Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 5) ACT 2009 - NOTES

Act No. 118 of 2009 as amended

This compilation was prepared on 4 December 2012
taking into account amendments up to Act No. 169 of 2012

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 Parliamentary Counsel, Canberra

Contents

1 Short title [see Note 1]

2 Commencement

3 Schedule(s)

Schedule 1--GST and representatives of incapacitated entities

Part 1--Amendments commencing on 1 July 2000

A New Tax System (Goods and Services Tax) Act 1999

Part 2--Amendment commencing on 1 July 2006

Fuel Tax Act 2006

Part 3--Amendments commencing on Royal Assent

A New Tax System (Goods and Services Tax) Act 1999

Fuel Tax Act 2006

Taxation Administration Act 1953

Part 4--Transitional provisions

Schedule 2--Taxation of financial arrangements

Part 1--Amendment commencing on Royal Assent

Taxation Administration Act 1953

Part 2--Amendment commencing immediately after Royal Assent

Taxation Administration Act 1953

Schedule 3--Helping Children with Autism package

Income Tax Assessment Act 1997

Schedule 4--Continence Aids Payment Scheme

Income Tax Assessment Act 1997

Schedule 5--Exempting Commonwealth Government Securities from interest withholding tax

Income Tax Assessment Act 1936

Schedule 6--2009 Victorian Bushfire Appeal Trust Account

Part 1--Main provisions

Part 2--Consequential amendments

Income Tax Assessment Act 1997

Notes