Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - NOTES

No. 1, 1953

Compilation No. 213

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

This compilation is in 4 volumes

Volume 1: sections 1-18

 Schedule 1 (sections  612pt; font-weight:bold">-1 to 21 12pt; font-weight:bold">-5)

Volume 2: Schedule 1 (sections  4512pt">-1 to 298-110)

Volume 3: Schedule 1 (sections  30812pt">-1 to 99012pt">-5)

Volume 4: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 14 October 2024 (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 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 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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Part I--Preliminary

1 Short title

2 Interpretation

2A Application of the Criminal Code

2B Act binds the Crown

3 Application

3AA Schedule 1

Part IA--Administration

3A General administration of Act

3B Annual report

3C Reporting of information about corporate tax entity with reported total income of $100 million or more

3CA Reporting of information by corporate country by country reporting entities

3E Reporting of information about entity with PRRT payable

3F Reporting of information about junior minerals exploration incentive offset

3G Electronic invoicing

3H Reporting of information about research and development tax offset

Part II--Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation

4 Commissioner and Second Commissioners of Taxation

4A Statutory Agency etc. for purposes of Public Service Act

5 Tenure of Commissioner and Second Commissioners

5A Remuneration and allowances of Commissioner and Second Commissioners

6 Leave of absence

6A Resignation

6B Acting appointments

6C Suspension and removal from office of Commissioner or Second Commissioner

6D Powers of Second Commissioner

7 Deputy Commissioners of Taxation

8 Delegation

Part IIA--The general interest charge

8AAA Overview

8AAB When the general interest charge applies

8AAC Amount of the general interest charge

8AAD What is the general interest charge rate?

8AAE When the charge is due and payable

8AAF Notification by Commissioner

8AAG Remission of the charge

8AAGA Rounding of the charge

8AAH Judgment for payment of an unpaid amount

Part IIB--Running balance accounts, application of payments and credits, and related matters

Division 1--Preliminary

8AAZA Definitions

8AAZAA Amounts relating to Coronavirus economic response payments

8AAZB Trustee to be treated as separate entity for each capacity

Division 2--Running Balance Accounts (or RBAs)

8AAZC Establishment of RBAs

8AAZD Allocation of tax debts to RBAs

8AAZF General interest charge on RBA deficit debt

8AAZG RBA statements

8AAZH Liability for RBA deficit debt

8AAZI RBA statement to be evidence

8AAZJ Evidentiary certificate about RBA transactions etc.

Division 3--Treatment of payments, credits and RBA surpluses

8AAZL Amounts covered by this Division

8AAZLA Method 1--allocating the amount first to an RBA

8AAZLB Method 2--applying the amount first against a non-RBA tax debt

8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied

8AAZLD Special priority credits

8AAZLE Instructions to Commissioner not binding

Division 3A--Refunds of RBA surpluses and credits

8AAZLF Commissioner must refund RBA surpluses and credits

8AAZLG Retaining refunds until information or notification given

8AAZLGA Retaining refunds while Commissioner verifies information

8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability

8AAZLH How refunds are made

Division 4--Miscellaneous provisions about tax debts

8AAZM When payments are treated as received

8AAZMA Electronic payment of tax debts

8AAZMB Saturdays, Sundays and public holidays

8AAZN Overpayments made by the Commissioner under taxation laws

Part III--Prosecutions and offences

Division 1--Preliminary

8A Interpretation

8AC Application of Part to the Tax Agent Services Act 2009

Division 2--Offences

Subdivision A--Failure to comply with taxation requirements

8B Interpretation

8C Failure to comply with requirements under taxation law

8D Failure to answer questions when attending before the Commissioner etc.

8E Penalties for failure to comply with requirements under taxation law

8F Election to treat offence otherwise than as prescribed taxation offence

8G Order to comply with requirement

8H Penalty for failure to comply with order to comply

8HA Court may order payment of amount in addition to penalty

Subdivision B--Offences relating to statements, records and certain other Acts

8J Interpretation

8K False or misleading statements

8L Incorrectly keeping records etc.

8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)

8N Recklessly making false or misleading statements

8Q Recklessly incorrectly keeping records etc.

8R Penalties for offences against sections 8N and 8Q

8S Election to treat offence otherwise than as prescribed taxation offence

8T Incorrectly keeping records with intention of deceiving or misleading etc.

8U Falsifying or concealing identity with intention of deceiving or misleading etc.

8V Penalties for offences against sections 8T and 8U

8W Court may order payment of amount in addition to penalty

Subdivision BAA--Offences relating to electronic sales suppression tools

8WAA Object of this Subdivision

8WAB Interpretation

8WAC Producing or supplying electronic sales suppression tools

8WAD Possessing electronic sales suppression tools

8WAE Incorrectly keeping records using electronic sales suppression tools

Subdivision BA--Offences relating to tax file numbers

8WA Unauthorised requirement etc. that tax file number be quoted

8WB Unauthorised recording etc. of tax file number

8WC Conducting affairs so as to avoid tax file number requirements

Subdivision C--Miscellaneous

8XA Unauthorised access to taxation records

8Y Liability of officers etc. of corporations

8Z Evidentiary certificate relating to previous convictions

Division 3--Prosecution of taxation offences

8ZA Prosecution of taxation offences

8ZB Prosecution may be commenced at any time

8ZC Place where offence committed

8ZD Conduct by employees or agents of corporations

8ZE Civil penalty not payable if prosecution instituted

8ZF Penalties for corporations

8ZG Enforcement of orders for payment

8ZH Penalties not to relieve from tax

Division 4--Prescribed taxation offences

8ZJ Prosecution of prescribed taxation offences

8ZK Protection of witnesses

8ZL Averment

8ZM Evidence of authority to institute proceedings

8ZN Costs

Division 5--Service of summons for prescribed taxation offences

9 Interpretation

10 Service of summons by post

11 Notice of conviction in absentia

12 Notice of intention to issue warrant in default of payment

13 Limitation of action to enforce payment of fine

13A Setting aside of conviction or order

13B Proof of service of summons or notice

13C Application of other laws

Division 6--Setting aside etc. of conviction or order on application of Commissioner

13CA Setting aside etc. of conviction or order on application of Commissioner

Part IIIA--Co-operation between Commonwealth and State taxation authorities

Division 1--Interpretation

13D Interpretation

Division 2--Trans-border investigations

13E State taxation officers may refer matters to Commissioner for investigation

13F Access to documents etc.

13G Commissioner may obtain information and evidence

Division 4--Certification by State taxation officer of copies of, and extracts from, documents

13K Certification by State taxation officer of copies of, and extracts from, documents

Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws

13L Australian Taxation Office may perform functions under State/Territory debits tax laws

Part IVA--Departure from Australia of certain tax debtors

Division 1--Interpretation

14Q Interpretation

Division 2--Prohibition and authorisation of departure of certain tax debtors

14R Departure from Australia of certain tax debtors prohibited

14S Departure prohibition orders

14T Revocation and variation of departure prohibition orders

14U Departure authorisation certificates

Division 3--Appeals from, and review of, decisions of the Commissioner

14V Appeals to courts against making of departure prohibition orders

14W Jurisdiction of courts

14X Orders of court on appeal

14Y Applications for review of certain decisions

Division 4--Enforcement

14Z Powers of authorised officers

14ZA Certain tax debtors to produce authority to depart etc.

Part IVC--Taxation objections, reviews and appeals

Division 1--Introduction

14ZL Part applies to taxation objections

14ZM Division 2--Interpretive

14ZN Division 3--Taxation objections

14ZO Division 4--Tribunal review

14ZP Division 5--Federal Court appeals

Division 2--Interpretive provisions

14ZQ General interpretation provisions

14ZR Taxation decisions covered by single notice to be treated as single decision

14ZS Ineligible income tax remission decisions

Division 3--Taxation objections

14ZU How taxation objections are to be made

14ZV Limited objection rights in the case of certain amended taxation decisions

14ZVA Limited objection rights because of other objections

14ZVB Objections relating to excess concessional contributions

14ZVC Objections relating to non-concessional contributions

14ZW When taxation objections are to be made

14ZX Commissioner to consider applications for extension of time

14ZY Commissioner to decide taxation objections

14ZYA Person may require Commissioner to make an objection decision

14ZYB Requiring Commissioner to make a private ruling

14ZZ Person may seek review of, or appeal against, Commissioner's decision

Division 4--ART review of objection decisions and extension of time refusal decisions

14ZZA ART Act applies subject to this Division

14ZZB Special rules for reviewable objection decisions and extension of time refusal decisions

14ZZC When and how to apply to the ART

14ZZD Parties to proceedings for review

14ZZE Hearings before ART to be held in private if applicant so requests

14ZZF Giving documents to the ART

14ZZH Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions

14ZZJ Publishing ART decisions

14ZZK Grounds of objection and burden of proof

14ZZL Implementation of ART decisions

14ZZM Pending review not to affect implementation of taxation decisions

Division 5--Court appeals against objection decisions

14ZZN Time limit for appeals

14ZZO Grounds of objection and burden of proof

14ZZP Order of court on objection decision

14ZZQ Implementation of court order in respect of objection decision

14ZZR Pending appeal not to affect implementation of taxation decisions

14ZZS Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division  1)

Part IVD--Protection for whistleblowers

14ZZT Disclosures qualifying for protection under this Part

14ZZTA Information disclosed for the purpose of assisting the Tax Practitioners Board

14ZZU Eligible whistleblowers

14ZZV Eligible recipients

14ZZW Confidentiality of whistleblower's identity

14ZZX Disclosure that qualifies for protection not actionable etc.

14ZZXA Claims for protection

14ZZY Victimisation prohibited

14ZZZ Compensation and other remedies--circumstances in which an order may be made

14ZZZAA Detriment

14ZZZA Compensation and other remedies--orders that may be made

14ZZZB Identifying information not to be disclosed etc. to courts or tribunals

14ZZZC Costs only if proceedings instituted vexatiously etc.

14ZZZD Interaction between civil proceedings and criminal offences

14ZZZE Compensation for acquisition of property

Part V--Miscellaneous

15 Appearance by Commissioner etc.

15A Certification by Commissioner of copies of, and extracts from, documents

15B Recoverable advances

15C Recoverable payments

15D Reports about recoverable advances and recoverable payments

16 Payments out of Consolidated Revenue Fund

16A Regulations may provide for methods of payment of tax liabilities etc.

16B Certain liabilities to be reduced to nearest multiple of 5 cents

17 Powers of taxation officers in relation to references to currency etc.

17A Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters

18 Regulations

Schedule 1--Collection and recovery of income tax and other liabilities

Chapter 2--Collection, recovery and administration of income tax

Part 2-1--Introduction to the Pay as you go (PAYG) system

Division 6--Guide to Parts 2-5 and 2-10

6-1 What Parts 2-5 and 2-10 are about

6-5 The Pay as you go (PAYG) system

6-10 How the amounts collected are dealt with

Part 2-5--Pay as you go (PAYG) withholding

Division 10--Guide to Part 2-5

10-1 What this Part is about

10-5 Summary of withholding payments

Division 11--Preliminary matters

11-1 Object of this Part

11-5 Constructive payment

Division 12--Payments from which amounts must be withheld

Subdivision 12-A--General rules

12-1 General exceptions

12-5 What to do if more than one provision requires a withholding

12-7 Division does not apply to alienated personal services payments

12-10 Division does not apply to non-cash benefits

12-20 Application of Division and regulations to non-share dividends

Subdivision 12-B--Payments for work and services

12-35 Payment to employee

12-40 Payment to company director

12-45 Payment to office holder

12-47 Payment to religious practitioners

12-50 Return to work payment

12-55 Voluntary agreement to withhold

12-60 Payment under labour hire arrangement, or specified by regulations

Subdivision 12-C--Payments for retirement or because of termination of employment

12-80 Superannuation income streams and annuities

12-85 Superannuation lump sums and payments for termination of employment

12-90 Unused leave payments

Subdivision 12-D--Benefit and compensation payments

12-110 Social Security or other benefit payment

12-115 Commonwealth education or training payment

12-120 Compensation, sickness or accident payment

Subdivision 12-E--Payments where TFN or ABN not quoted

Payment in respect of investment

12-140 Recipient does not quote tax file number

12-145 Investor becoming presently entitled to income of a unit trust

12-150 Limited application of section 12-140 to payment under financial arrangement

12-152 Limited application of section 12-140 to payment covered by section  12A-205

12-155 When investor may quote ABN as alternative

12-160 Investment body unaware that exemption from quoting TFN has stopped applying

12-165 Exception for fully franked dividend

12-170 Exception for payments below thresholds set by regulations

Payment of income of closely held trust where TFN not quoted

12-175 Trustee distributes income of closely held trust

12-180 Beneficiary becomes presently entitled to income of closely held trust

12-185 Exception for payments below thresholds set by regulations

Payment for a supply

12-190 Recipient does not quote ABN

Subdivision 12-F--Dividend, interest and royalty payments

Dividends 

12-210 Dividend payment to overseas person

12-215 Dividend payment received for foreign resident

12-220 Application to part of a dividend

12-225 Application to distribution by a liquidator or other person

Interest 

12-245 Interest payment to overseas person

12-250 Interest payment received for foreign resident

12-255 Interest payment derived by lender in carrying on business through overseas permanent establishment

12-260 Lender to notify borrower if interest derived through overseas permanent establishment

Royalties 

12-280 Royalty payment to overseas person

12-285 Royalty payment received for foreign resident

General 

12-300 Limits on amount withheld under this Subdivision

Subdivision 12-FA--Departing Australia superannuation payments

12-305 Departing Australia superannuation payment

12-310 Limits on amount withheld under this Subdivision

Subdivision 12-FAA--Excess untaxed roll-over amount

12-312 Untaxed roll-over superannuation benefits

12-313 Limits on amount withheld under this Subdivision

Subdivision 12-FB--Payments to foreign residents etc.

