Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1997 - SECT 2

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

             (2)  Item 4 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of item 76 of Schedule 6 to the Tax Law Improvement Act 1997 .

             (3)  Part 2 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of the Income Tax Assessment Act 1997 .

             (4)  Items 2 and 5 of Schedule 10 commence immediately after the later of the commencement of item 1 of that Schedule or the Retirement Savings Accounts Act 1997 .

             (5)  Schedule 11 is taken to have commenced immediately after the commencement of item 38 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 .

             (6)  Schedule 12 is taken to have commenced at 7.00 pm, by legal time in the Australian Capital Territory, on 7 November 1996.

          (6A)  Item 40 of Schedule 14 is taken to have commenced on 1 July 1997, immediately before the commencement of item 248 of Schedule 1 to the Income Tax (Consequential Amendments) Act 1997 .

             (7)  Part 4 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997 .

             (8)  Part 5 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax (Consequential Amendments) Act 1997 .

             (9)  Part 2 of Schedule 15 commences at the later of:

                     (a)  the start of the day on which this Act receives the Royal Assent; and

                     (b)  immediately after the commencement of Schedule 1 to the Tax Law Improvement Act 1997 .

           (10)  Item 1 of Schedule 16 is taken to have commenced immediately after the commencement of section 44 of the Taxation Laws Amendment Act 1993 .

           (11)  Items 2 and 3 of Schedule 16 are taken to have commenced immediately after the commencement of Part 1 of the Schedule to the Taxation Laws Amendment Act (No. 3) 1994 .

           (12)  Item 4 of Schedule 16 is taken to have commenced immediately after the commencement of item 1 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .

           (13)  Items 5 and 6 of Schedule 16 are taken to have commenced immediately after the commencement of item 134 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .

           (14)  Item 7 of Schedule 16 is taken to have commenced immediately after the commencement of item 74 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 .

           (15)  Item 8 of Schedule 16 is taken to have commenced immediately after the commencement of item 9 of Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1997 .

           (16)  Item 9 of Schedule 16 is taken to have commenced immediately after the commencement of item 1 of Schedule 3 to the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 .