Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 19, 2010
Compilation No. 7
Compilation date: 1 July 2020
Includes amendments up to: Act No. 49, 2020
Registered: 5 August 2020
About this compilation
This compilation
This is a compilation of the Tax Laws Amendment (2009 Measures No. 6) Act 2010 that shows the text of the law as amended and in force on 1 July 2020 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1--Abolishing trust cloning and providing a CGT roll-over for certain trusts
Part 1--Removing trust cloning exception
Income Tax Assessment Act 1997
Part 2--Roll-over for certain trusts
Income Tax Assessment Act 1997
Part 3--Other amendments
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1997
Schedule 2--Loss relief for merging superannuation funds
Part 1--Main amendment
Income Tax Assessment Act 1997
Part 2--Other amendments
Income Tax Assessment Act 1997
Part 3--Application provision
Schedule 3--Exempt annuity business of life insurance companies
Part 1--Amendments applying from 30 June 2000
Division 1--Amendment of the Income Tax Assessment Act 1997
Division 2--Consequential amendment
Tax Laws Amendment (2006 Measures No. 2) Act 2006
Part 2--Amendments applying from the 2007-08 income year
Division 1--Amendment of the Income Tax Assessment Act 1997
Division 2--Consequential amendments
Superannuation Legislation Amendment (Simplification) Act 2007
Part 3--Application provision
Schedule 4--Deductible gift recipients
Part 1--Amendments commencing on 4 June 2009
Income Tax Assessment Act 1997
Part 2--Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
Part 3--Application provision
Schedule 5--North Western Queensland floods
Part 1--Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 2--Sunsetting on 1 July 2011
Income Tax Assessment Act 1997
Part 3--Application provision
Schedule 6--Spirit blending
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Sch 2 (items 1-11): 25 Mar 2010 (s 2(1) item 3) |
|
117, 2010 | 16 Nov 2010 | Sch 4 (item 18): 17 Nov 2010 (s 2(1) item 6) | -- | |
46, 2011 | 27 June 2011 | Sch 2 (items 1112, 1113) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 11, 12) | Sch 3 (items 10, 11) | |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Sch 6 (items 2-6): 29 Nov 2011 (s 2(1) item 7) | Sch 6 (item 6) |
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 | 158, 2012 | 28 Nov 2012 | Sch 1 (items 3, 4, 19): 28 Nov 2012 (s 2(1) items 2, 4) | Sch 1 (item 19) |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 | 23, 2018 | 29 Mar 2018 | Sch 2 (items 4-6): 1 Apr 2018 (s 2(1) item 10) | Sch 2 (item 6) |
Treasury Laws Amendment (2020 Measures No. 1) Act 2020 | 49, 2020 | 25 May 2020 | Sch 2 (items 3-7): 1 July 2020 (s 2(1) item 1) | Sch 2 (item 7) |
Provision affected | How affected | |
s 2..................... | am No 158, 2012; No 23, 2018; No 49, 2020 | |
Schedule 2 |
| |
Part 3 |
| |
Item 11.................. | am No 147, 2011; No 158, 2012; No 23, 2018; No 49, 2020 | |
Part 4................... | rep No 49, 2020 | |
Item 12.................. | rep No 49, 2020 | |
Item 13.................. | rep No 49, 2020 | |
Item 14.................. | rep No 49, 2020 | |
Item 15.................. | rep No 49, 2020 | |
Item 16.................. | rep No 49, 2020 | |
Item 17.................. | rep No 49, 2020 | |
Item 18.................. | rep No 49, 2020 | |
Item 19.................. | rep No 117, 2010 | |
Item 20.................. | rep No. 117, 2010 | |
Item 21.................. | rep No 49, 2020 | |
Part 5................... | rep No 49, 2020 | |
Item 22.................. | rep No 49, 2020 | |
Item 23.................. | rep No 49, 2020 | |
Item 24.................. | rep No 49, 2020 | |
Item 25.................. | rep No 49, 2020 | |
Item 26.................. | am No 46, 2011 | |
| rep No 49, 2020 | |