Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2006 MEASURES NO. 4) ACT 2006 - NOTES

Act No. 168 of 2006 as amended

This compilation was prepared on 4 March 2010

[This Act was amended by Act No. 8 of 2010]

Amendment from Act No. 8 of 2010

[Schedule 2 (item 24) repealed items 37 and 38 of Schedule 4

Schedule 2 (item 24) commenced on 1 March 2010]

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

1 Short title

2 Commencement

3 Schedule(s)

4 Amendment of assessments

Schedule 1--Marriage breakdown roll-over

Income Tax Assessment Act 1997

Schedule 2--Consolidation

Income Tax (Transitional Provisions) Act 1997

Schedule 3--Simplified imputation system: imputation for NZ resident companies

Part 1--Main amendments

Income Tax Assessment Act 1997

Part 2--Consequential amendments

Income Tax Assessment Act 1936

Schedule 4--CGT and foreign residents

Part 1--Main amendments

Income Tax Assessment Act 1997

Part 2--Other amendments

Income Tax Assessment Act 1997

Part 3--Consequential amendments

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Part 4--Application and transitional

Income Tax (Transitional Provisions) Act 1997

[Assented to 12 December 2006]

The Parliament of Australia enacts: