Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 173 of 2000 as amended
This compilation was prepared on 2 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] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Schedule(s) .......................................................................................... 1
Schedule 1--Income tax deductions for gifts etc. 2
Income Tax Assessment Act 1997 2
Schedule 2--Pay as you go (PAYG) instalments for certain beneficiaries of trusts 5
Taxation Administration Act 1953 5
Schedule 3--CGT small business provisions 11
Income Tax Assessment Act 1997 11
New Business Tax System (Capital Gains Tax) Act 1999 13
Schedule 4--Minor CGT changes 15
Income Tax Assessment Act 1936 15
Income Tax Assessment Act 1997 16
Income Tax (Transitional Provisions) Act 1997 24
Schedule 5--Technical amendment 27
Income Tax Assessment Act 1997 27
Schedule 6--Discount capital gains: integrity measures 28
Income Tax Assessment Act 1997 28
Notes 35
Notes to
the
Taxation Laws Amendment Act (No. 7) 2000 Note 1 The Taxation Laws Amendment Act (No. 7) 2000 as
shown in this compilation comprises Act No. 173, 2000 amended as indicated
in the Tables below.
For all relevant information
pertaining to application, saving or transitional provisions see Table
A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
173, 2000 |
21 Dec 2000 |
See s. 2 |
|
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (item 43): (a) |
-- |
|
|
142, 2003 |
17 Dec 2003 |
Schedule 2 (items 50, 51): Royal Assent |
Sch. 2 (item 51) |
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 94): 29 June 2010 |
-- |
(a) Subsection 2(1) (item 38) 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 |
|
38. Schedule 6, item 43 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 7) 2000 for the commencement of item 30 of Schedule 4 to that Act |
21 December 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 30.................................. |
rep. No. 101, 2003 |
|
Item 31.................................. |
am. No. 142, 2003 |
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 5) 2003 (No. 142, 2003)
Schedule 2
51 Application
Item 31 of Schedule 4 to the Taxation Laws Amendment Act (No. 7) 2000 is taken always to have had effect as amended by item 50 of this Schedule.