, 16) and Schedule 5 (items 31-34, 36): Royal Assent Schedule 4 (item 14) and Schedule 5 (item 35): (zzo)	Sch. 1 (item 24), Sch. 4 (item 16) and Sch. 5 (items 32, 36) [see Table A]
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 366-393, 406(1)-(3)): (zzp) Schedule 3 (items 61-66): 15 Mar 2007 Schedule 4 (item 12): 15 Mar 2007 (see s. 2(1))	Sch. 1 (item 406(1)-(3)) and Sch. 3 (item 66) [see Table A]
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 3 (items 17, 18): 1 July 2007	--
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007	12 Apr 2007	12 Apr 2007	--
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 1 (item 5) and Sch. 3 (item 39) [see Table A]
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 3 (item 22): Royal Assent	--
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 8 (items 3, 26(1), (2)): 1 July 2007 Schedule 10 (items 1, 2, 14-32): Royal Assent	Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32) [see Table A]
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 2 (item 67(3)) and Sch. 6 (item 9) [see Table A]
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 212, 222, 225, 226), Schedule 4 (items 47, 48, 51, 52), Schedule 5 (items 29, 30, 48(1), (4), (5)) and Schedule 7 (items 99-102, 104(3)): Royal Assent Schedule 5 (item 47): (zzq)	Sch. 1 (items 222, 225, 226), Sch. 4 (items 51, 52) and Sch. 5 (item 48(1), (4), (5)) [see Table A]
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	Schedule 1 (items 68-70, 71(12)): Royal Assent	Sch. 1 (item 71(12)) [see Table A]
Tax Laws Amendment (Election Commitments No. 1) Act 2008	32, 2008	23 June 2008	Schedule 1 (items 1, 24-58): Royal Assent	Sch. 1 (item 58) [see Table A]
First Home Saver Accounts (Consequential Amendments) Act 2008	45, 2008	25 June 2008	Schedule 1 (items 53-66), Schedule 4 (item 64), Schedule 6 (items 18-21) and Schedule 7 (item 56): 26 June 2008	--
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 480-491): 4 July 2008	--
Tax Laws Amendment (2008 Measures No. 3) Act 2008	91, 2008	20 Sept 2008	Schedule 2: 1 July 2008	Sch. 2 (items 16, 18) [see Table A]
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Schedule 1 (items 24-26) and Schedule 2 (items 41, 42): 1 Oct 2008	Sch. 1 (item 26) [see Table A]
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (items 177-185): Royal Assent	--
Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008	105, 2008	17 Oct 2008	Schedule 1 (item 60): (zzr)	--
Tax Laws Amendment (Education Refund) Act 2008	141, 2008	9 Dec 2008	Schedule 1 (items 8-10): Royal Assent	Sch. 1 (item 10) [see Table A]
Tax Laws Amendment (Luxury Car Tax--Minor Amendments) Act 2008	150, 2008	11 Dec 2008	Schedule 1 (items 6, 7): Royal Assent	Sch. 1 (item 7) [see Table A]
Temporary Residents' Superannuation Legislation Amendment Act 2008	151, 2008	11 Dec 2008	Schedule 1 (items 23-26): 18 Dec 2008 (see F2008L04636)	--
Migration Legislation Amendment (Worker Protection) Act 2008	159, 2008	18 Dec 2008	Schedule 2: 14 Sept 2009 (see F2009L02375)	Sch. 2 (item 2) [see Table A]
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009	6, 2009	18 Feb 2009	Schedule 1 (items 5-7): 18 Feb 2009 (see s. 2(1))	--
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 2 and Schedule 4 (items 37-44): Royal Assent	Sch. 2 (item 9) and Sch. 4 (items 39, 44) [see Table A]
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Schedule 1 (items 101-105): Royal Assent	Sch. 1 (items 102-105) [see Table A]
Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Schedule 1 (items 1-3, 5): Royal Assent Schedule 1 (item 4): [see Note 3] Schedule 2 (items 64-66) and Schedule 3 (items 11-18, 102(1)): 27 Mar 2009	Sch. 1 (item 5) and Sch. 3 (item 102(1)) [see Table A]
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 1 (items 34, 35) and Schedule 6 (item 34): Royal Assent	Sch. 1 (item 35) [see Table A]
Tax Laws Amendment (2009 Measures No. 3) Act 2009	47, 2009	24 June 2009	Schedule 1 (items 1, 2, 6): 25 June 2009 Schedule 1 (items 3-5): [see Note 4] Schedule 2 (items 2-15): Royal Assent	Sch. 1 (item 6) and Sch. 2 (item 15) [see Table A]
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 2 (items 16-22, 25-31): 1 Oct 2009 Schedule 2 (item 24): [see Note 5] Schedule 5 (items 233-236, 239-243, 246-257): Royal Assent	Sch. 2 (items 25-31) [see Table A]

(a)     The Acts marked (a) were repealed by section 7 of the Statute Law Revision Act 1973.

