Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2008 MEASURES NO. 2) ACT 2008 - NOTES

Act No. 38 of 2008 as amended

This compilation was prepared on 8 June 2010
taking into account amendments up to Act No. 56 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

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

Contents

1 Short title [see Note 1]

2 Commencement

3 Schedule(s)

Schedule 1--Amounts misappropriated by an employee or agent

Part 1--Capital allowances

Income Tax Assessment Act 1997

Part 2--Capital gains and losses

Income Tax Assessment Act 1997

Part 3--Application

Schedule 2--Late payment offset for superannuation guarantee contributions

Superannuation Guarantee (Administration) Act 1992

Schedule 3--CGT market value substitution rule for interests in widely held entities

Income Tax Assessment Act 1997

Schedule 4--Endeavour Research Fellowships and Executive Awards

Income Tax Assessment Act 1997

Schedule 5--Early completion bonuses for apprentices

Income Tax Assessment Act 1997

Schedule 6--Deductible gift recipients

Income Tax Assessment Act 1997

Schedule 7--Superannuation lump sum paid to a member having a terminal medical condition

Part 1--Amendments

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Part 2--Application

Schedule 8--Capital expenditure for the establishment of trees in carbon sink forests

Part 1--Income years 2007-08 to 2011-12

Income Tax Assessment Act 1997

Part 2--Income year 2012-13 and later income years

Income Tax Assessment Act 1997

Schedule 9--Tax offset for Equine Workers Hardship Wage Supplement Payments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Schedule 10--Tobacco industry exit grants

Income Tax Assessment Act 1997

Schedule 11--Farm management deposits

Income Tax Assessment Act 1936

Schedule 12--Austudy rent assistance

Income Tax Assessment Act 1997

Schedule 13--Carer adjustment payments

Income Tax Assessment Act 1997

Notes