Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 96, 2014
Compilation No. 1
Compilation date: 2 July 2017
Includes amendments up to: Act No. 81, 2016
Registered: 6 July 2017
About this compilation
This compilation
This is a compilation of the Minerals Resource Rent Tax Repeal and Other Measures Act 2014 that shows the text of the law as amended and in force on 2 July 2017 (the compilation date).
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 the Legislation Register (www.legislation.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 the Legislation Register 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.
Editorial changes
For more information about any editorial changes made in this compilation, see 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 the Legislation Register 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
2 Commencement
3 Schedules
Schedule 1--Minerals resource rent tax
Part 1--Repeals
Minerals Resource Rent Tax Act 2012
Minerals Resource Rent Tax (Imposition--Customs) Act 2012
Minerals Resource Rent Tax (Imposition--Excise) Act 2012
Minerals Resource Rent Tax (Imposition--General) Act 2012
Part 2--Consequential amendments
Administrative Decisions (Judicial Review) Act 1977
A New Tax System (Goods and Services Tax) Act 1999
Crimes (Taxation Offences) Act 1980
Income Tax Assessment Act 1997
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
Petroleum Resource Rent Tax Assessment Act 1987
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Part 3--Transitional provisions
Schedule 2--Loss carry back
Part 1--Repeals
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2--Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3--Application, transitional and saving provisions
Income Tax (Transitional Provisions) Act 1997
Schedule 3--Small business instant asset write-off threshold
Income Tax Assessment Act 1997
Schedule 4--Deductions for motor vehicles
Income Tax Assessment Act 1997
Schedule 5--Geothermal energy
Income Tax Assessment Act 1997
Schedule 6--Superannuation Guarantee Charge percentage
Superannuation Guarantee (Administration) Act 1992
Schedule 7--Low income superannuation contribution
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Schedule 8--Repeal of income support bonus
Part 1--Main amendments
Social Security (Administration) Act 1999
Part 2--Consequential amendments
Farm Household Support (Consequential and Transitional Provisions) Act 2014
Income Tax Assessment Act 1997
Social Security (Administration) Act 1999
Part 3--Saving provisions
Schedule 9--Schoolkids bonus
Part 1A--Amendments
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
Part 1--Repeals
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
Income Tax Assessment Act 1997
Social Security (Administration) Act 1999
Part 2--Saving provisions
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
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.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
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 abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 | 96, 2014 | 5 Sept 2014 | Sch 1-5: 30 Sept 2014 (s 2(1) item 2) |
|
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 | 81, 2016 | 29 Nov 2016 | Sch 4 (items 7, 8): 2 Jul 2017 (s 2(1) item 3) | -- |
Provision affected | How affected |
Schedule 7 |
|
item 7................... | am No 81, 2016 |
item 8................... | rep No 81, 2016 |