         Subsection 7(2) of that Act provides as follows:

                 (2)   The repeal of an Act by this section does not affect the operation of:

                             (a)   any amendment of another Act made by the repealed Act; or

                             (b)   any provision for the citation of that other Act as amended by the repealed Act.

(b)    The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.

(c)     The Taxation Administration Act 1953 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsections 2(1) and (45) of which provide as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.

               (45)   The amendments of sections 8J and 8Z of the Taxation Administration Act 1953 made by this Act shall be deemed to have come into operation immediately after the commencement of section 3 of the Taxation Laws Amendment Act 1984.

         In pursuance of subsection (1) the date of the commencement was 3 July 1985.

         In pursuance of subsection (45) the date of the commencement was 14 December 1984.

(d)     The Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1985, subsection 2(15)(b) of which provides as follows:

               (15)   The amendments of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 made by this Act shall be deemed to have come into operation:

                             (b)   in the case of the other amendments--on the twenty‑eighth day after the day on which that Act received the Royal Assent.

(e)     The Taxation Administration Act 1953 was amended by Part VI (sections 54 and 55) and sections 56 and 62 only of the Taxation Laws Amendment Act (No. 2) 1987, subsections 2(1) and (6) of which provide as follows:

                 (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

                 (6)   Subject to subsection (7), Part VII shall come into operation on the commencement of Part VIII of the Cheques and Payment Orders Act 1986.

(f)      The Taxation Administration Act 1953 was amended by Part VII (sections 32 and 33) only of the Crimes Legislation Amendment Act 1987, subsection 2(2) of which provides as follows:

                 (2)   Parts II, VI, VII, VIII (other than section 47) and IX and Schedule 4 shall come into operation on the day on which this Act receives the Royal Assent.

(g)     The Taxation Administration Act 1953 was amended by Part IV (sections 21-28) and subsection 29(1) only of the Taxation Laws Amendment (Tax File Numbers) Act 1988, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which the Privacy Act 1988 commences.

(h)     The Taxation Administration Act 1953 was amended by Part 7 (sections 49-51) only of the Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989, section 2 of which provides as follows:

                    2   Each provision of this Act commences, or is to be taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of that provision.

(i)      The Taxation Administration Act 1953 was amended by Part 4 (sections 25 and 26) only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsection 2(4) of which provides as follows:

                 (4)   The remaining provisions of this Act commence on 1 July 1990.

(j)      The Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990 was amended by sections 22 and 23 only of the Social Security Legislation Amendment Act 1991, section 2 of which provides as follows:

                    2   Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of the provision.

         Commencement of section 23 provides as follows:

                         Immediately after the commencement of section 2 of the Principal Act.

         Section 2 received Royal Assent on 28 December 1990.

(k)     The Taxation Administration Act 1953 was amended by Part 8 (sections 96-98) only of the Social Security Legislation Amendment Act 1990, section 2 of which provides as follows:

                    2   Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day shown by the note in italics at the foot of the provision.

(l)      The Taxation Administration Act 1953 was amended by Part 5 (sections 100-102) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(m)    The Taxation Administration Act 1953 was amended by Part 6 (sections 92 and 93) only of the Taxation Laws Amendment Act (No. 2) 1991, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(n)     Subsection 2(5) of the Taxation Laws Amendment (No. 3) Act 1991 provides as follows:

                 (5)   Sections 47, 52, 53 and 59, subsection 90(2) and section 97 are taken to have commenced at 3 p.m., by standard time in the Australian Capital Territory, on 20 August 1991.

(o)     The Taxation Administration Act 1953 was amended by Part 5 (sections 90-93) only of the Taxation Laws Amendment (Superannuation) Act 1992, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(p)     The Taxation Administration Act 1953 was amended by section 125 only of the Corporate Law Reform Act 1992, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsection (4), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation.