12-315 Payment to foreign resident etc.

12-317 Payment received for foreign resident etc.

12-319 Exemptions from withholding obligations under this Subdivision

Subdivision 12-FC--Labour mobility programs

12-319A Payment to employee

Subdivision 12-G--Payments in respect of mining on Aboriginal land, and natural resources

Mining on Aboriginal land

12-320 Mining payment

Natural resources

12-325 Natural resource payment

12-330 Payer must ask Commissioner how much to withhold

12-335 Commissioner may exempt from section 12-330, subject to conditions

Subdivision 12-H--Distributions of withholding MIT income

Guide to Subdivision 12-H

12-375 What this Subdivision is about

Operative provisions

12-383 Meaning of withholding MIT

12-385 Withholding by withholding MITs

12-390 Withholding by custodians and other entities

12-395 Requirement to give notice or make information available

12-405 Meaning of fund payment--general case

12-410 Entity to whom payment is made

12-415 Failure to give notice or make information available: administrative penalty

12-420 Agency rules

12-425 Meaning of clean building managed investment trust

12-430 Meaning of clean building

12-435 Meaning of non-concessional MIT income

12-436 Meaning of asset entity, operating entity, cross staple arrangement and stapled entity

12-437 Meaning of MIT cross staple arrangement income

12-438 MIT cross staple arrangement income--de minimis exception

12-439 MIT cross staple arrangement income--approved economic infrastructure facility exception

12-440 Transitional--MIT cross staple arrangement income

12-441 Integrity rule--concessional cross staple rent cap

12-442 Meaning of excepted MIT CSA income

12-443 Concessional cross staple rent cap--existing lease with specified rent or rent method

12-444 Concessional cross staple rent cap--general

12-445 Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income

12-446 Meaning of MIT trading trust income

12-447 Transitional--MIT trading trust income

12-448 Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land

12-449 Transitional--MIT agricultural income

12-450 Meaning of MIT residential housing income

12-451 Transitional--MIT residential housing income

12-452 Meaning of residential dwelling asset

12-453 MIT agricultural income and MIT residential housing income--capital gains in relation to membership interests

Subdivision 12-J--FHSS released amounts

12-460 FHSS released amounts

Division 12A--Distributions by AMITs (including deemed payments)

Guide to Division 12A

12A-1 What this Division is about

Subdivision 12A-A--Distributions by AMITs relating to dividend, interest and royalties

Guide to Subdivision 12A-A

12A-5 What this Subdivision is about

Operative provisions

12A-10 Deemed payments--no obligation to withhold under Subdivision  12-F (dividend, interest and royalty payments)

12A-15 Dividend, interest or royalty payments relating to AMIT--requirement to give notice or make information available

12A-20 Failure to give notice or make information available under section  12A-15: administrative penalty

12A-25 Meaning of AMIT DIR payment

12A-30 Meaning of AMIT dividend payment

12A-35 Meaning of AMIT interest payment

12A-40 Meaning of AMIT royalty payment

Subdivision 12A-B--Distributions by AMITs relating to Subdivision 12-H fund payments

Guide to Subdivision 12A-B

12A-100 What this Subdivision is about

Operative provisions

12A-105 Deemed payments--no obligation to withhold under Subdivision  12-H

12A-110 Meaning of fund payment--AMITs

Subdivision 12A-C--Deemed payments by AMITs etc.

Guide to Subdivision 12A-C

12A-200 What this Subdivision is about

Operative provisions

12A-205 Issue of AMMA statement etc. deemed to be payment

12A-210 Post-AMMA actual payment and pre-AMMA actual payment in respect of deemed payment

12A-215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc.

12A-220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.

Division 13--Alienated personal services payments

13-1 Object of this Division

13-5 Payment to the Commissioner in respect of alienated personal services payments

13-10 Alienated personal services payments

13-15 Personal services payment remitters

13-20 Time for payments to Commissioner for alienated personal services payments made during 2000 -01

Division 14--Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner

Subdivision 14-A--Non-cash benefits

14-1 Object of this Subdivision

14-5 Provider of non-cash benefit must pay amount to the Commissioner if payment would be subject to withholding

14-10 Dividend, interest or royalty received, for a foreign resident, in the form of a non -cash benefit

14-15 Payer can recover amount paid to the Commissioner

Subdivision 14-B--Accruing gains

14-50 Object of this Subdivision

14-55 Liability for TFN withholding tax

14-60 Investment body may recover TFN withholding tax from investor

14-65 Application of rules in Division 18

14-75 Overpayment of TFN withholding tax

14-85 Other laws do not exempt from TFN withholding tax

Subdivision 14-C--Shares and rights under employee share schemes

14-155 Liability for TFN withholding tax (ESS)

14-160 Employer may give individual tax file numbers to provider

14-165 Provider may recover TFN withholding tax (ESS) from individual

14-170 Application of rules in Division 18

14-175 Overpayment of TFN withholding tax (ESS)

14-180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997

Subdivision 14-D--Capital proceeds involving foreign residents and taxable Australian property

14-200 Certain acquisitions of taxable Australian property from foreign residents

14-205 Effect of look-through earnout rights

14-210 Whether an entity is a relevant foreign resident

14-215 Excluded transactions

14-220 Commissioner clearance certificates

14-225 Entity declarations

14-230 Administrative penalties for false or misleading declarations

14-235 Varying amounts to be paid to the Commissioner

Subdivision 14-E--GST payable on taxable supplies of certain real property

14-250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner

14-255 Notification by suppliers of residential premises etc.

Division 15--Working out the amount to withhold

Guide to Division 15

15-1 What this Division is about

Subdivision 15-A--Working out how much to withhold

15-10 How much to withhold

15-15 Variation of amounts required to be withheld

Subdivision 15-B--Withholding schedules and regulations

15-25 Commissioner's power to make withholding schedules

15-30 Matters to be considered when making withholding schedules

15-35 Regulations about withholding

Subdivision 15-C--Declarations

15-50 Declarations

Division 16--Payer's obligations and rights

Guide to Division 16

16-1 What this Division is about

Subdivision 16-A--To withhold

When to withhold

16-5 When to withhold an amount

16-7 Treat entity obliged to pay under Subdivision 12A-C as having withheld amount under Division  12

16-20 Payer discharged from liability to recipient for amount withheld

Penalties for not withholding

16-25 Failure to withhold: offence

16-30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency

16-35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty

16-40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment

16-43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.

Subdivision 16-B--To pay withheld amounts to the Commissioner

When and how to pay amounts to the Commissioner

16-70 Entity to pay amounts to Commissioner

16-75 When amounts must be paid to Commissioner

16-80 Penalty for failure to pay within time

16-85 How amounts are to be paid

Who is a large, medium or small withholder

16-95 Meaning of large withholder

16-100 Meaning of medium withholder

16-105 Meaning of small withholder

16-110 Commissioner may vary withholder's status downwards

16-115 Commissioner may vary withholder's status upwards

Subdivision 16-BA--To be registered

Registration of withholders

16-140 Withholders must be registered

16-141 Registration and cancellation

Branch registration

16-142 Branches may be registered

16-143 Separate amounts for entities and branches

16-144 Cancellation of branch registration

16-145 Effect on branches of cancelling the entity's registration

Registration of employers of working holiday makers

16-146 Employers of working holiday makers must be registered

16-147 Registering employers of working holiday makers

16-148 Cancelling the registration of employers of working holiday makers

Subdivision 16-C--To provide information

To the Commissioner

16-150 Commissioner must be notified of amounts

16-152 Annual reports--Withholding payments covered by section  12-175

16-153 Annual reports--other payments

To recipients of withholding payments

16-155 Annual payment summary

16-156 Annual payment summary for sections 12-175 and 12 -180

16-157 Payment summary for Subdivision 12-H

16-160 Part-year payment summary

16-165 Payment summaries for superannuation lump sums and payments for termination of employment

16-166 Payment summary for a departing Australia superannuation payment

16-167 Payment summary for payment to recipient who does not quote ABN

16-170 Form and content of payment summary

16-175 Penalty for not providing payment summary

16-180 Commissioner may exempt entity from giving payment summary

16-182 Definition of reportable employer superannuation contribution

Subdivision 16-D--Additional rights and obligations of entity that makes a payment

16-195 Payer's right to recover amounts of penalty: certain withholding taxes

Division 18--Recipient's entitlements and obligations

Subdivision 18-A--Crediting withheld amounts

Guide to Subdivision 18-A

18-1 What this Subdivision is about

General exception

18-5 No credit for refunded amount

Entitlement to credits: income tax liability

18-10 Application of sections 18-15, 18 -20 and 18-25

18-15 Tax credit for recipient of withholding payments

18-20 Tax credit where recipient is a partnership

18-25 Tax credit where recipient is a trust

18-27 Tax credit for alienated personal services payments

Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program

18-30 Credit: dividend, interest or royalty

18-32 Credit: amount attributable to fund payment

18-33 Credit: labour mobility programs

18-35 Credit: penalty under section 12-415, 16 -30, 16-35 or 16-40 or related general interest charge

18-40 Credit: liability under Part 4-25

Entitlement to credit: departing Australia superannuation payment

18-42 Credit--departing Australia superannuation payment

Entitlement to credit: mining payment

18-45 Credit--mining payment

Entitlement to credit: Petroleum resource rent tax

18-55 Credit--Natural resource payments

Entitlement to credit: taxable supply of real property

18-60 Credit--payment relating to taxable supply of real property

Subdivision 18-B--Refund of certain withheld amounts

18-65 Refund of withheld amounts by the payer to the recipient

18-70 Refund of withheld amounts by the Commissioner to the recipient

18-80 Refund by Commissioner of amount withheld from payment in respect of investment

18-85 Refund by Commissioner of amount withheld from payment in respect of supply of real property

Subdivision 18-C--Recipient's obligations

18-100 Obligation to keep payment summary

Subdivision 18-D--Directors etc. of non-complying companies

Object of Subdivision

18-120 Object of Subdivision

PAYG withholding non-compliance tax

18-125 Directors of non-complying companies

18-130 Directors of non-complying companies--tax reduced in certain circumstances

18-135 Associates of directors of non-complying companies

18-140 Notices

18-145 When PAYG withholding non-compliance tax must be paid

18-150 General interest charge payable on unpaid PAYG withholding non-compliance tax

18-155 Validity of decisions and evidence

18-160 Rights of indemnity and contribution

Credits for later compliance

18-165 Credits for later compliance--scope

18-170 Credits for later compliance--Commissioner must give notice in certain circumstances

18-175 Credits for later compliance--Commissioner may give notice

18-180 Effect of earlier credits

Other provisions

18-185 When Commissioner may give notice

18-190 Review of decisions

Division 20--Other matters

Subdivision 20-B--Offences

20-35 Offences

20-40 Joining of charges

20-45 Offences that would otherwise be committed by a partnership or unincorporated company

Subdivision 20-D--Review of decisions

20-80 Reviewable decisions

Division 21--Entitlements relating to insolvent ADIs and general insurers

Guide to Division 21

21-1 What this Division is about

Subdivision 21-A--Treatment of some payments by APRA

21-5 APRA treated like ADI or general insurance company

Endnotes

Endnote 1--About the endnotes

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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

