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NEW BUSINESS TAX SYSTEM (VENTURE CAPITAL DEFICIT TAX) ACT 2003 - NOTES

No. 17, 2003 as amended

Compilation start date:  28 June 2013

Includes amendments up to: Act No. 88, 2013

 

About this compilation

The compiled Act

This is a compilation of the New Business Tax System (Venture Capital Deficit Tax) Act 2003 as amended and in force on 28 June 2013. It includes any amendment affecting the compiled Act to that date.

This compilation was prepared on 19 August 2013.

The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.

Uncommenced provisions and amendments

If a provision of the compiled Act is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.

Application, saving and transitional provisions for amendments

If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.

Modifications

If a provision of the compiled Act is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled Act has expired or otherwise ceased to have effect in accordance with a provision of the Act, details of the provision are set out in the endnotes.

 

 

 

Contents

1 Short title

2 Commencement

3 Definitions

4 Imposition of tax

5 Amount of tax

Endnotes

Endnote 1--Legislation history

Endnote 2--Amendment history

Endnote 3--Uncommenced amendments [none]

Endnote 4--Misdescribed amendments [none]

Endnotes

 

Endnote 1--Legislation history

This endnote sets out details of the legislation history of the New Business Tax System (Venture Capital Deficit Tax) Act 2003.

 

Act

Number and year

Assent date

Commencement
date

Application, saving and transitional provisions

New Business Tax System (Venture Capital Deficit Tax) Act 2003

17, 2003

11 Apr 2003

ss. 3-5: 29 June 2002 (see s. 2(1))
Remainder: Royal Assent

 

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

88, 2013

28 June 2013

Schedule 7 (item 223): Royal Assent

--

 

Endnote 2--Amendment history

This endnote sets out the amendment history of the New Business Tax System (Venture Capital Deficit Tax) Act 2003.

 

ad. = added or inserted    am. = amended    rep. = repealed    rs. = repealed and substituted    exp. = expired or ceased to have effect

Provision affected

How affected

s. 2.....................

am. No. 88, 2013

 

Endnote 3--Uncommenced amendments [none]

There are no uncommenced amendments.

 

Endnote 4--Misdescribed amendments [none]

There are no misdescribed amendments.

 


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