(q)     The Taxation Administration Act 1953 was amended by Part 6 (sections 121-126) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(r)     The Taxation Administration Act 1953 was amended by Part 5 (sections 62 and 63) only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(s)     The Taxation Administration Act 1953 was amended by Schedule 8 (Part 2) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(t)      The Taxation Administration Act 1953 was amended by Schedule 4 (item 145) only of the Statute Law Revision Act 1996, subsection 2(1) provides as follows:

                 (1)   Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

(u)     The Taxation Administration Act 1953 was amended by Schedule 16 (items 1-11) only of the Law and Justice Legislation Amendment Act 1997, subsections 2(1) and (2) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Items 1, and 3 to 6, of Schedule 1, items 4, 5, and 9 to 16, of Schedule 14 and items 1 to 6, and 8 to 11, of Schedule 16 commence on a day or days to be fixed by Proclamation.

(v)     The Taxation Administration Act 1953 was amended by Schedule 7 (items 17 and 18) only of the Taxation Laws Amendment Act (No. 4) 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(w)    The Taxation Administration Act 1953 was amended by Schedule 1 (items 1-3) and Schedule 6 (item 19) only of the Taxation Laws (Technical Amendments) Act 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(x)     The Taxation Administration Act 1953 was amended by Schedule 1 (items 346-352) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.

(y)     The Taxation Administration Act 1953 was amended by Schedule 7 (items 227 and 228) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1), (2)(e) and (16) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   The following provisions commence on the transfer date:

                      (e)   subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).

               (16)   The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.

(ya)   The A New Tax System (Goods and Services Tax Administration) Act 1999 was amended by Schedule 1 (items 70 and 71) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(2) of which provides as follows:

                 (2)   Items 70 and 71 of Schedule 1 to this Act commence, or are taken to have commenced, immediately before the commencement of Schedule 1 to the A New Tax System (Goods and Services Tax Administration) Act 1999.

         Schedule 1 commenced on 1 July 2000.

(z)     Section 2 of the A New Tax System (Indirect Tax Administration) Act 1999 provides as follows:

                    2   This Act commences immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.

         The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.

(za)   The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 5 (item 1) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(10) of which provides as follows:

               (10)   Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.

         The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.

(zb)  The A New Tax System (Indirect Tax Administration) Act 1999 was amended by Schedule 4 (item 1) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(10) of which provides as follows:

               (10)   Item 1 of Schedule 4 to this Act commences, or is taken to have commenced, on 1 July 2000, immediately before the commencement of Schedule 1 to the A New Tax System (Indirect Tax Administration) Act 1999.

(zc)   The Taxation Administration Act 1953 was amended by Schedule 10 (items 66, 67 and 67A) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, subsections 2(2) and (6A)-(6C) of which provide as follows:

                 (2)   Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999.

               (6A)   Items 22 and 66 of Schedule 10 commence on the earlier of:

                             (a)   the day on which the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 receives the Royal Assent; or

                             (b)   1 January 2000.

               (6B)   If the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 (the Superannuation Act) has not received the Royal Assent when item 22 commences, then:

                             (a)   item 67 of Schedule 10 commences when item 22 commences; and

                             (b)   when the Superannuation Act receives the Royal Assent then:

                                      (i)   item 67A of Schedule 10 is taken to have commenced when item 22 commenced; and

                                     (ii)   item 67 is taken never to have commenced.

               (6C)   Otherwise:

                             (a)   item 67A commences when item 22 commences; and

                             (b)   item 67 does not commence.

         Item 67 is taken never to have commenced.

(zca) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (items 1, 2 and 5) only of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999, subsection 2(4) of which provides as follows:

                 (4)   Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.

         Section 2 commenced on 8 July 1999.

(zd)   The Taxation Administration Act 1953 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 4) 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(ze)   The Taxation Administration Act 1953 was amended by Schedule 1 (items 75 and 76) and Schedule 3 (items 2, 3, 5 and 6) only of the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999, subsections 2(1), (2), (5) and (6) of which provide as follows:

                 (1)   In this section, commencing time means the time when the Superannuation (Unclaimed Money and Lost Members) Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

                 (5)   Items 1, 2 and 3 of Schedule 3 are taken to have commenced at the same time as the Retirement Savings Accounts (Consequential Amendments) Act 1997.

                 (6)   Items 4, 5 and 6 of Schedule 3 commence on the day on which this Act receives the Royal Assent.

(zf)    The Taxation Administration Act 1953 was amended by Schedule 1 (items 911-915) only
of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(zg)   The Taxation Administration Act 1953 was amended by Schedule 6 only of the Australian Security Intelligence Organisation Legislation Amendment Act 1999, subsection 2(1) of which provides as follows:

                 (1)   This Act (other than Schedule 3) commences on the day on which it receives the Royal Assent.

(zh)   The Taxation Administration Act 1953 was amended by Schedule 5 (items 2-10) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsections 2(10) and (11) of which provide as follows:

               (10)   Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.

