TAX LAWS AMENDMENT (2006 MEASURES NO. 2) ACT 2006 - NOTES
TAX LAWS AMENDMENT (2006 MEASURES NO. 2) ACT 2006 - NOTES
Act No. 58 of 2006 as amended
This compilation was prepared on 12 April 2010
taking into account amendments up to Act No. 19 of 2010
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1--F-111 Deseal/Reseal Ex-gratia Lump Sum Payments
Income Tax Assessment Act 1997
Schedule 2--Specific gift recipients
Income Tax Assessment Act 1997
Schedule 3--CGT treatment of options
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Schedule 4--Compulsory acquisition
Income Tax Assessment Act 1997
Schedule 5--Franking deficit tax
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Schedule 6--Choice of superannuation fund
Superannuation Guarantee (Administration) Act 1992
Schedule 7--Technical corrections and improvements
Part 1--Amendments commencing on Royal Assent
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
Commonwealth Places (Mirror Taxes) Act 1998
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Sales Tax Legislation Amendment Act (No. 1) 1999
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Taxation Laws Amendment Act (No. 2) 2000
Part 2--Amendments commencing at other times
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation (Interest on Overpayments and Early Payments) Act 1983
Tax Laws Amendment (2004 Measures No. 1) Act 2004
Tax Laws Amendment (2004 Measures No. 2) Act 2004
Part 3--Amendments relating to asterisking
Division 1--Asterisking of "partnership"
Income Tax Assessment Act 1997
Division 2--Asterisking of "derived"
Income Tax Assessment Act 1997
Division 3--Asterisking of "market value"
Income Tax Assessment Act 1997
Division 4--Other asterisking amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 4--Technical amendments relating to legislative instruments
A New Tax System (Goods and Services Tax) Act 1999
Commonwealth Places (Mirror Taxes) Act 1998
Energy Grants (Credits) Scheme Act 2003
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Taxation Laws Amendment Act (No. 5) 2001
Notes