Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 114 of 2000 as amended
This compilation was prepared on 19 August 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] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Schedule(s) .......................................................................................... 1
Schedule 1--Alienation of real property through interposed entities 2
International Tax Agreements Act 1953 2
Schedule 2--Extension of period for certain gifts 4
Income Tax Assessment Act 1997 4
Schedule 3--Income of non‑resident sports persons, clubs and associations 5
Income Tax Assessment Act 1936 5
Schedule 4--Technical amendments 6
Income Tax Assessment Act 1936 6
Income Tax Assessment Act 1997 6
Income Tax (Transitional Provisions) Act 1997 17
Notes 21
Notes to
the
Taxation Laws Amendment Act (No. 4) 2000 Note 1 The Taxation Laws Amendment Act (No. 4) 2000 as
shown in this compilation comprises Act No. 114, 2000 amended as indicated
in the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
114, 2000 |
5 Sept 2000 |
See s. 2 |
|
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (items 40-42): (a) |
-- |
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 79): 29 June 2010 |
-- |
(a) Subsection 2(1) (items 35-37) 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.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
35. Schedule 6, item 40 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 2000 for the commencement of item 2 of Schedule 4 to that Act |
5 September 2000 |
|
36. Schedule 6, item 41 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 2000 for the commencement of item 63 of Schedule 4 to that Act |
5 September 2000 |
|
37. Schedule 6, item 42 |
Immediately after the commencement of item 71 of Schedule 4 to the Taxation Laws Amendment Act (No. 4) 2000 |
5 September 2000 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
S. 4....................................... |
rep. No. 75, 2010 |
|
Schedule 4 |
|
|
Item 2.................................... |
rep. No. 101, 2003 |
|
Item 63.................................. |
rep. No. 101, 2003 |
|
Item 71.................................. |
am. No. 101, 2003 |