               (11)   Items 2 and 3 of Schedule 5 commence immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.

         The A New Tax System (Indirect Tax Administration) Act 1999 and the A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.

(zi)    The Taxation Administration Act 1953 was amended by Schedule 7 (item 38) and Schedule 8 (items 19-22) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(9) of which provides as follows:

                 (9)   Schedules 7 and 8 (other than items 1 to 6 of Schedule 8) commence immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

         The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.

(zj)    The Taxation Administration Act 1953 was amended by Schedule 1 (items 1, 2 and 85-88) and Schedule 2 (items 1-22 and 75-82) only of the A New Tax System (Pay As You Go) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zja)  The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (items 5, 19 and 20) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

         Section 1 commenced on 22 December 1999.

(zjb) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 4 (items 2 and 3) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

         Section 1 commenced on 22 December 1999.

(zk)   The Taxation Administration Act 1953 was amended by the A New Tax System (Tax Administration) Act 1999, subsections 2(1)-(6), 7(b), (c), (8), (9)(b) and (12) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

                 (2)   Item 21 of Schedule 12 commences immediately after the commencement of item 1 of Schedule 2.

                 (3)   Item 3 of Schedule 2 commences immediately after the commencement of item 21 of Schedule 12.

                 (4)   Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.

                 (5)   Schedule 4 commences immediately after the commencement of Schedule 3.

                 (6)   Item 4 of Schedule 2 commences immediately after the commencement of Schedule 4.

                 (7)   The following provisions commence on the day on which this Act receives the Royal Assent:

                             (b)   Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;

                             (c)   items 1 to 22 and 24 of Schedule 6;

                 (8)   Items 94 to 102 of Schedule 2 commence immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.

                 (9)   The following provisions commence on 1 July 2000:

                             (b)   Schedule 11 (other than item 44).

               (12)   Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

         Section 1 commenced on 22 December 1999.

         Item 21 of Schedule 12 commenced on 22 December 1999 immediately after item 1 of Schedule 2 commenced.

         The A New Tax System (Indirect Tax Administration) Act 1999 came into operation on 1 July 2000.

(zka) The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 3
(item 4) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

         Section 1 commenced on 22 December 1999.

(zkb)       The A New Tax System (Tax Administration) Act 1999 was amended by Schedule 2 (item 1A) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 3(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

         Section 1‑1 commenced on 1 July 2000.

(zkc) Subsection 2(1) (item 45) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
45.  Schedule 12, item 41	Immediately after the time specified in the A New Tax System (Tax Administration) Act 1999 for the commencement of item 22 of Schedule 6 to that Act	22 December 1999

(zl)    The Taxation Administration Act 1953 was amended by Schedule 24 only of the Federal Magistrates (Consequential Amendments) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the commencement of the Federal Magistrates Act 1999.

(zm)  The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999, subsection 2(3) of which provides as follows:

                 (3)   The remaining provisions of this Act commence on the day after the day on which this Act receives the Royal Assent.

(zn)   The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2 (item 12), Schedule 3 (items 55-61 and 63-68) and Schedule 4 (items 17-48) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1), (2) and (8) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

                 (2)   Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.

                 (8)   Item 68 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of Schedule 12 to the A New Tax System (Tax Administration) Act 1999.

         Section 1 commenced on 22 December 1999.

         Schedule 12 commenced on 1 July 2000.

(zo)   The Taxation Administration Act 1953 was amended by Schedule 8 (item 20) only of the Taxation Laws Amendment Act (No. 2) 2000, subsection 2(13) of which provides as follows:

               (13)   Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998. Items 18 and 20 are taken to have commenced on 1 July 1999.

(zp)   The Taxation Administration Act 1953 was amended by Schedule 2 only of the Diesel and Alternative Fuels Grants Scheme Amendment Act 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zq)   The Taxation Administration Act 1953 was amended by Schedule 1 (items 26A, 26B and
27-57) only of the New Business Tax System (Alienation of Personal Services Income) Act 2000, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zr)   The Taxation Administration Act 1953 was amended by Schedule 2 (items 114-117) and Schedule 7 only of the New Business Tax System (Miscellaneous) Act (No. 2) 2000, subsections 2(1), (6) and (10) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (6)   Items 114 and 116 of Schedule 2 commence, or are taken to have commenced, immediately after the commencement of items 36 and 37 in Schedule 4 to the A New Tax System (Tax Administration) Act (No. 1) 2000.

               (10)   Schedule 7 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.