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)
LIA = Legislative Instruments Act 2003	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
Taxation Administration Act 1953	1, 1953	4 Mar 1953	1 Apr 1953
Income Tax and Social Services Contribution Assessment Act 1953	28, 1953	15 Apr 1953	15 Apr 1953	--
Entertainments Tax Abolition Act 1953	39, 1953	30 Sept 1953	1 Oct 1953	--
Pay-roll Tax Assessment Act 1953	40, 1953	2 Oct 1953	1 Oct 1953	--
Estate Duty Assessment Act 1953	52, 1953	28 Oct 1953	28 Oct 1953	--
Salaries Adjustment Act 1955	18, 1955	10 June 1955	10 June 1955	s. 3(2)
Salaries (Statutory Offices) Adjustment Act 1957	39, 1957	12 Sept 1957	1 July 1957	--
Taxation Administration Act 1959	95, 1959	4 Dec 1959	4 Dec 1959	--
Salaries (Statutory Offices) Adjustment Act 1960	17, 1960	17 May 1960	17 May 1960	s. 2
Salaries (Statutory Offices) Adjustment Act 1964	75, 1964	5 Nov 1964	5 Nov 1964	s. 2
Taxation Administration Act 1965	155, 1965	18 Dec 1965	14 Feb 1966	--
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	--
Salaries Act 1968	120, 1968	2 Dec 1968	2 Dec 1968	s. 2
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	ss. 9(1) and 10
Taxation Administration Act 1974	133, 1974	9 Dec 1974	ss. 1 and 2: Royal Assent ss. 3, 4, 7, 8 and 10-12: 23 Dec 1974 (see Gazette 1974, No. 103D) Remainder: 1 July 1976 (see Gazette 1976, No. S107)	s. 9(2)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86) Remainder: Royal Assent	ss. 110(2) and 125-127
Taxation Administration Amendment Act 1979	59, 1979	15 June 1979	15 June 1979	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	s 7(1), (5) and Sch 1: 18 July 1983 (s 2(1))	s 7(1) and (5)
Taxation Administration Amendment Act 1983	117, 1983	16 Dec 1983	16 Dec 1983	--
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	ss. 1 and 2: Royal Assent s. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	s. 317
Trust Recoupment Tax (Consequential Amendments) Act 1985	4, 1985	24 Mar 1985	5 Apr 1985 (see s. 2)	--
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981 ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3)) Remainder: Royal Assent	s. 2(4) and (5)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	Sch 1: 3 July 1985 (s 2(1)) Sch 1: 14 Dec 1984 (s 2(45))	--
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 2) 1985	193, 1985	16 Dec 1985	Sch 1: 3 July 1985 (s 2(15)(b))	--
National Crime Authority (Miscellaneous Amendments) Act 1985	104, 1985	16 Oct 1985	s. 14(1): 1 July 1984 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 2) 1985	123, 1985	28 Oct 1985	28 Oct 1985	--
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	Part II (ss. 3-9): 1 Jan 1986 Parts IV-VI (ss. 12-17): 1 July 1969 Remainder: Royal Assent	--
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	24 June 1986 (see s. 2)	s. 2(2)
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31-41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	--
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s. 31 and Parts VII and VIII (ss. 45-56): 24 June 1986 (see s. 2(2)) Remainder: 1 July 1986	ss. 213, 221, 229 and 231
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	ss. 33 and 36: 16 Dec 1985 (see s. 2(2)) ss. 34, 35 and 37-39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225) Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	--
Taxation Administration Amendment (Recovery of Tax Debts) Act 1986	144, 1986	9 Dec 1986	9 Dec 1986	--
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	Part II (ss. 3-6) and ss. 8(a) and 9-11: 1 Jan 1987 s. 8(c): 10 June 1986 ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650) s. 55: 1 Mar 1987 (see Gazette 1987, No. S32) Remainder: Royal Assent	s. 55(2)
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	5 June 1987 (see s. 2)	--
Taxation Laws Amendment Act (No. 2) 1987	62, 1987	5 June 1987	s 55 and Sch 4: 5 June 1987 (s 2(1)) Sch 1: 1 July 1987 (s 2(6))	s 55(2)
Taxation Laws Amendment Act (No. 3) 1987	108, 1987	13 Nov 1987	13 Nov 1987	s. 43
Crimes Legislation Amendment Act 1987	120, 1987	16 Dec 1987	s 33: 16 Dec 1987 (s 2(2))	--
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	s. 6 and Parts IV, V (ss. 63-88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	--
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2)) Remainder: Royal Assent	--
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	(see 107, 1989 below)	--
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s 22-28 and 29(1): 1 Jan 1989 (s 2(1))	--
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	--
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	s. 5(o): 18 Dec 1987 Remainder: 30 June 1989 (see s. 2(1))	--
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) Remainder: Royal Assent	--
Child Support (Assessment) Act 1989	124, 1989	21 Sept 1989	1 Oct 1989 (see Gazette 1989, No. S314)	--
Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989	163, 1989	19 Dec 1989	s 50 and 51: 13 Nov 1989 (s 2)	--
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	s. 31: 19 Jan 1989 Part 4 (ss. 35-37): 25 Jan 1989 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	17 Jan 1990	s. 2(2)
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	s. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990	61, 1990	16 June 1990	s 26: 1 July 1990 (s 2(4))	--
Corporations Legislation Amendment Act 1990	110, 1990	18 Dec 1990	Parts 1 and 2 (ss. 1-7): Royal Assent s. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79) Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)	--
Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990	119, 1990	28 Dec 1990	ss. 4-6, 7(g), 8, 19-21, 22(g) and 23: 22 Aug 1990 ss. 7(a)-(f) and 22(a)-(f): 1 Mar 1991 ss. 9, 10, 41(b) and 42(b): 1 Jan 1991 Remainder: Royal Assent	--
as amended by
Social Security Legislation Amendment Act 1991	69, 1991	25 June 1991	s 23: 28 Dec 1990 (s 2)	--
Debits Tax Termination Act 1990	136, 1990	28 Dec 1990	1 Jan 1991	--
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	8 Jan 1991	--
Social Security Legislation Amendment Act 1990	6, 1991	8 Jan 1991	s 97 and 98: 1 Jan 1991 (s 2)	--
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	s 101 and 102: 24 Apr 1991 (s 2(1))	--
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	s 93: 27 June 1991 (s 2(1))	--
Industrial Relations Legislation Amendment Act 1991	122, 1991	27 June 1991	ss. 4(1), 10(b) and 15-20: 1 Dec 1988 ss. 28(b)-(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332) Remainder: Royal Assent	s. 31(2)
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	ss. 11 and 89(2): 22 Jan 1991 ss. 40 and 42: 6 Jan 1992 (see s. 2(3)) ss. 45, 46, 48-51, 54-58, 60-66, 90(1), (3)-(14), 93-96 and 98-101: 21 Aug 1991 ss. 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s. 82(2): 25 Dec 1991 s. 107: 24 June 1992 ss. 112-117: 1 Mar 1992 (see Gazette 1992, No. GN7) Part 9 (ss. 121, 122): 1 July 1991 Remainder: Royal Assent	ss. 114-117
Taxation Administration Amendment Act 1992	47, 1992	17 June 1992	17 June 1992	--
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	--
Taxation Laws Amendment Act (No. 3) 1992	98, 1992	30 June 1992	ss. 32-36: 1 July 1992 Remainder: Royal Assent	--
Taxation Laws Amendment (Self Assessment) Act 1992	101, 1992	30 June 1992	30 June 1992	ss. 12-14
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
Student Assistance Amendment Act 1992	138, 1992	19 Nov 1992	ss. 31-43: 1 Jan 1993 Remainder: Royal Assent	--
Taxation Laws Amendment (Superannuation) Act 1992	208, 1992	22 Dec 1992	s 91-93: 22 Dec 1992 (s 2(1))	--
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	s 125: 23 June 1993 (s 2(3) and gaz 1993, No S186)	--
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	s 122-126: 24 Dec 1992 (s 2(1))	--
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	s 63: 9 June 1993 (s 2(1))	--
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52-64: 1 Dec 1993 Remainder: 1 July 1994	s. 77
Taxation Laws Amendment (Infrastructure Borrowings) Act 1994	163, 1994	16 Dec 1994	16 Dec 1994	--
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	--
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2)) Schedule 2 (items 8-13): 1 July 1994 Remainder: Royal Assent	Sch. 2 (items 1, 7, 18, 20)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Sch 8 (items 6-8): 16 Dec 1995 (s 2(1))	Sch 8 (item 8)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 4 (item 145): 25 Oct 1996 (s 2(1))	--
Family (Tax Initiative) Act 1996	63, 1996	27 Nov 1996	1 Jan 1997	--
Law and Justice Legislation Amendment Act 1997	34, 1997	17 Apr 1997	Sch 16 (items 1-6, 8-11): 1 July 1997 (s 2(2) and gaz 1997, No S244) Sch 16 (item 7): 17 Apr 1997 (s 2(1))	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	Sch. 2 (items 5, 6)
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Sch 7 (items 17, 18): 21 Nov 1997 (s 2(1))	--
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Sch 1 (items 1-3) and Sch 6 (item 19): 4 June 1998 (s 2(1))	--
Taxation Laws Amendment (Farm Management Deposits) Act 1998	85, 1998	2 July 1998	2 Jan 1999	--
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Sch 1 (items 346-352): 1 July 1999 (s 2(3))	
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Sch 7 (items 227, 228): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283)	--
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Schedule 1 (item 21): Royal Assent Remainder: 18 Jan 2001	--
A New Tax System (Goods and Services Tax Administration) Act 1999	56, 1999	8 July 1999	1 July 2000	--
as amended by
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 1 (items 70, 71): 1 July 2000 (s 2(2))	--
A New Tax System (Indirect Tax Administration) Act 1999	59, 1999	8 July 1999	1 July 2000 (s 2)	--
as amended by
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Sch 5 (item 1): 1 July 2000 (s 2(10))	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Sch 4 (item 1): 1 July 2000 (s 2(10))	--
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Sch 10 (items 66, 67A): 10 Dec 1999 (s 2(6A)-(6C)) Sch 10 (item 67): never commenced (s 2(6B), (6C)) Sch 10 (item 68): 1 July 2000 (s 2(2))	Sch 10 (item 68)
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	10 Dec 1999	Sch 2 (items 1, 2, 5): 8 July 1999 (s 2(4))	--
A New Tax System (Australian Business Number Consequential Amendments) Act 1999	85, 1999	8 July 1999	8 July 1999 (see s. 2)	--
Taxation Laws Amendment Act (No. 4) 1999	94, 1999	16 July 1999	Sch 7: 16 July 1999 (s 2(1))	--
Statute Stocktake Act 1999	118, 1999	22 Sept 1999	Sch 2 (items 25-28): 22 Sept 1999 (s 2)	--
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999	128, 1999	13 Oct 1999	s 9, Sch 1 (items 75, 76) and Sch 3 (items 5, 6): 13 Oct 1999 (s 2(1), (2), (6)) Sch 3 (items 2, 3): 2 June 1997 (s 2(5))	s 9
