TAXATION LAWS AMENDMENT ACT (NO. 1) 1998 - NOTES
TAXATION LAWS AMENDMENT ACT (NO. 1) 1998 - NOTES
Act No. 16 of 1998 as amended
This compilation was prepared on 23 September 2010
taking into account amendments up to Act No. 75 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 [see Note 1]
3 Schedule(s)
Schedule 1--Capital gains tax roll-over relief for small businesses
Part 1--Amendments relating to disposals of shares or units in unit trusts
Income Tax Assessment Act 1936
Part 2--Technical amendments
Income Tax Assessment Act 1936
Schedule 2--Amendment of the Sales Tax Assessment Act 1992
Schedule 3--Land transport facilities
Part 1--Insertion of new Division 396
Income Tax Assessment Act 1997
Part 2--Other amendments
Income Tax Assessment Act 1997
Part 3--Transitional and application provisions
Schedule 4--Removing exemption for CRAFT Scheme payments
Income Tax Assessment Act 1997
Schedule 5--Technical amendments of the Income Tax Assessment Act 1997
Schedule 6--Technical amendments of the Income Tax Assessment Act 1936
Schedule 7--Technical amendments of the Income Tax (Transitional Provisions) Act 1997
Schedule 8--Technical amendments of the Income Tax (Consequential Amendments) Act 1997
Schedule 9--Technical amendments of other Acts
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
Schedule 10--"Catch-up" amendments
Part 1--Amendment of the Income Tax Assessment Act 1997
Part 2--Amendment of the Income Tax Assessment Act 1936
Part 3--Amendment of the Airports (Transitional) Act 1996
Part 4--Amendment of the Civil Aviation Legislation Amendment Act 1995
Part 5--Amendment of the Federal Airports Corporation Act 1986
Schedule 11--Amendments to improve further the readability of the Income Tax Assessment Act 1997
Part 1--Asterisking in operative provisions
Part 2--Removing asterisks from Guide material
Part 3--Removing asterisks from non-operative material outside Guides
Part 4--Making Guide status more obvious
Part 5--Application of amendments made by this Schedule
Notes