         Section 1 commenced on 22 December 1999.

(zra) Subsection 2(1) (item 49) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
49.  Schedule 12, item 46	Immediately after the commencement of subsection 2(6) of the New Business Tax System (Miscellaneous) Act (No. 2) 2000	30 June 2000

(zs)   The Taxation Administration Act 1953 was amended by Schedule 1, Schedule 2
(items 68-120, 142A and 143) and Schedule 3 (items 1-16) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (4) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

                 (4)   Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000.

         Section 1‑1 commenced on 1 July 2000.

         Section 1 commenced on 22 December 1999.

(zt)    The Taxation Administration Act 1953 was amended by Schedule 1 (items 10, 10A and 11), Schedule 4 (item 10), Schedule 6 (items 8-10), Schedule 7 (items 31-33), Schedule 9 (items 12-16) and Schedule 11 (item 17) only of the Indirect Tax Legislation Amendment Act 2000, subsections 2(1) and (3) of which provide as follows:

                 (1)   Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.

                 (3)   Items 10, 10A and 11 of Schedule 1, item 10 of Schedule 4, items 8, 9 and 10 of Schedule 6, item 33 of Schedule 7 and item 17 of Schedule 11 commence immediately after the commencement of items 7 to 23 of Schedule 8 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.

         Part 1 of Schedule 1 and items 7 to 23 of Schedule 8 commenced on 1 July 2000.

(zu)   The Taxation Administration Act 1953 was amended by Schedule 5 only of the Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000, subsection 2(5) of which provides as follows:

                 (5)   Part 1 of Schedule 2, and Schedules 4 and 5, commence, or are taken to have commenced, on 1 July 2000.

(zv)   The Taxation Administration Act 1953 was amended by Schedule 5 (items 10-12) only of the Youth Allowance Consolidation Act 2000, subsections 2(3) and (17) of which provide as follows:

                 (3)   Items 30 to 35, 45, 46, 47, 49, 50, 59 to 73 and 75 to 79 of Schedule 4 and Part 2 of Schedule 5 are taken to have commenced on 1 July 1998.

               (17)   Part 3 of Schedule 5 commences, or is taken to have commenced, on 1 July 1999, immediately after the commencement of item 351 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1999.

(zw)  The Taxation Administration Act 1953 was amended by Schedule 5 (items 4-17) and Schedule 7 (items 19 and 20) only of the Taxation Laws Amendment Act (No. 8) 2000, subsections 2(1) and (8) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (8)   Items 19 and 20 of Schedule 7 are taken to have commenced immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999.

         The A New Tax System (Goods and Services Tax Administration) Act 1999 came into operation on 1 July 2000.

(zx)   The Taxation Administration Act 1953 was amended by Schedule 2 only of the Taxation Laws Amendment Act (No. 7) 2000, subsection 2(2) of which provides as follows:

                 (2)   Schedule 2 is taken to have commenced immediately after the commencement of item 10 of Schedule 1 to the A New Tax System (Tax Administration) Act (No. 1) 2000.

         Item 10 of Schedule 1 commenced on 22 December 1999.

(zy)   The Taxation Administration Act 1953 was amended by Schedule 7 (items 28-37) only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the earlier of:

                             (a)   1 July 2001; and

                             (b)   28 days after the day on which this Act receives the Royal Assent.

(zz)   The Taxation Administration Act 1953 was amended by Schedule 3 (items 509 and 510) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(zza) The Taxation Administration Act 1953 was amended by Schedule 2 (item 24) only of the Family and Community Services Legislation (Simplification and Other Measures) Act 2001, subsection 2(6) of which provides as follows:

                 (6)   Item 24 of Schedule 2 is taken to have commenced on 1 July 1998, immediately after the commencement of item 10 of Schedule 5 to the Youth Allowance Consolidation Act 2000.

(zzaa) Subsection 2(1) (item 56) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
56.  Schedule 12, item 56	Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 2001 for the commencement of item 36 of Schedule 2 to that Act	30 June 2001

(zzb)       The Taxation Administration Act 1953 was amended by Schedule 5 (items 71-73) only of the Child Support Legislation Amendment Act 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zzc) The Taxation Administration Act 1953 was amended by Schedule 3 only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.