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Sch 1 (items 911-915): 5 Dec 1999 (s 2(1), (2))	--
Australian Security Intelligence Organisation Legislation Amendment Act 1999	161, 1999	10 Dec 1999	Sch 6: 10 Dec 1999 (s 2(1))	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Sch 5 (items 2-10): 1 July 2000 (s 2(10), (11))	--
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Sch 7 (item 38) and Sch 8 (items 19-22): 1 July 2000 (s 2(9))	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 1 (items 1-4, 85-88) and Sch 2 (items 1-22, 35, 36, 75-82, 92, 93): 22 Dec 1999 (s 2(1))	Sch 1 (items 3, 4) and Sch 2 (items 35, 36, 92, 93)
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 10 (item 20): 22 Dec 1999 (s 2(1))	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Sch 4 (items 2, 3): 22 Dec 1999 (s 2(1))	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 1 (items 1-4, 7, 8), Sch 2 (items 1-4, 86-93, 103-107, 130, 131), Sch 3 (items 1, 2), Sch 4, Sch 5 (items  69, 73, 74), Sch 6 (items 14-24), Sch 10 (items 1-18), Sch 12 (item 21) and Sch 14: 22 Dec 1999 (s 2(1)-(6), (7)(b), (c)) Sch 2 (items 94-102), Sch 11 (items 111, 112), Sch 12 (items 4-20) and Sch 15 (items 9-18): 1  July 2000 (s 2(8), (9)(b), (12))	Sch 1 (items 7, 8), Sch 2 (items 2, 107, 130, 131), Sch 3 (item 2), Sch 4 (item  2), Sch 5 (items 73, 74) and Sch 6 (item 24)
as amended by
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Sch 3 (item 4): 22 Dec 1999 (s 2(1))	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 2 (item 1A): 1 July 2000 (s 3(1))	--
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 41): 22 Dec 1999 (s 2(1) item 45)	--
Federal Magistrates (Consequential Amendments) Act 1999	194, 1999	23 Dec 1999	Sch 24: 23 Dec 1999 (s 2(1))	--
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999	201, 1999	23 Dec 1999	Sch 2: 24 Dec 1999 (s 2(3))	--
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Sch 1, Sch 3 (items 55-67) and Sch 4 (items 17-48): 22 Dec 1999 (s 2(1)) Sch 2 (item 12): 1 Apr 2000 (s 2(2)) Sch 3 (item 68): 1 July 2000 (s 2(8))	Sch 3 (item 62)
Taxation Laws Amendment Act (No. 2) 2000	58, 2000	31 May 2000	Sch 8 (item 20): 1 July 1999 (s 2(13))	--
Fuel Sales Grants (Consequential Amendments) Act 2000	60, 2000	19 June 2000	19 June 2000 (s 2)	--
Taxation Laws Amendment Act (No. 6) 2000	76, 2000	28 June 2000	28 June 2000	Sch. 1 (item 8(4))
Diesel and Alternative Fuels Grants Scheme Amendment Act 2000	77, 2000	30 June 2000	Sch 2: 30 June 2000 (s 2(1))	--
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Sch 1 (items 26A, 26B, 27-58): 30 June 2000 (s 2(1))	Sch 1 (item 58)
New Business Tax System (Miscellaneous) Act (No. 2) 2000	89, 2000	30 June 2000	Sch 2 (items 114, 116) and Sch 7: 22 Dec 1999 (s 2(6), (10)) Sch 2 (items 115, 117): 30 June 2000 (s 2(1))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 46): 30 June 2000 (s 2(1) item 49)	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 1 and Sch 2 (items 68-120, 142A, 143, 144): 1 July 2000 (s 3(1)) Sch 3 (items 1-16): 22 Dec 1999 (s 3(4))	Sch 1 (items 3, 4) and Sch 2 (item 144)
as amended by
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Sch 2 (items 14-17): 14 Sept 2006 (s 2(1) item 2)	--
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Sch 1 (items 10, 10A, 11), Sch 4 (item 10), Sch 6 (items  8-10), Sch 7 (items 31-33), Sch 9 (items 12-16, 18) and Sch  11 (item 17): 1 July 2000 (s 2(1), (3))	Sch 9 (item 18)
Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000	94, 2000	30 June 2000	Sch 5: 1 July 2000 (s 2(5))	--
Youth Allowance Consolidation Act 2000	106, 2000	6 July 2000	Sch 5 (items 10, 11): 1 July 1998 (s 2(3)) Sch 5 (item 12): 1 July 1999 (s 2(17))	--
Social Security and Veterans' Entitlements Legislation Amendment (Private Trusts and Private Companies-Integrity of Means Testing) Act 2000	132, 2000	13 Nov 2000	Sch 5: 13 Nov 2000 (s 2)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Sch 2 (items 395-398, 418, 419): 24 May 2001 (s 2(3))	Sch 2 (items 418, 419)
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Sch 5 (items 4-17, 18(1A), (2)): 21 Dec 2000 (s 2(1)) Sch 7 (items 19, 20): 1 July 2000 (s 2(8))	Sch 5 (item 18(1A), (2))
Taxation Laws Amendment Act (No. 7) 2000	173, 2000	21 Dec 2000	Sch 2: 22 Dec 1999 (s 2(2))	Sch 2 (item 5)
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Sch 7 (items 28-37): 4 May 2001 (s 2(1)(b))	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4-14 and Sch 3 (items 509, 510): 15 July 2001 (s 2(1), (3))	s 4-14
Family and Community Services Legislation (Simplification and Other Measures) Act 2001	71, 2001	30 June 2001	Sch 2 (item 24): 1 July 1998 (s 2(6))	--
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Sch 1 (items 21, 22, 58-62(1)), Sch 2 (items 1-40, 53, 86-95(1)), Sch 3 (items 20-33), Sch 4 (items  1, 10) and Sch 5: 30 June 2001 (s 2(1)) Sch 2 (items 48-52): 1 Jan 2001 (s 2(2)) Sch 3 (items 35, 36): 1 Apr 2001 (s 2(3))	Sch 1 (items 22, 62(1)), Sch 2 (items 40, 48-53, 95(1)), Sch 3 (items 29, 32, 33), Sch 4 (item 10) and Sch 5 (item  3)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 56): 30 June 2001 (s 2(1) item 56)	--
Child Support Legislation Amendment Act 2001	75, 2001	30 June 2001	Sch 5 (items 71-74): 30 June 2001 (s 2(1))	Sch 5 (item 74)
Financial Sector (Collection of Data-Consequential and Transitional Provisions) Act 2001	121, 2001	24 Sept 2001	ss. 1-3: Royal Assent Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)	--
National Crime Authority Legislation Amendment Act 2001	135, 2001	1 Oct 2001	Schedules 1-7 and 9-12: 12 Oct 2001 (see Gazette 2001, No. S428) Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428) Remainder: Royal Assent	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	s 4 and Sch 3: 15 Dec 2001 (s 2(1))	s 4
Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001	159, 2001	1 Oct 2001	29 Oct 2001	Sch. 1 (item 97)
New Business Tax System (Debt and Equity) Act 2001	163, 2001	1 Oct 2001	1 July 2001	--
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 25)
Taxation Laws Amendment Act (No. 6) 2001	169, 2001	1 Oct 2001	Sch 6 (items 18, 18A, 19(3), (4)): 1 Oct 2001 (s 2(1))	Sch 6 (item 19(3), (4))
Taxation Laws Amendment (Superannuation) Act (No. 1) 2002	15, 2002	4 Apr 2002	4 Apr 2002	Sch. 1 (item 21)
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	Sch 6 (items 10, 11): 1 July 2002 (s 2(1) item 13) Sch 6 (items 12-14): 27 July 2002 (s 2(1) item 14)	Sch 6 (items 11, 14)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41) Sch 12 (items 87-94): 3 July 2002 (s 2(1) item 66)	--
New Business Tax System (Consolidation) Act (No. 1) 2002	68, 2002	22 Aug 2002	24 Oct 2002 (see s. 2)	--
Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002	86, 2002	11 Oct 2002	ss. 1-3: Royal Assent Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)	--
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	117, 2002	2 Dec 2002	Sch 11 (items 12-15) and Sch 14 (items 14, 15): 24 Oct 2002 (s 2(1) item  9)	--
Australian Crime Commission Establishment Act 2002	125, 2002	10 Dec 2002	Schedule 2 (items 125-187, 226): 1 Jan 2003	Sch. 2 (item 226)
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1-52, 54-75, 78-82): 20 May 2002 Remainder: Royal Assent	--
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003	11 Apr 2003	Sch 4 (items 8-10), Sch 6 (items 11, 12), Sch 14 (items  8-12), Sch 23 (item 14) and Sch 24 (items 1-19): 24 Oct 2002 (s 2(1) items  3, 4, 9, 13, 14) Sch 28 (items 14-18, 19(3)): 29 June 2002 (s 2(1) items 17, 19)	Sch 24 (item 19) and Sch 28 (item 19(3))
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003	Sch. 5 (items 36, 37)
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	Schedule 3 (items 134-139, 140(1)), Schedule 5 and Schedule 6 (items  2, 3): Royal Assent	Sch. 3 (item 140(1)), Sch. 5 (item 30) and Sch. 6 (item 3)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003 Schedule 10 (item 12): Royal Assent	Sch. 9 (items 18(2), 19)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 6 (item 32): 10 Dec 1999 (s 2(1) item 28) Sch 6 (item 33): 1 July 2000 (s 2(1) item 29) Sch 6 (items 34, 35): 14 Oct 2003 (s 2(1) items 30, 31)	--
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Schedule 2 (items 15-26, 40) and Schedule 7 (items 19-22): Royal Assent	Sch. 2 (item 40) and Sch. 7 (items 20, 22)
Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	12 Nov 2003	Sch. 1 (item 25)
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Schedule 2 (items 24-26): Royal Assent	Sch. 2 (item 26)
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003	133, 2003	17 Dec 2003	17 Dec 2003	Sch. 4 (item 79)
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 8 (items 22, 23, 24(4)): Royal Assent	Sch. 8 (item 24(4))
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Sch 2 (items 152-160): 1 Jan 2004 (s 2(1) item 16)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Schedule 6: 1 July 2000 Remainder: Royal Assent	--
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004	27 Apr 2004	ss. 1-3: Royal Assent Remainder: 1 July 2004 (see s. 2(1))	--
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Sch 1 (item 84): 30 June 2000 (s 2(1) item 2) Sch 1 (item 107): 17 Dec 2003 (s 2(1) item 11) Sch 1 (items 125, 126(1), (6), (11)): 25 June 2004 (s 2(1) item 12)	Sch 1 (item 126(1), (6), (11))
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Sch 10 (item 40): repealed before commencing (s 2(1) item 8) Sch 10 (items 41, 44(2), (3), 45): 1 July 2005 (s 2(1) item 8)	Sch 10 (items 44(2), (3), 45)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 7 (items 210, 211): 1 July 2005 (s 2(1) items 22, 23)	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Sch 11 (items 3-15): 22 Dec 1999 (s 2(1) item 12) Sch 11 (item 130): 30 June 2001 (s 2(1) item 15) Sch 11 (items 155-160, 163, 164): 30 June 2004 (s 2(1) items 17, 18)	--
Tax Laws Amendment (Small Business Measures) Act 2004	134, 2004	13 Dec 2004	Schedule 1 (items 15, 16), Schedule 2 (items 22, 23) and Schedule 3 (items  8-10): Royal Assent	Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	s. 4 and Schedule 1 (items 426, 496): Royal Assent	s. 4 and Sch. 1 (item 496)
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005	10, 2005	22 Feb 2005	Schedule 1 (item 18): 1 July 2005	--
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Schedule 2 (items 13, 14(2)) and Schedule 3 (items 103-109, 111(3)): Royal Assent	Sch. 2 (item 14(2)) and Sch. 3 (item 111(3))
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 1 (items 12, 13) and Schedule 10 (items 233-241, 275): Royal Assent	Sch. 1 (item 13)
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 3: Royal Assent	Sch. 3 (item 3)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005	75, 2005	29 June 2005	29 June 2005	Sch. 1 (item 31) and Sch. 2 (item 16)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 4 (items 7, 9)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 4 (item 5) and Sch. 6 (item 28(1))
Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005	83, 2005	6 July 2005	Schedule 3: Royal Assent	--
Statute Law Revision Act 2005	100, 2005	6 July 2005	Schedule 1 (items 64, 65): Royal Assent	--
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005	14 Dec 2005	Schedule 2 (item 25): Royal Assent	--
Tax Laws Amendment (2005 Measures No. 4) Act 2005	160, 2005	19 Dec 2005	Schedule 4: 6 June 2006 (see F2006L01656) Remainder: Royal Assent	Sch. 1 (item 14(2), (3)) and Sch. 4 (item 27)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 1 (items 27-37, 46-56, 59) and Schedule 2 (items 1, 16-32): Royal Assent	Sch. 1 (items 32, 35, 37, 59) and Sch. 2 (items 28-32)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	6 Apr 2006	Sch. 3 (item 17)
Student Assistance Legislation Amendment Act 2006	47, 2006	22 May 2006	Schedule 1 (items 24, 25) and Schedule 2 (items 26, 27): 1 July 2006	Sch. 1 (item 25) and Sch. 2 (item 27)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 7 (items 131-169, 217-219): 22 June 2006 (s 2(1) items 6, 24)	Sch 7 (items 133, 138, 139, 165)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Sch 5 (items 39-60, 160-165): 1 July 2006 (s 2(1) items 18, 19, 21)	Sch 5 (items 53-58, 60)
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006	74, 2006	26 June 2006	Schedule 1 (items 97-100): 1 July 2006	--
Petroleum Resource Rent Tax Assessment Amendment Act 2006	78, 2006	30 June 2006	Schedule 1 (items 11, 12) and Schedule 4 (items 25-38): 1 July 2006	Sch. 1 (item 12) and Sch. 4 (item 38)
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 4 (items 10-14), Schedule 6 (items 10, 11) and Schedule 7 (items  4-6): Royal Assent	Sch. 4 (item 14) and Sch. 7 (item 6)
as amended by
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (item 23): Royal Assent	--
Law Enforcement Integrity Commissioner (Consequential Amendments) Act 2006	86, 2006	30 June 2006	Schedule 1 (items 71, 72): 30 Dec 2006 (see s. 2(1))	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 1 (item 11) and Sch. 2 (item 7)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent	Sch. 6 (items 1, 3-11, 14, 15)
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007	19 Feb 2007	Schedule 2 (items 17-21): Royal Assent	Sch. 2 (item 19)
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Sch 1 (item 25): 22 Dec 1999 (s 2(1) item 21) Sch 4 (item 32): 15 Mar 2007 (s 2(1) item 44)	-- /span>
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Sch 1 (items 19-24), Sch 2 (items 4, 5), Sch  4 (items 11-16) and Sch 5 (items 31-36): 15 Mar 2007 (s 2(1) items 2-8)	Sch 1 (item 24), Sch 4 (item 16) and Sch 5 (items 32, 36)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Sch 1 (items 366-393, 406(1)-(3)), Sch 3 (items 61-66) and Sch 4 (item 12): 15 Mar 2007 (s 2(1) items  2, 8, 12)	Sch 1 (item 406(1)-(3)) and Sch 3 (item 66)
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007	30 Mar 2007	Schedule 3 (items 17, 18): 1 July 2007	--
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007	12 Apr 2007	12 Apr 2007	--
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	12 Apr 2007	Sch. 1 (item 5) and Sch. 3 (item 39)
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 3 (item 22): Royal Assent	--
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 8 (items 3, 26(1), (2)): 1 July 2007 Schedule 10 (items 1, 2, 14-32): Royal Assent	Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 2 (item 67(3)) and Sch. 6 (item 9)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Sch 1 (items 212, 222, 225, 226), Sch 4 (items 47, 48, 51, 52), Sch  5 (items 29, 30, 48(1), (4), (5)) and Sch 7 (items 99-102, 104(3)): 24 Sept 2007 (s 2(1) items  2, 4, 5, 7, 11) Sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)	Sch 1 (items 222, 225, 226), Sch 4 (items 51, 52) and Sch 5 (item 48(1), (4), (5))
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007	25 Sept 2007	Schedule 1 (items 68-70, 71(12)): Royal Assent	Sch. 1 (item 71(12))
Tax Laws Amendment (Election Commitments No. 1) Act 2008	32, 2008	23 June 2008	Schedule 1 (items 1, 24-58): Royal Assent	Sch. 1 (item 58)
First Home Saver Accounts (Consequential Amendments) Act 2008	45, 2008	25 June 2008	Schedule 1 (items 53-66), Schedule 4 (item 64), Schedule 6 (items  18-21) and Schedule 7 (item 56): 26 June 2008	--
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 480-491): 4 July 2008	--
Tax Laws Amendment (2008 Measures No. 3) Act 2008	91, 2008	20 Sept 2008	Schedule 2: 1 July 2008	Sch. 2 (items 16, 18)
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Schedule 1 (items 24-26) and Schedule 2 (items 41, 42): 1 Oct 2008	Sch. 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (items 177-185): Royal Assent	--
Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008	105, 2008	17 Oct 2008	Sch 1 (item 60): 18 Oct 2008 (s 2(1) item 2)	--
Tax Laws Amendment (Education Refund) Act 2008	141, 2008	9 Dec 2008	Schedule 1 (items 8-10): Royal Assent	Sch. 1 (item 10)
Tax Laws Amendment (Luxury Car Tax-Minor Amendments) Act 2008	150, 2008	11 Dec 2008	Schedule 1 (items 6, 7): Royal Assent	Sch. 1 (item 7)
Temporary Residents' Superannuation Legislation Amendment Act 2008	151, 2008	11 Dec 2008	Schedule 1 (items 23-26): 18 Dec 2008 (see F2008L04636)	--
Migration Legislation Amendment (Worker Protection) Act 2008	159, 2008	18 Dec 2008	Schedule 2: 14 Sept 2009 (see F2009L02375)	Sch. 2 (item 2)
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009	6, 2009	18 Feb 2009	Schedule 1 (items 5-7): 18 Feb 2009 (see s. 2(1))	--
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 2 and Schedule 4 (items 37-44): Royal Assent	Sch. 2 (item 9) and Sch. 4 (items 39, 44)
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Schedule 1 (items 101-105): Royal Assent	Sch. 1 (items 102, 103, 104(1)-(4), (6), (8)-(13), (16)-(19), 105(2)) Sch. 1 (item 104(5)) (am. by 147, 2011, Sch. 4 [item 1]) Sch. 1 (item 104(7)) (am. by 136, 2010, Sch. 3 [item 133]) Sch. 1 (item 104(7A)) (ad. by 136, 2010, Sch. 3 [item 134]) Sch 1 (item 104(14)) (am by 85, 2013, Sch 8 [items 49-51]) Sch 1 (item 104(15)) (am by 85, 2013, Sch 8 [items 52-54]) Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2]) Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5]) Sch. 1 (item 105(1)) (am. by 147, 2011, Sch. 4 [item 3])
as amended by
Tax Laws Amendment (2010 Measures No. 4) Act 2010	136, 2010	7 Dec 2010	Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8)	--
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	Schedule 4: 30 Nov 2011	Sch. 4 (item 4)
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6)	--
Taxation and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	Sch 8 (items 49-54): 26 Mar 2009 (s 2(1) item 11)	--
Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Schedule 1 (items 1-3, 5): Royal Assent Schedule 1 (item 4): 1 July 2013 Schedule 2 (items 64-66) and Schedule 3 (items 11-18, 102(1)): 27 Mar 2009	Sch. 1 (item 5) and Sch. 3 (item 102(1))
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 1 (items 34, 35) and Schedule 6 (item 34): Royal Assent	Sch. 1 (item 35)
Tax Laws Amendment (2009 Measures No. 3) Act 2009	47, 2009	24 June 2009	Schedule 1 (items 1, 2, 6): 25 June 2009 Schedule 1 (items 3-5): 1 July 2014 Schedule 2 (items 2-15): Royal Assent	Sch. 1 (item 6) and Sch. 2 (item 15)
as amended by
Tax Laws Amendment (2011 Measures No. 4) Act 2011	43, 2011	27 June 2011	Sch 1 (items 5-8, 12): 28 June 2011 (s 2(1) items 2, 4)	Sch 1 (item 12)
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 2 (items 16-22, 25-31): 1 Oct 2009 Schedule 2 (item 24): 1 Jan 2010 Schedule 5 (items 233-236, 239-243, 246-257): Royal Assent	Sch. 2 (items 25-31)
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009	114, 2009	16 Nov 2009	Sch 1 (items 14-26) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)	Sch 1 (item 26) and Sch 2
Tax Laws Amendment (2009 Measures No. 5) Act 2009	118, 2009	4 Dec 2009	Sch 1 (items 47-49, 51(2), 53, 54) and Sch 2: 4 Dec 2009 (s 2(1) items 4-6)	Sch 1 (items 51(2), 53, 54) and Sch 2 (items 2, 3, 5)
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009	126, 2009	9 Dec 2009	Schedule 1 (items 19, 20): 9 June 2010 (see s. 2(1))	Sch. 1 (item 20)
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009	133, 2009	14 Dec 2009	Schedule 1 (items 2-5, 78-82, 86, 87): 14 Dec 2009 Schedule 3 (items 41-45): Royal Assent	Sch. 1 (items 86, 87) and Sch. 3 (items 44, 45)
Crimes Legislation Amendment (Serious and Organised Crime) Act (No. 2) 2010	4, 2010	19 Feb 2010	Schedule 11 (items 20, 21): 20 Feb 2010	--
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Schedule 1 (item 47): Royal Assent	--
Tax Laws Amendment (2009 GST Administration Measures) Act 2010	20, 2010	24 Mar 2010	Schedule 1 (items 15, 16, 18-20), Schedule 3 (items 30, 31) and Schedule  5 (items 8-11): Royal Assent Schedule 2 (items 19-22, 23(1)): 1 July 2010	Sch. 1 (items 19, 20), Sch. 2 (item 23(1)) and Sch. 3 (item 31)
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010	21, 2010	24 Mar 2010	Schedule 1 (items 24-29): Royal Assent	Sch. 1 (item 29)
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	s 4(2), Sch 3 (items 9, 10(1), (5)), Sch 5 (items 191-193) and Sch  6 (items 12-14, 27-36, 44-53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) Sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) Sch 2 (items 3, 4) and Sch 6 (items 58-97, 101-105): 4 June 2010 (s 2(1) items  6, 16, 17)	s 4(2), Sch 2 (item 4), Sch 3 (item 10(1), (5)), Sch 5 (item 193) and Sch 6 (items 14, 53, 101, 105)
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010	74, 2010	28 June 2010	Schedule 1 (items 41, 42, 45, 56-63): Royal Assent Schedule 2 (items 13-46): 1 July 2010	Sch. 1 (items 45, 63) and Sch. 2 (item 46)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 2 (items 3-24): 1 July 2010	Sch. 2 (item 24)
Tax Laws Amendment (Transfer of Provisions) Act 2010	79, 2010	29 June 2010	Schedule 1 (items 6-10, 36-53, 57-66) and Schedule 4 (items 7, 47-49, 51): 1  July 2010	Sch. 1 (items 53, 57-66) and Sch. 4 (item 51)
Tax Laws Amendment (2010 Measures No. 3) Act 2010	90, 2010	29 June 2010	Sch 3 and Sch 5 (items 4, 5, 7): 29 June 2010 (s 2(1) item  3)	Sch 5 (item 7)
as amended by
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31)	--
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s  2(1) items 2, 4))	Sch 8 (item 1)
as amended by
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 43-46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Sch 1 (items 71-82) and Sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items  11, 14) Sch 1 (item 83): 17 Dec 2010 (s 2(1) item 12)	Sch 2 (items 1, 2)
