Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 4) ACT 2009 - NOTES

Act No. 88 of 2009 as amended

This compilation was prepared on 9 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)

4 Amendment of assessments

Schedule 1--Research and development

Income Tax Assessment Act 1936

Schedule 2--Private ancillary funds

Part 1--Amendments commencing on 1 October 2009

A New Tax System (Australian Business Number) Act 1999

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Part 2--Amendments commencing on 1 January 2010

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Part 3--Transitional provisions

Division 1--Preliminary

Division 2--Declared prescribed private funds

Division 3--Transitional private ancillary funds

Schedule 3--Demutualisation of friendly society health or life insurers

Part 1--Main amendment

Income Tax Assessment Act 1997

Part 2--Related amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Schedule 4--Consolidation: application of losses with nil available fraction

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Schedule 5--Minor amendments

Part 1--References to Ministers, Departments and Secretaries

Division 1--Amendments commencing on Royal Assent

Excise Act 1901

Excise Tariff Act 1921

Fringe Benefits Tax (Application to the Commonwealth) Act 1986

Fringe Benefits Tax Assessment Act 1986

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Petroleum Resource Rent Tax Assessment Act 1987

Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

Taxation Administration Act 1953

Division 2--Other amendments

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Part 2--Repeal of Part IV of the Taxation Administration Act 1953

Administrative Decisions (Judicial Review) Act 1977

Banking Act 1959

Taxation Administration Act 1953

Part 3--Amendments relating to foreign income tax offsets and foreign losses

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Part 4--Other amendments

A New Tax System (Australian Business Number) Act 1999

Fringe Benefits Tax Assessment Act 1986

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

International Tax Agreements Act 1953

Tax Laws Amendment (2007 Measures No. 5) Act 2007

Part 5--Transitional provision

Notes