(zzd) The Taxation Administration Act 1953 was amended by Schedule 6 (items 18 and 18A) only of the Taxation Laws Amendment Act (No. 6) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(zze) Subsection 2(1) (items 13(b) and 14(a)) of the Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
13.  Schedule 6, items 10 and 11	The later of: (a)  the day on which this Act receives the Royal Assent; and (b)  1 July 2002	1 July 2002
14.  Schedule 6, items 12 to 14	The later of: (a)  the 28th day after the day on which this Act receives the Royal Assent; and (b)  1 July 2002	27 July 2002

(zzf)  Subsection 2(1) (items 40 and 41) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
40.  Schedule 12, item 36	Immediately after item 63 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced	15 December 2001
41.  Schedule 12, item 37	Immediately after item 64 of Schedule 3 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 commenced	15 December 2001

(zzg) Subsection 2(1) (item 9) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
9.  Schedules 6 to 15	Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002	24 October 2002

(zzh) Subsection 2(1) (items 3, 4, 9, 13, 14 and 17-19) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
3.  Schedule 4	Immediately after the commencement of Schedule 21 to this Act	24 October 2002
4.  Schedules  5 to 8	Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	24 October 2002
9.  Schedule 14, items 2 to 12	Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	24 October 2002
13.  Schedules 20 to 23	Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	24 October 2002
14.  Schedule 24	Immediately after the commencement of Schedule 6 to this Act	24 October 2002
17.  Schedule 28, items 2 to 18	Immediately after the commencement of Schedule 27 to this Act	29 June 2002
18.  Schedule 28, subitem 19(1)	Immediately after the commencement of the New Business Tax System (Imputation) Act 2002	29 June 2002
19.  Schedule 28, subitems 19(2) and (3)	Immediately after the commencement of Schedule 27 to this Act	29 June 2002

(zzi)  Subsection 2(1) (items 28, 29 and 31) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
28.  Schedule 6, item 32	Immediately after the commencement of item 10 of Schedule 6 to the Australian Security Intelligence Organisation Legislation Amendment Act 1999	10 December 1999
29.  Schedule 6, item 33	Immediately after the commencement of item 93 of Schedule 2 to the A New Tax System (Tax Administration) Act (No. 2) 2000	1 July 2000
31.  Schedule 6, item 35	Immediately after the commencement of item 34 of Schedule 6 to this Act	14 October 2003

(zzj)  Subsection 2(1) (item 16) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
16.  Schedule 2, items 120 to 169	The later of: (a)  1 January 2004; and (b)  immediately after the commencement of sections 1‑10 to 238‑15 of the Higher Education Support Act 2003.	1 January 2004

(zzk) Subsection 2(1) (items 2 and 11) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
2.  Schedule 1, items 1 to 84	Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000.	30 June 2000
11.  Schedule 1, item 107	Immediately after the commencement of item 22 of Schedule 8 to the Taxation Laws Amendment Act (No. 5) 2003.	17 December 2003

(zzka)     Subsection 2(1) (items 22 and 23) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
22.  Schedule 7, item 210	Immediately before the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.	1 July 2005
23.  Schedule 7, items 211 and 212	Immediately after the commencement of Schedule 10 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004.	1 July 2005

(zzl)  Subsection 2(1) (items 12 and 15) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
12.  Schedule 11, Part 2	Immediately after the commencement of item 21 of Schedule 12 to the A New Tax System (Tax Administration) Act 1999	22 December 1999
15.  Schedule 11, Part 5	Immediately after the commencement of item 61 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 2001	30 June 2001

(zzm)      Subsection 2(1) (item 19) of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Provision(s)	Commencement	Date/Details
19.  Schedule 5, items 59 and 60	The later of: (a)  immediately after the commencement of the Fuel Tax Act 2006; and (b)  the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.	1 July 2006 (paragraph (a) applies)

(zzn) Subsection 2(1) (item 21) of the Statute Law Revision Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
21.  Schedule 1, item 25	Immediately after the commencement of item 2 of Schedule 1 to the A New Tax System (Pay As You Go) Act 1999.	22 December 1999

(zzo) Subsection 2(1) (items 2-4 and 7) of the Tax Laws Amendment (Simplified Superannuation) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
2.  Schedules 1 to 3	The day on which this Act receives the Royal Assent.	15 March 2007
3.  Schedule 4, items 1 to 13	The day on which this Act receives the Royal Assent.	15 March 2007
4.  Schedule 4, item 14	The later of: (a)  at the same time as the provision(s) covered by table item 3; and (b)  immediately after the commencement of items 20 and 21 in Schedule 2 to the Tax Laws Amendment (2006 Measures No. 6) Act 2007. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.	15 March 2007 (paragraph (a) applies)
7.  Schedule 5, item 35	Immediately after the provisions covered by table item 2.	15 March 2007

(zzp) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
2.  Schedule 1	Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.	15 March 2007