Superannuation Legislation Amendment Act 2010	117, 2010	16 Nov 2010	Schedule 4 (item 25): Royal Assent	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 1, Schedule 2 (items 96-117, 124, 125) and Schedule 3 (items  16-19): 17 Dec 2010	Sch. 1 (items 2, 3) and Sch. 2 (items 124, 125)
Human Services Legislation Amendment Act 2011	32, 2011	25 May 2011	Sch 4 (item 628): never commenced (s 2(1) item 4) Sch 4 (item 629): 1 July 2011 (s 2(1) item 5)	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 5 (items 10-14, 21-23): 28 June 2011 Schedule 5 (item 24): 1 July 2011 (see s. 2(1)) Schedule 5 (items 34, 35, 146, 147, 168-172, 401-411, 421, 422): Royal Assent	Sch. 5 (items 13, 14, 422)
Tax Laws Amendment (2011 Measures No. 4) Act 2011	43, 2011	27 June 2011	Sch 1 (items 1-4, 12): 28 June 2011 (s 2(1) items 2, 4) Sch 1 (items 9-11): 1 July 2016 (s 2(1) item 3) Sch 4: 27 June 2011 (s 2(1) item 9)	Sch 1 (item 12) and Sch 4 (item 5)
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 1109-1111) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11)
Tax Laws Amendment (2010 Measures No. 5) Act 2011	61, 2011	29 June 2011	Schedule 6: 1 July 2011	--
Taxation of Alternative Fuels Legislation Amendment Act 2011	68, 2011	29 June 2011	Schedule 1 (item 36): 1 Dec 2011	--
Tax Laws Amendment (Research and Development) Act 2011	93, 2011	8 Sept 2011	Schedule 3 (items 109-111) and Schedule 4 (items 1-6): Royal Assent	Sch. 4 (items 1-6)
Clean Energy (Consequential Amendments) Act 2011	132, 2011	18 Nov 2011	Schedule 1 (item 212A) and Schedule 2 (item 73): 2 Apr 2012 (see s. 2(1))	--
Clean Energy (Household Assistance Amendments) Act 2011	141, 2011	29 Nov 2011	Sch 6 (items 12, 13): 14 May 2012 (s 2(1) item 14)	--
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	Schedule 3, Schedule 5 (items 10-16) and Schedule 8 (item 43): Royal Assent Schedule 8 (items 10-35, 37, 39, 40): 1 Jan 2012 Schedule 8 (item 36): 1 July 2012	Sch. 3 (items 2, 3), Sch. 5 (item 16) and Sch. 8 (items 37, 39, 40)
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Sch 6 (items 27-29): 22 Dec 1999 (s 2(1) item 11) Sch 6 (items 84-93, 186, 187, 191, 192, 212, 213, 218, 241-246, 248-251): 21 Mar 2012 (s 2(1) items 14, 31) Sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30)	Sch 6 (items 192, 248, 251)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (item 147): 22 Dec 1999 (s 2(1) item 12)	--
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012	14, 2012	29 Mar 2012	Sch 1 and Sch 2 (items 1-9): 1 July 2012 (s 2(1) items 2, 3) Sch 2 (items 17-28): never commenced (s 2(1) item 4)	--
as amended by
Indirect Tax Laws Amendment (Assessment) Act 2012	39, 2012	15 Apr 2012	Sch 1 (items 265, 266): 29 Mar 2012 (s 2(1) item 4) Sch 1 (items 269, 270): never commenced (s 2(1) item 5)	--
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012	23, 2012	29 Mar 2012	Schedule 1 (items 9, 10): Royal Assent	Sch. 1 (item 10)
Fairer Private Health Insurance Incentives Act 2012	26, 2012	4 Apr 2012	Schedule 1 (items 41, 42, 48(1)): 1 July 2012	Sch. 1 (item 48(1))
Indirect Tax Laws Amendment (Assessment) Act 2012	39, 2012	15 Apr 2012	Sch 1 (items 1, 2, 29, 190-223, 231-240): 1 July 2012 (s 2(1) item 2) Sch 1 (items 255-264): 1 Jan 2017 (s 2(1) item 3) Sch 4 (items 19-24): 15 Apr 2012 (s 2(1) item 8)	Sch 1 (items 239, 240, 264)
as amended by
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 4 (item 93): 1 Apr 2017 (s 2(1) item 12)	--
Tax Laws Amendment (Shipping Reform) Act 2012	57, 2012	21 June 2012	Schedule 5: Royal Assent	--
Tax Laws Amendment (2012 Measures No. 3) Act 2012	58, 2012	21 June 2012	Schedule 1 (items 8-28): 21 June 2012 (see s. 2(1))	Sch. 1 (item 11)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (item 150): 21 June 2012 (s 2(1) item 15)	--
Tax Laws Amendment (2012 Measures No. 1) Act 2012	71, 2012	27 June 2012	Sch 5 (item 17): 1 July 2012 (s 2(1) item 7) Sch 5 (item 18): never commenced (s 2(1) item 8) Sch 5 (item 19): 27 June 2012(s 2(1) item 9)	--
Telecommunications Interception and Other Legislation Amendment (State Bodies) Act 2012	74, 2012	27 June 2012	Schedule 1 (items 3, 28): 10 Feb 2013 (see s. 2(1))	Sch. 1 (item 28)
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012	75, 2012	27 June 2012	Schedule 4 (items 13-16, 20), Schedule 5 and Schedule 7: Royal Assent	Sch. 4 (item 20)
Financial Framework Legislation Amendment Act (No. 2) 2012	82, 2012	28 June 2012	Schedule 1 (item 124): 29 June 2012	--
Superannuation Legislation Amendment (Stronger Super) Act 2012	91, 2012	28 June 2012	Schedule 1 (items 3, 20): 29 June 2012	Sch. 1 (item 20) (am. by 158, 2012, Sch. 4 [item 73])
as amended by
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Schedule 4 (item 73): 29 Nov 2012	--
Tax Laws Amendment (Managed Investment Trust Withholding Tax) Act 2012	97, 2012	29 June 2012	Schedule 1: 29 June 2012 (see s. 2(1)) Remainder: Royal Assent	--
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	Sch 1 (items 1-9, 12-15, 23, 36-47, 49-57): 30 June 2012 (s 2(1) items 2-5)	Sch 1 (items 4, 7, 9, 23, 46, 47, 57)
Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012	109, 2012	22 July 2012	Sch 1 (items 114-119): 1 Oct 2012 (s 2(1) item 2)	--
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012	115, 2012	8 Sept 2012	Sch 1 (items 13, 14): 8 Sept 2012 (s 2)	Sch 1 (item 14)
Statute Law Revision Act 2012	136, 2012	22 Sept 2012	Sch 6 (items 82-84): 22 Sept 2012 (s 2(1) item 37)	--
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Sch 2 (item 69): 31 Jan 2013 (s 2(1) item 5) Sch 3: 28 Nov 2012 (s 2(1) item 6) Sch 4 (item 74): 29 Nov 2012 (s 2(1) item 10)	Sch 3 (item 9)
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Sch 2 (items 68-68C, 131-134) and Sch 3 (items 2A-17): 3 Dec 2012 (s 2(1)) Sch 3 (item 19): 3 June 2013 (s 2(1) item 9)	--
Personal Liability for Corporate Fault Reform Act 2012	180, 2012	10 Dec 2012	Sch 6 (items 30, 31) and Sch 7: 11 Dec 2012 (s 2)	Sch 7
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012	181, 2012	10 Dec 2012	Sch 1 (items 10-12): 1 July 2013 (s 2(1) and gaz 2013, No GN25)	Sch 1 (item 12)
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012	185, 2012	10 Dec 2012	Sch 1 (items 7-20): 10 Dec 2012 (s 2)	--
Privacy Amendment (Enhancing Privacy Protection) Act 2012	197, 2012	12 Dec 2012	Sch 5 (items 133, 134) and Sch 6 (items 15-19): 12 Mar 2014 (s 2(1) items  3, 19) Sch 6 (item 1): 12 Dec 2012 (s 2(1) item 16)	Sch 6 (items 1, 15-19)
Federal Circuit Court of Australia (Consequential Amendments) Act 2013	13, 2013	14 Mar 2013	Sch 1 (items 510, 511): 12 Apr 2013 (s 2(1) item 2)	--
Electoral and Referendum Amendment (Improving Electoral Administration) Act 2013	26, 2013	28 Mar 2013	Sch 1 (item 53): 29 Mar 2013 (s 2(1) item 6)	--
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013	82, 2013	28 June 2013	Sch 3 (items 2-5, 14-37, 39): 28 June 2013 (s 2)	Sch 3 (item 39)
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Sch 8 (items 33-37): 28 June 2013 (s 2(1) item 4)	Sch 8 (item 36)
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	Sch 5 (items 22-27): 1 July 2013 (s 2(1) item 10) Sch 6 (items 44-48, 66): 29 June 2013 (s 2(1) item 14) Sch 7 (items 167-183): 1 July 2012 (s 2(1) item 11) Sch 7 (item 225): 28 June 2013 (s 2(1) item 23)	Sch 5 (items 24, 27) and Sch 7 (item 169)
as amended by
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (item 53): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)	--
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013	101, 2013	29 June 2013	Sch 1 (items 9, 10) and Sch 2 (items 3-7, 44-50): 29 June 2013 (s  2(1) items 2, 3) Sch 2 (items 58, 59): 8 Sept 2012 (s 2(1) item 4)	Sch 1 (item 10) and Sch 2 (items 50, 59)
Parliamentary Service Amendment (Parliamentary Budget Officer) Act 2013	102, 2013	29 June 2013	Sch 2 (item 1): 30 June 2013 (s 2(1) item  2)	--
Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013	105, 2013	29 June 2013	Sch 2 (items 27, 28(4)): 1 July 2013 (s 2)	Sch 2 (item 28(4))
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013	118, 2013	29 June 2013	Sch 1 (items 2, 29-36, 81-84, 101-110): 29 June 2013 (s 2(1) items 2, 10, 11)	Sch 1 (item 110)
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Sch 1 (items 1-36, 45-49) and Sch 5 (items 1-6, 8): 29 June 2013 (s 2(1) items 2, 10) Sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17)	Sch 1 (items 45-49), Sch 5 (item 8) and Sch 11 (item 27)
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014	11, 2014	18 Mar 2014	Sch 2 (items 26, 27): 1 July 2014 (s 2(1) item 3)	Sch 2 (item 27)
Tax Bonus for Working Australians Repeal Act 2014	32, 2014	27 May 2014	Sch 1(items 2-4, 10): 28 May 2014 (s 2(1) item 2)	Sch 1 (item 10)
Tax Laws Amendment (2014 Measures No. 1) Act 2014	34, 2014	30 May 2014	Sch 2 (items 15-24): 30 May 2014 (s 2(1) item 3) Sch 2 (items 25-28): 1 July 2018 (s 2(1) item 4)	Sch 2 (items 16, 21-24, 28)
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014	62, 2014	30 June 2014	Sch 12 (item 188) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)	Sch 14
as amended by
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2)	Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	--
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)	--
Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014	67, 2014	30 June 2014	Sch 1 (items 2, 3): 30 June 2014 (s 2)	Sch 1 (item 3)
Trade Support Loans (Consequential Amendments) Act 2014	82, 2014	17 July 2014	Sch 1 (items 8-24): 18 July 2014 (s 2(1) item 2)	--
Clean Energy Legislation (Carbon Tax Repeal) Act 2014	83, 2014	17 July 2014	Sch 1 (items 319, 340): 1 July 2014 (s 2(1) items 2, 3)	Sch 1 (item 340)
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (items 54-108, 122-124) and Sch 2 (items 41-43): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)	Sch 1 (items 122-124) and Sch 2 (items 42, 43)
National Security Legislation Amendment Act (No. 1) 2014	108, 2014	2 Oct 2014	Sch 1 (items 55, 56, 78-87): 30 Oct 2014 (s 2(1) item 2)	Sch 1 (items 78-87)
Omnibus Repeal Day (Autumn 2014) Act 2014	109, 2014	16 Oct 2014	Sch 10 (items 18, 19): 17 Oct 2014 (s 2(1) item 8)	--
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 4 (items 2, 3) and Sch 5 (items 68-75, 123-140): 16 Oct 2014 (s 2(1) items 3, 4, 7)	Sch 4 (item 3) and Sch 5 (items 74, 75, 132, 135, 140)
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014	133, 2014	12 Dec 2014	Sch 1 (items 33-36, 39) and Sch 2 (items 4, 5): 12 Dec 2014 (s 2(1) item 2)	Sch 1 (item 39) and Sch 2 (item 5)
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (items 8-20, 72, 73, 90-99) and Sch 4 (items 75-79): 25 Feb 2015 (s 2(1) items 3, 5, 6) Sch 2 (items 66-71): 1 July 2015 (s 2(1) item 4)	Sch 2 (items 73, 95-99) and Sch 4 (item 79)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)	--
