Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 3) ACT 2009 - NOTES

Act No. 47 of 2009 as amended

This compilation was prepared on 15 July 2011
taking into account amendments up to Act No. 43 of 2011

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--Reduction in 2009-10 PAYG instalments

Part 1--Main amendments

Taxation Administration Act 1953

Part 2--Sunsetting on 1 July 2014

Taxation Administration Act 1953

Part 3--Application provision

Schedule 2--Choosing annual PAYG instalments if voluntarily registered for GST

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Schedule 3--Petroleum resource rent tax

Part 1--Functional currency

Petroleum Resource Rent Tax Assessment Act 1987

Part 2--Exploration expenditure etc.

Petroleum Resource Rent Tax Assessment Act 1987

Part 3--Processing of internal petroleum

Petroleum Resource Rent Tax Assessment Act 1987

Part 4--Designated frontier areas

Petroleum Resource Rent Tax Assessment Act 1987

Schedule 4--Deductible gift recipients

Income Tax Assessment Act 1997

Notes