(zzq) Subsection 2(1) (item 6) of the Tax Laws Amendment (2007 Measures No. 4) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
6.  Schedule 5, Part 2	Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Simplification) Act 2007.	15 March 2007

(zzr) Subsection 2(1) (items 2 and 3) of the Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Provision(s)	Commencement	Date/Details
2.  Schedule 1	Immediately after the provision(s) covered by table item 3.	18 October 2008
3.  Schedules  2 to 5	The day after this Act receives the Royal Assent.	18 October 2008

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Part I
Heading to Part I...................	ad. No. 133, 1974
S. 2.......................................	am. No. 95, 1959
	rs. No. 123, 1984
	am. No. 48, 1986; No. 107, 1989; No. 110, 1990; No. 100, 1991; No. 47, 1992; No. 17, 1993; No. 34, 1997; Nos. 11, 85, 94, 146, 161, 179 and 201, 1999; Nos. 25, 135 and 146, 2001; No. 125, 2002; No. 54, 2003; No. 101, 2004; Nos. 63, 100 and 161, 2005; Nos. 74, 86 and 101, 2006; No. 9, 2007; No. 88, 2009
S. 2A....................................	ad. No. 146, 2001
S. 3.......................................	am. No. 95, 1959; No. 59, 1979
	rs. No. 123, 1984
	am. No. 88, 2009
S. 3AA.................................	ad. No. 178, 1999
	am. No. 91, 2000
Part IA
Part IA..................................	ad. No. 123, 1984
S. 3A....................................	ad. No. 123, 1984
S. 3B....................................	ad. No. 123, 1984
	am. No. 138, 1987; No. 107, 1989; No. 216, 1991; Nos. 47 and 98, 1992; No. 82, 1993; No. 161, 1999; No. 56, 2007; No. 88, 2009
S. 3C....................................	ad. No. 123, 1984
	am. No. 123, 1985; No. 138, 1987; No. 97, 1988; No. 107, 1989; No. 216, 1991; No. 98, 1992; No. 82, 1993; Nos. 56 and 201, 1999; No. 146, 2001; Nos. 10 and 54, 2003; Nos. 73 and 100, 2006; No. 88, 2009
Note to s. 3C(2)....................	ad. No. 100, 2006
Heading to s. 3D...................	am. No. 125, 2002
S. 3D....................................	ad. No. 104, 1985
	am. No. 168, 1985; No. 120, 1987; No. 97, 1988; No. 201, 1999; No. 146, 2001; No. 125, 2002; No. 54, 2003; No. 143, 2007
Note to s. 3D(16)..................	ad. No. 146, 2001
Heading to s. 3E...................	rs. No. 161, 1999
S. 3E.....................................	ad. No. 107, 1989
	am. No. 47, 1992; No. 161, 1999; No. 137, 2000; No. 146, 2001; No. 86, 2002; No. 101, 2006
Ss. 3EA, 3EB........................	ad. No. 161, 1999
S. 3EC..................................	ad. No. 161, 1999
	am. No. 101, 2003
S. 3ED..................................	ad. No. 159, 2008
	am. No. 88, 2009
Heading to s. 3F...................	am. No. 25, 2001
S. 3F.....................................	ad. No. 107, 1989
	am. No. 25, 2001
Ss. 3G, 3H............................	ad. No. 56, 2007
Part II
Heading to Part II..................	ad. No. 133, 1974
S. 4.......................................	am. No. 95, 1959; No. 65, 1985; No. 154, 1986
S. 4A....................................	ad. No. 146, 1999
S. 5.......................................	am. No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960; No. 75, 1964; No. 93, 1966; No. 120, 1968; No. 133, 1974; No. 123, 1984; No. 65, 1985; No. 146, 1999; No. 159, 2001
S. 5A....................................	ad. No. 133, 1974
	am. No. 65, 1985; No. 43, 1996
S. 6.......................................	am. No. 95, 1959
	rs. No. 123, 1984; No. 122, 1991
	am. No. 146, 1999
S. 6A....................................	ad. No. 95, 1959
	rs. No. 123, 1984
S. 6B....................................	ad. No. 123, 1984
	am. No. 62, 1987; No. 85, 1999; No. 4, 2007
S. 6C....................................	ad. No. 123, 1984
	am. No. 122, 1991
S. 6D....................................	ad. No. 123, 1984
	am. No. 201, 1999; No. 54, 2003
S. 8.......................................	am. No. 133, 1974; No. 123, 1984; No. 85, 1999
Part IIA
Heading to Part IIA................	rs. No. 101, 2006
Part IIA..................................	ad. No. 11, 1999
Heading to Div. 1 of Part IIA.	rep. No. 101, 2006
S. 8AAA...............................	ad. No. 11, 1999
	am. No. 101, 2006
S. 8AAB...............................	ad. No. 11, 1999
	am. No. 59, 1999 (as am. by No. 44, 2000); Nos. 118 and 178, 1999; Nos. 44, 58, 60, 89 and 91, 2000; No. 73, 2001; No. 68, 2002; Nos. 16, 54 and 111, 2003; No. 75, 2005; Nos. 58, 73, 80, 100 and 101, 2006; Nos. 9, 15 and 143, 2007; Nos. 32, 45, 97 and 151, 2008; Nos. 6 and 27, 2009
S. 8AAC...............................	ad. No. 11, 1999
S. 8AAD...............................	ad. No. 11, 1999
	rs. No. 73, 2001
S. 8AAE...............................	ad. No. 11, 1999
Note to s. 8AAE...................	rs. No. 179, 1999
S. 8AAF...............................	ad. No. 11, 1999
	am. Nos. 178 and 179, 1999
S. 8AAG...............................	ad. No. 11, 1999
	am. No. 91, 2000
S. 8AAGA............................	ad. No. 178, 1999
S. 8AAH...............................	ad. No. 11, 1999
Div. 2 of Part IIA...................	rep. No. 101, 2006
S. 8AAHA............................	ad. No. 91, 2000
	rep. No. 101, 2006
S. 8AAI.................................	ad. No. 11, 1999
	rep. No. 101, 2006
S. 8AAJ................................	ad. No. 11, 1999
	am. No. 178, 1999
	rep. No. 101, 2006
S. 8AAK...............................	ad. No. 11, 1999
	rep. No. 101, 2006
S. 8AAL...............................	ad. No. 11, 1999
	am. No. 179, 1999
	rep. No. 101, 2006
Note to s. 8AAL(3)...............	rep. No. 179, 1999
Ss. 8AAM, 8AAN.................	ad. No. 11, 1999
	rep. No. 101, 2006
Div. 3 of Part IIA...................	rep. No. 101, 2006
S. 8AANA............................	ad. No. 91, 2000
	rep. No. 101, 2006
S. 8AAO...............................	ad. No. 11, 1999
	rep. No. 101, 2006
Ss. 8AAP, 8AAQ.................	ad. No. 11, 1999
	am. No. 178, 1999
	rep. No. 101, 2006
S. 8AAR...............................	ad. No. 11, 1999
	am. No. 179, 1999
	rep. No. 101, 2006
Note to s. 8AAR(3)..............	rep. No. 179, 1999
Ss. 8AAS, 8AAT..................	ad. No. 11, 1999
	rep. No. 101, 2006
Div. 4 of Part IIA ..................	rep. No. 179, 1999
Ss. 8AAU-8AAW................	ad. No. 11, 1999
	rep. No. 179, 1999
Part IIB
Part IIB..................................	ad. No. 11, 1999
Division 1
S. 8AAZA............................	ad. No. 11, 1999
	am. Nos. 178 and 179, 1999; Nos. 92 and 106, 2000; Nos. 54 and 150, 2003; No. 100, 2006; No. 150, 2008; No. 6, 2009
S. 8AAZB.............................	ad. No. 11, 1999
Division 2
S. 8AAZC.............................	ad. No. 11, 1999
	am. No. 178, 1999
Subhead. to s. 8AAZD(2)....	ad. No. 178, 1999
S. 8AAZD.............................	ad. No. 11, 1999
	am. No. 178, 1999
S. 8AAZE.............................	ad. No. 11, 1999
	rep. No. 178, 1999
Heading to s. 8AAZF...........	am. No. 178, 1999
S. 8AAZF.............................	ad. No. 11, 1999
	am. No. 178, 1999
S. 8AAZG............................	ad. No. 11, 1999
Heading to s. 8AAZH...........	am. No. 178, 1999
	rs. No. 179, 1999; No. 44, 2000
S. 8AAZH.............................	ad. No. 11, 1999
	am. Nos. 178 and 179, 1999; No. 44, 2000
S. 8AAZI..............................	ad. No. 11, 1999
S. 8AAZJ.............................	ad. No. 11, 1999
	am. No. 178, 1999
S. 8AAZK.............................	ad. No. 11, 1999
	rep. No. 178, 1999
Division 3
Div. 3 of Part IIB....................	ad. No. 11, 1999
	rs. No. 178, 1999
S. 8AAZL.............................