TRUST RECOUPMENT TAX ACT 1985

This compilation was prepared on 1 July 2006
taking into account amendments up to Act No. 55 of 2006

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............ Incorporation...................................................................................... 1

4............ Imposition of tax................................................................................ 1

5............ Rates of tax......................................................................................... 1

Notes 3

Notes to the Trust Recoupment Tax Act 1985

Note 1

The Trust Recoupment Tax Act 1985 as shown in this compilation comprises Act No. 3, 1985 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 19 June 2006 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Trust Recoupment Tax Act 1985	3, 1985	29 Mar 1985	5 Apr 1985 (see s. 2)
Taxation Laws (Miscellaneous Provisions) Act 1986	109, 1986	4 Nov 1986	4 Nov 1986	S. 7
Taxation Laws Amendment (Rates and Rebates) Act 1989	70, 1989	21 June 1989	21 June 1989	S. 8
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006	55, 2006	19 June 2006	Schedules 1, 3 and 4: 1 July 2006 Remainder: Royal Assent	Sch. 1 (item 32(1)) [see Table A]

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 5......................................	am. No. 109, 1986; No. 70, 1989; No. 55, 2006

Table A

Application, saving or transitional provisions

Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (No. 55, 2006)

Schedule 1

32 Application

(1) The amendments made by this Schedule, except the amendment of the Income Tax (Bearer Debentures) Act 1971, apply to assessments for the 2006-2007 year of income and later years of income.

Commonwealth Consolidated Acts

TRUST RECOUPMENT TAX ACT 1985 - NOTES