Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1994 - SECT 2

Commencement [ see Note 1]

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

receives the Royal Assent.

  (2) Division 1, and Subdivisions B, D, E, G, J, K, L and M of Division 3, of

Part 2 are taken to have commenced immediately after the commencement of the

Income Tax Assessment Amendment (Foreign Investment) Act 1992 .

  (3) Subdivision A of Division 12 of Part 2 commences immediately after

Subdivision B of that Division.

  (4) Division 1 of Part 4 (other than section 123) is taken to have commenced

on 1 July 1994.

  (5) Division 3 of Part 4, section 162 and paragraph 163(a) are taken to have

commenced on 30 June 1994.

PART 2 - AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 1 - Principal Act