Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 159, 2011
Compilation No. 2
Compilation date: 26 June 2015
Includes amendments up to: Act No. 72, 2015
Registered: 2 July 2015
About this compilation
This compilation
This is a compilation of the Clean Energy (Tax Laws Amendments) Act 2011 that shows the text of the law as amended and in force on 26 June 2015 (the compilation date).
This compilation was prepared on 30 June 2015.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1--Low-income tax offset
Part 1--Amendments applying from the 2012-13 year of income
Income Tax Assessment Act 1936
Schedule 2--Medicare levy and Medicare levy surcharge
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
Schedule 3--Tax rebate for low income aged persons and pensioners
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
A = Act | orig = original |
ad = added or inserted | par = paragraph(s)/subparagraph(s) |
am = amended | /sub-subparagraph(s) |
amdt = amendment | pres = present |
c = clause(s) | prev = previous |
C[x] = Compilation No. x | (prev ... ) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LI = Legislative Instrument | Sdiv = Subdivision(s) |
SLI = Select Legislative Instrument | |
(md) = misdescribed amendment | SR = Statutory Rules |
mod = modified/modification | Sub-Ch = Sub-Chapter(s) |
No. = Number(s) | SubPt = Subpart(s) |
o = order(s) | underlining = whole or part not |
Ord = Ordinance | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
159, 2011 | 4 Dec 2011 | Sch 1 (items 1-3), Sch 2 and 3: 1 July 2012 (s 2(1) items 2, 4, 5) |
| |
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2012 | 86, 2012 | 28 June 2012 | Sch 1 (items 14-16): 28 June 2012 (s 2(1) item 2) | -- |
Labor 2013-14 Budget Savings (Measures No. 1) Act 2015 | 72, 2015 | 25 June 2015 | Sch 2: 26 June 2015 (s 2) | -- |
Provision affected | How affected |
s 2..................... | am No 72, 2015 |
Schedule 1 |
|
Part 2................... | rep No 72, 2015 |
item 4................... | rep No 72, 2015 |
item 5................... | rep No 72, 2015 |
item 6................... | rep No 72, 2015 |
Schedule 2 |
|
item 1................... | am No 86, 2012 |
item 3................... | am No 86, 2012 |
item 5................... | am No 86, 2012 |
item 7................... | am No 86, 2012 |
item 8................... | am No 86, 2012 |
item 9................... | am No 86, 2012 |
item 10.................. | am No 86, 2012 |