Statute Law Revision Act (No. 1) 2015	5, 2015	25 Feb 2015	Sch 3 (items 192-194): 25 Mar 2015 (s 2(1) item 10)	--
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015	20, 2015	19 Mar 2015	Sch 1 (items 4-6): 20 Mar 2015 (s 2(1) item 2)	Sch 1 (item 6)
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 1 (items 18-49), Sch 5 and Sch 7 (items 33-43): 20 Mar 2015 (s 2(1) items 2, 6, 15) Sch 2 (items 39-46): 1 May 2015 (s 2(1) item 3) Sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) Sch 6 (items 26-37, 73): 19 Mar 2015 (s 2(1) item 11, 13) Sch 6 (items 60-72, 74-79): never commenced (s 2(1) items 12, 14)	Sch 1 (item 49), Sch 2 (items 44-46), Sch 4 (item 9), Sch 5 (item 4), Sch 6 (items  73-79) and Sch 7 (items 37, 39, 41, 43)
as amended by
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018	15, 2018	28 Mar 2018	Sch 2: 29 Mar 2018 (s 2(1) item 6)	--
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 5 (items 69-72, 74-77) and Sch 7: 14 Apr 2015 (s 2)	Sch 5 (items 74-77) and Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	--
Customs and Other Legislation Amendment (Australian Border Force) Act 2015	41, 2015	20 May 2015	Sch 5 (items 152-159), Sch 6 (items 186, 187) and Sch 9: 1 July 2015 (s 2(1) items  2, 9)	Sch 5 (item 159), Sch 6 (item 187) and Sch 9
as amended by
Australian Border Force Amendment (Protected Information) Act 2017	115, 2017	30 Oct 2017	Sch 1 (item 26): 1 July 2015 (s 2(1) item 2)	--
Tribunals Amalgamation Act 2015	60, 2015	26 May 2015	Sch 8 (items 45-50) and Sch 9: 1 July 2015 (s 2(1) items 19, 22)	Sch 9
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 1 (items 151-174, 195-205): 1 July 2015 (s 2(1) items 3, 6) Sch 6 (items 51-59): 25 June 2015 (s 2(1) item 17)	Sch 1 (items 195-205) and Sch 6 (items 54, 59)
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015	81, 2015	26 June 2015	Sch 1 (items 24-28): 1 July 2015 (s 2(1) item 1)	Sch 1 (items 25-28)
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015	105, 2015	30 June 2015	Sch 1 (items 43, 44): 1 July 2015 (s 2)	Sch 1 (item 44)
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (items 601-603): 5 Mar 2016 (s 2(1) item 2)	--
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015	130, 2015	16 Sept 2015	s 4 and Sch 1 (item 7): 16 Sept 2015 (s 2(1) items 1, 4)	s 4
Social Services Legislation Amendment (Low Income Supplement) Act 2015	143, 2015	12 Nov 2015	Sch 1 (items 18, 19, 22): 1 July 2017 (s 2(1) items 2, 5)	Sch 1 (item 22)
Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Act 2015	149, 2015	12 Nov 2015	13 Nov 2015 (s 2(1) item 1)	Sch 1 (item 2)
Foreign Acquisitions and Takeovers Legislation Amendment Act 2015	150, 2015	25 Nov 2015	Sch 4 (items 3-12): 1 Dec 2015 (s 2(1) item 4)	Sch 4 (item 12)
Crimes Legislation Amendment (Powers, Offences and Other Measures) Act 2015	153, 2015	26 Nov 2015	Sch 15 (items 32, 33): 27 Nov 2015 (s 2(1) item 3)	Sch 15 (item 33)
Education Legislation Amendment (Overseas Debt Recovery) Act 2015	154, 2015	26 Nov 2015	Sch 4 (items 1, 2): 26 Nov 2015 (s 2(1) item 8)	Sch 4 (item 2)
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015	162, 2015	30 Nov 2015	Sch 4 (items 1, 10-21, 25-27): 30 Nov 2015 (s 2(1) items 3, 5, 6) Sch 4 (items 22-24): never commenced (s 2(1) item 4)	Sch 4 (item 27)
as amended by
Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016	23, 2016	18 Mar 2016	Sch 1 (items 14, 15): 19 Mar 2016 (s 2(1) item 6) Sch 1 (items 16-18): never commenced (s 2(1) item 7)	Sch 1 (items 14, 15)
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015	169, 2015	11 Dec 2015	Sch 1 (items 82-99, 111): 1 Jan 2016 (s 2(1) item 2)	Sch 1 (item 111)
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015	170, 2015	11 Dec 2015	Sch 1 (items 4A-7), Sch 2 (items 5-7) and Sch 3: 11 Dec 2015 (s 2(1) item 1)	Sch 1 (items 6, 7), Sch 2 (item 7) and Sch 3 (item 2)
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (items 1, 302-306): 10 Mar 2016 (s 2(1) item 6)	--
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016	10, 2016	25 Feb 2016	Sch 1 (items 33-36, 38-43) and Sch 2 (items 1, 10-30): 26 Feb 2016 (s 2(1) items 2-4)	Sch 1 (items 38, 39, 43) and Sch 2 (item 30)
Insolvency Law Reform Act 2016	11, 2016	29 Feb 2016	Sch 2 (items 316, 317): 1 Mar 2017 (s 2(1) item 7)	--
Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016	23, 2016	18 Mar 2016	Sch 1 (items 2, 8-11, 13-15, 19): 19 Mar 2016 (s 2(1) items 2, 4, 6, 8) Sch 1 (items 3-7, 12): never commenced (s 2(1) items 3, 5)	Sch 1 (items 14, 15)
as amended by
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9)	--
Courts Administration Legislation Amendment Act 2016	24, 2016	18 Mar 2016	Sch 5 (item 12): 1 July 2016 (s 2(1) item 7) Sch 6: 18 Mar 2016 (s 2(1) item 9)	Sch 6
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016	52, 2016	5 May 2016	Sch 1 (items 37-39), Sch 2 (items 17A, 25-27) and Sch 3 (items  14, 15): 1 July 2016 (s 2(1) item 1)	Sch 1 (items 38, 39), Sch 2 (items 25-27) and Sch 3 (item  15)
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 1 (items 2-4), Sch 3 (items 5-23), Sch  4 (items 6-9), Sch 5 (items 73-75), Sch 6 (items 35-68) and Sch  8 (item 1): 5 May 2016 (s 2(1) items 2, 4) Sch 7 (items 1, 2): 1 July 2014 (s 2(1) item 3)	Sch 5 (item 75) and Sch 8 (item 1)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016	10, 2016	25 Feb 2016	Sch 2 (item 31): 5 May 2016 (s 2(1) item 5)	--
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 43-46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016	54, 2016	5 May 2016	Sch 1 (items 15-19), Sch 2 (items 57-61, 63, 76): 1 July 2016 (s  2(1) items 2, 3, 7) Sch 2 (item 75): never commenced (s 2(1) item 6)	Sch 1 (item 19) and Sch 2 (items 63, 76)
Budget Savings (Omnibus) Act 2016	55, 2016	16 Sept 2016	Sch 23 (items 1, 4-20, 22-24, 35, 36): 1 Oct 2016 (s 2(1) item 25)	Sch 23 (items 22-24, 36)
Statute Update Act 2016	61, 2016	23 Sep 2016	Sch 1 (item 487): 21 Oct 2016 (s 2(1) item 1)	--
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016	63, 2016	20 Oct 2016	Sch 1 (item 48): 20 Oct 2016 (s 2(1) item 1)	--
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016	81, 2016	29 Nov 2016	Sch 1 (items 10-25, 33, 36), Sch 2 (items 19, 20) and Sch 10 (items 55-65, 86-93): 1 Jan 2017 (s  2(1) items 2, 6) Sch 10 (items 1, 29-47, 49-54): 1 July 2018 (s 2(1) item 5)	Sch 1 (item 36), Sch 2 (item 20) and Sch 10 (items 49-54, 64, 93)
Counter-Terrorism Legislation Amendment Act (No. 1) 2016	82, 2016	29 Nov 2016	Sch 17: 30 Nov 2016 (s 2(1) item 5)	Sch 17 (item 3)
Law Enforcement Legislation Amendment (State Bodies and Other Measures) Act 2016	86, 2016	30 Nov 2016	Sch 1 (items 1, 56-58): 1 Dec 2016 (s 2(1) items 2, 4) Sch 1 (items 52-55): 1 July 2017 (s 2(1) item 3)	Sch 1 (items 1, 53-58)
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016	89, 2016	2 Dec 2016	Sch 2 (items 3-6), Sch 3 and 4: 2 Dec 2016 (s 2(1) item 3)	Sch 2 (item 6) and Sch 4 (item 2)
Register of Foreign Ownership of Agricultural Land Amendment (Water) Act 2016	96, 2016	7 Dec 2016	Sch 1 (items 39-43): 7 Dec 2016 (s 2(1) item 1)	Sch 1 (item 43)
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 1 (items 2-4): 1 Mar 2017 (s 2(1) item 2) Sch 4 (items 5, 6, 8): never commenced (s 2(1) items 5, 7) Sch 4 (items 86-92): 1 Apr 2017 (s 2(1) item 12)	Sch 1 (item 4) and Sch 4 (items 8, 92)
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017	27, 2017	4 Apr 2017	Sch 1 (items 44-49, 52) and Sch 2: 1 July 2017 (s 2(1) items 4, 5)	Sch 1 (item 52) and Sch 2 (item 7)
Treasury Laws Amendment (2017 Measures No. 2) Act 2017	55, 2017	22 June 2017	Sch 1 (items 23, 24, 32): 1 July 2017 (s 2(1) items 5, 7)	Sch 1 (item 32)
Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Act 2017	57, 2017	22 June 2017	1 July 2017 (s 2(1) item 1)	Sch 1 (item 4)
Treasury Laws Amendment (Major Bank Levy) Act 2017	64, 2017	23 June 2017	Sch 1 (items 14-23): 24 June 2017 (s 2(1) item 2)	Sch 1 (item 23)
Treasury Laws Amendment (GST Low Value Goods) Act 2017	77, 2017	26 June 2017	Sch 1 (items 61-66): 1 July 2017 (s 2(1) item 1)	Sch 1 (items 65, 66)
Petroleum and Other Fuels Reporting (Consequential Amendments and Transitional Provisions) Act 2017	91, 2017	23 Aug 2017	Sch 1 (items 2-7): 24 Aug 2017 (s 2(1) item 1)	Sch 1 (items 3-7)
Treasury Laws Amendment (Housing Tax Integrity) Act 2017	126, 2017	30 Nov 2017	Sch 3 (items 10-12): 15 Dec 2017 (s 2(1) item 3)	Sch 3 (item 12)
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017	132, 2017	13 Dec 2017	Sch 1 (items 1-5, 13-20): 1 July 2018 (s 2(1) item 2) Sch 2 (items 6, 7): 1 Jan 2018 (s 2(1) item 3)	Sch 2 (item 7)
Statute Update (Smaller Government) Act 2018	4, 2018	20 Feb 2018	Sch 6 (items 21-27): 21 Feb 2018 (s 2(1) item 1)	Sch 6 (item 27)
Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Act 2018	13, 2018	5 Mar 2018	s 4: 5 Mar 2018 (s 2(1) item 1) Sch 1 (items 26-31, 54-58): 6 Mar 2018 (s 2(1) items 2, 6) Sch 3 (items 31, 32): 5 Mar 2022 (s 2(1) item 8)	s 4, Sch 1 (items 31, 58) and Sch 3 (item 32)
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018	15, 2018	28 Mar 2018	Sch 1 (items 26A-28, 65-67): 1 Apr 2018 (s 2(1) items 2, 4) Sch 1 (items 53-64, 68-73): repealed before commencing (s 2(1) items 3, 5)	Sch 1 (items 65-73)
as amended by
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 2 (items 13-16): 1 July 2021 (s 2(1) item 3)	--
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 1 (items 72, 73) and Sch 5 (items 1-4, 12-28): 1 Apr 2018 (s 2(1) items 8, 12) Sch 1 (items 75-79): 30 Mar 2018 (s 2(1) item 9)	Sch 1 (items 75-79) and Sch 5 (items 26-28)
Intelligence Services Amendment (Establishment of the Australian Signals Directorate) Act 2018	25, 2018	11 Apr 2018	Sch 1 (items 91, 92, 100-108): 1 July 2018 (s 2(1) item 2)	Sch 1 (items 100-108)
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018	47, 2018	21 June 2018	Sch 1 (items 8, 9): 1 July 2018 (s 2(1) item 2) Sch 1 (items 16-18): repealed before commencing (s 2(1) item 3)	Sch 1 (item 18)
as amended by
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 1 (items 28, 30): 15 Oct 2020 (s 2(1) item 6)	--
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018	78, 2018	24 Aug 2018	Sch 2 (item 18): 25 Aug 2018 (s 2(1) item 5)	--
Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018	82, 2018	24 Aug 2018	Sch 1 (items 4-6, 25): 25 Aug 2018 (s 2(1) item 2)	Sch 1 (item 25)
Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018	90, 2018	31 Aug 2018	Sch 1 (items 9, 10): 13 Dec 2018 (s 2(1) item 1)	Sch 1 (item 10)
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018	116, 2018	25 Sept 2018	Sch 1 (items 47-60): 1 July 2019 (s 2(1) items 10-12)	--
Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018	121, 2018	3 Oct 2018	Sch 1 (items 2-4) and Sch 2: 4 Oct 2018 (s 2(1) item 1)	Sch 1 (item 4) and Sch 2 (items 2, 3)
Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018	124, 2018	3 Oct 2018	Sch 3 (items 4, 6): 1 Jan 2019 (s 2(1) item 1)	Sch 3 (item 6)
Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018	125, 2018	3 Oct 2018	Sch 1 (items 2-4): 1 Jan 2019 (s 2(1) item 1)	Sch 1 (item 4)
Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018	141, 2018	29 Nov 2018	Sch 2 and Sch 3 (items 9, 10): 1 Jan 2019 (s 2(1) items 3, 4)	Sch 2 (items 2, 3) and Sch 3 (item 10)
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 1 (items 1-5, 7, 8), Sch 2, Sch 3 (items 2-10), Sch 4 (items 1-7, 18), Sch 5, Sch 7 (item 2) and Sch 8 (items  9-11, 16-19, 48-63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) Sch 3 (items 11-16): 23 June 2020 (s 2(1) item 4) Sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)	Sch 1 (items 2, 5), Sch 2 (item 4), Sch 3 (items 10, 16), Sch 4 (item 7), Sch 5 (items  6, 13, 15) and Sch 8 (items 10, 11, 63)
as amended by
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (item 61): 23 June 2020 (s 2(1) item 4)	--
Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019	10, 2019	12 Mar 2019	Sch 1 (items 14-16, 36-38): 1 July 2019 (s 2(1) items 2, 3)	Sch 1 (items 16, 38)
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 19-33, 46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019	16, 2019	12 Mar 2019	Sch 3 (items 34-38): 13 Mar 2019 (s 2(1) item 2)	Sch 3 (item 38)
as amended by
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (item 62): 23 June 2020 (s 2(1) item 4)	--
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019	34, 2019	5 Apr 2019	Sch 1 (items 6-11, 16) and Sch 5 (items 3-5): 1 July 2019 (s 2(1) items 2, 3)	Sch 1 (item 16) and Sch 5 (item 5)
Treasury Laws Amendment (2019 Measures No. 1) Act 2019	49, 2019	5 Apr 2019	Sch 4 (items 105-111): 1 July 2019 (s 2(1) item 12)	Sch 4 (item 111)
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019	78, 2019	2 Oct 2019	Sch 3 (item 3): 1 Jan 2020 (s 2(1) item 3)	--
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019	95, 2019	28 Oct 2019	Sch 4 (items 5, 6): 1 Jan 2020 (s 2(1) item 2) Sch 5 (items 2-4) and Sch 6: 29 Oct 2019 (s 2(1) item 3)	Sch 4 (item 6) and Sch 5 (item 4)
Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020	6, 2020	17 Feb 2020	Sch 3 (items 2-22) and Sch 4: 1 Apr 2020 (s 2(1) item 3)	Sch 3 (item 22) and Sch 4 (item 2)
Coronavirus Economic Response Package Omnibus Act 2020	22, 2020	24 Mar 2020	Sch 3 (items 4, 5): 24 Mar 2020 (s 2(1) item 3)	--
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020	38, 2020	9 Apr 2020	Sch 2 (items 8-13) and Sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) Sch 7 (item 3): 1 July 2023 (s 2(1) item 14)	Sch 2 (item 12) and Sch 7 (item 2)
Treasury Laws Amendment (2020 Measures No. 1) Act 2020	49, 2020	25 May 2020	Sch 1 (items 18-21): 1 July 2020 (s 2(1) item 1)	Sch 1 (item 21)
Treasury Laws Amendment (2020 Measures No. 3) Act 2020	61, 2020	19 June 2020	Sch 5 (items 1, 2): 1 July 2020 (s 2(1) item 7) Sch 5 (item 3): 1 July 2025 (s 2(1) item 8)	Sch 5 (item 2)
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (items 124-145): 1 July 2020 (s 2(1) item 5) Sch 3 (items 302-321, 325, 326): 1 Oct 2020 (s 2(1) item 6)	Sch 3 (items 127, 141, 325, 326)
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020	69, 2020	22 June 2020	Sch 1 (items 1431-1467): awaiting commencement (s 2(1) item 5) Sch 2 (item 16): 4 Apr 2021 (s 2(1) item 6)	Sch 1 (items 1465-1467) and Sch 1 (item  1468)
as amended by
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (item 105): 22 June 2020 (s 2(1) item 8)	--
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 4 (item 7): 21 June 2022 (s 2(1) item 5) Sch 4 (item 15): 10 Aug 2022 (s 2(1) item 6)	--
Treasury Laws Amendment (2020 Measures No. 2) Act 2020	79, 2020	3 Sept 2020	Sch 2 (items 6-9): 1 Oct 2020 (s 2(1) item 2) Sch 6: 4 Sept 2020 (s 2(1) item 5)	Sch 2 (item 9) and Sch 6 (item 2)
Coronavirus Economic Response Package (Jobkeeper Payments) Amendment Act 2020	81, 2020	3 Sept 2020	Sch 1 (items 4, 5): 3 Sept 2020 (s 2(1) item 2)	Sch 1 (item 5)
Payment Times Reporting (Consequential Amendments) Act 2020	89, 2020	17 Sept 2020	Sch 1 (items 1, 2): 1 Jan 2021 (s 2(1) item 2)	Sch 1 (item 2)
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 1 (items 22-24): 15 Oct 2020 (s 2(1) item 4) Sch 2 (item 36), Sch 3 (items 37-40) and Sch 6 (items 1-3): 1 Jan 2021 (s 2(1) item 7)	Sch 1 (item 24), Sch 3 (item 40) and Sch 6 (item 3)
Foreign Investment Reform (Protecting Australia's National Security) Act 2020	114, 2020	10 Dec 2020	Sch 1 (items 226, 249): 1 Jan 2021 (s 2(1) item 2)	Sch 1 (item 249)
Corporations Amendment (Corporate Insolvency Reforms) Act 2020	130, 2020	15 Dec 2020	Sch 1 (items 118-127): 1 Jan 2021 (s 2(1) item 2)	Sch 1 (item 127)
Treasury Laws Amendment (2020 Measures No. 6) Act 2020	141, 2020	17 Dec 2020	Sch 4 (items 76-80): 18 Dec 2020 (s 2(1) item 6) Sch 4 (item 142): 1 July 2024 Sch 4 (items 143, 144): 4 Apr 2021 (s 2(1) item 15)	--
as amended by
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (item 108): 17 Dec 2020 (s 2(1) item 9)	--
Federal Circuit and Family Court of Australia (Consequential Amendments and Transitional Provisions) Act 2021	13, 2021	1 Mar 2021	Sch 2 (items 750-760): 1 Sept 2021 (s 2(1) item 5)	--
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021	24, 2021	22 Mar 2021	Sch 1 (items 46, 47): 23 Mar 2021 (s 2(1) item 2) Sch 2 (items 32, 33): 29 Mar 2021 (s 2(1) item 3)	--
Treasury Laws Amendment (More Flexible Superannuation) Act 2021	45, 2021	22 June 2021	Sch 2 (items 5-12, 14): 1 July 2021 (s 2(1) item 2)	Sch 2 (item 14)
Fuel Security (Consequential and Transitional Provisions) Act 2021	66, 2021	29 June 2021	Sch 1 (items 18, 19): 30 June 2021 (s 2(1) item 2)	Sch 1 (item 19)
Treasury Laws Amendment (COVID-19 Economic Response) Act 2021	71, 2021	30 June 2021	Sch 2: 1 July 2021 (s 2(1) item 1)	Sch 2 (item 2)
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021	79, 2021	10 Aug 2021	Sch 2: 11 Aug 2021 (s 2(1) item 1)	Sch 2 (item 3)
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021	101, 2021	10 Sept 2021	Sch 1 (item 5): 11 Sept 2021 (s 2(1) item 1)	--
Treasury Laws Amendment (2021 Measures No. 6) Act 2021	111, 2021	13 Sept 2021	Sch 5 (items 2, 3): 1 Apr 2022 (s 2(1) item 6) Sch 5 (items 5, 6): 28 Sept 2022 (s 2(1) item 7)	Sch 5 (items 3, 6)
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (items 43, 47, 48, 64): 1 Jan 2022 (s 2(1) item 5)	Sch 3 (item 48)
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022	8, 2022	22 Feb 2022	Sch 6 (item 23) and Sch 8 (items 35, 36): 1 Apr 2022 (s 2(1) items 6, 10) Sch 8 (item 32): 23 Feb 2022 (s 2(1) item 9) Sch 8 (items 41-43): 4 Apr 2021 (s 2(1) item 12)	Sch 8 (items 36, 43)
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022	10, 2022	22 Feb 2022	Sch 2: 23 Feb 2022 (s 2(1) item 2)	Sch 2 (item 2)
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022	14, 2022	31 Mar 2022	Sch 5 (items 1, 2): 1 Apr 2022 (s 2(1) item 5) Sch 5 (item 3): 1 July 2027 (s 2(1) item 6)	Sch 5 (item 2)
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022	24, 2022	1 Apr 2022	Sch 1 (items 7-21): 2 Apr 2022 (s 2(1) item 1)	Sch 1 (item 21)
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 4 (Pt 6, items 1, 2): 10 Aug 2022 (s 2(1) item 10)	Sch 4 (Pt 6, item 2)
Treasury Laws Amendment (2022 Measures No. 3) Act 2022	75, 2022	5 Dec 2022	Sch 2 (items 2-4): 6 Dec 2022 (s 2(1) item 3) Sch 4 (items 23-38): 1 July 2022 (s 2(1) item 4)	Sch 2 (item 4) and Sch 4 (item 38)
Treasury Laws Amendment (2022 Measures No. 2) Act 2022	84, 2022	12 Dec 2022	Sch 1 (items 1-15, 17-20) and Sch 2: 1 Jan 2023 (s 2(1) item 2) Sch 4: 13 Dec 2022 (s 2(1) item 3)	Sch 1 (items 19, 20), Sch 2 (item 2) and Sch 4 (item 6)
National Anti-Corruption Commission (Consequential and Transitional Provisions) Act 2022	89, 2022	12 Dec 2022	Sch 1 (items 201-204): 1 July 2023 (s 2(1) item 2)	Sch 1 (item 204)
Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023	4, 2023	10 Mar 2023	Sch 2 (items 27-31) and Sch 3 (items 1, 2, 4): 26 Mar 2023 (s 2(1) item 1)	Sch 3 (items 1, 2, 4)
Treasury Laws Amendment (2023 Measures No. 2) Act 2023	28, 2023	23 June 2023	Sch 4 (items 1, 2): 24 June 2023 (s 2(1) item 4) Sch 4 (item 3): 1 July 2028 (s 2(1) item 5)	Sch 4 (item 2)
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023	40, 2023	28 June 2023	Sch 4 (item 17): 1 July 2023 (s 2(1) item 5)	--
Trade Support Loans Amendment Act 2023	61, 2023	21 Aug 2023	Sch 1 (items 137-148, 156-165): 1 Jan 2024 (s 2(1) item 1)	Sch 1 (items 156-165)
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023	69, 2023	14 Sept 2023	Sch 1 (item 143): 1 Jan 2024 (s 2(1) item 3) Sch 2 (item 160): 15 Sept 2023 (s 2(1) item 4)	--
Inspector-General of Intelligence and Security and Other Legislation Amendment (Modernisation) Act 2023	73, 2023	20 Sept 2023	Sch 1 (item 200) and Sch 3 (item 2): 21 Sept 2023 (s 2(1) items 2, 5)	Sch 3 (item 2)
Treasury Laws Amendment (2023 Measures No. 3) Act 2023	75, 2023	20 Sept 2023	Sch 4 (items 14-30): 15 Sept 2024 (s 2(1) item 11)	Sch 4 (items 28-30)
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023	76, 2023	20 Sept 2023	Sch 2 (items 727-737): 20 Oct 2023 (s 2(1) item 2) Sch 6 (items 39, 40): 21 Sept 2023 (s 2(1) item 22) Sch 6 (items 43, 44): 1 Oct 2023 (s 2(1) item 23)	Sch 6 (item 44)
Public Health (Tobacco and Other Products) (Consequential Amendments and Transitional Provisions) Act 2023	119, 2023	14 Dec 2023	Sch 1 (items 18-20): 1 Apr 2024 (s 2(1) item 2)	--
Treasury Laws Amendment (Making Multinationals Pay Their Fair Share--Integrity and Transparency) Act 2024	23, 2024	8 Apr 2024	Sch 2 (items 143, 144, 146): 1 July 2024 (s 2(1) item 3)	Sch 2 (items 144, 146)
Digital ID (Transitional and Consequential Provisions) Act 2024	26, 2024	30 May 2024	Sch 2 (item 7): awaiting commencement (s 2(1) item 1)	--
Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024	37, 2024	31 May 2024	Sch 1 (items 5-37) and Sch 2: 1 July 2024 (s 2(1) item 2) Sch 4 (items 1-3, 5): 1 June 2024 (s 2(1) item 3)	Sch 1 (item 37) and Sch 4 (item 5)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 48-50, 74): 14 Oct 2024 (s 2(1) item 2)	--
Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024	51, 2024	28 June 2024	Sch 1 (item 169, 189): 1 July 2024 (s 2(1) item 1)	--
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024	52, 2024	28 June 2024	Sch 3 (items 6-34): 29 June 2024 (s 2(1) item 3)	--
Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024	67, 2024	9 July 2024	Sch 5 (items 46-48): 1 Oct 2024 (s 2(1) item 10)	Sch 5 (item 48)
Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024	90, 2024	1 Oct 2024	Sch 2 (items 7, 8): 2 Oct 2024 (s 2(1) item 1)	--