Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 41, 2011 as amended
Compilation start date: 29 June 2013
Includes amendments up to: Act No. 124, 2013
About this compilation
This compilation
This is a compilation of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 as in force on 29 June 2013. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 20 September 2013.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
2 Commencement
3 Schedule(s)
Schedule 1--Deductible gift recipients
Part 1--Amendments commencing on 1 January 2011
Income Tax Assessment Act 1997
Part 2--Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
Schedule 2--Self managed superannuation funds
Superannuation Industry (Supervision) Act 1993
Schedule 3--Use of TFNs for superannuation purposes
Part 1--Amendments commencing on 1 July 2011
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
Part 2--Amendments commencing on Proclamation
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
Schedule 4--GST: payments of taxes, fees and charges
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Luxury Car Tax) Act 1999
Schedule 5--Other amendments
Part 1--A New Tax System (Goods and Services Tax) Act 1999
Part 2--Approved worker entitlement funds
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3--Confidentiality of taxpayer Information
Division 1--Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Division 2--Amendment contingent on the Human Services Legislation Amendment Act 2011
Taxation Administration Act 1953
Part 4--Employee share schemes
Division 1--Income Tax Assessment Act 1997
Division 2--Income Tax (Transitional Provisions) Act 1997
Division 3--Minor amendment
Income Tax Assessment Act 1997
Part 5--General interest charge
Taxation Administration Act 1953
Part 6--Deductible gift recipients
Division 1--Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
Division 2--Amendments commencing on 1 July 2011
Income Tax Assessment Act 1997
Division 3--Other amendment
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
Part 7--Section 23AB of the Income Tax Assessment Act 1936
Income Tax Assessment Act 1936
Part 8--Definitions and signposts to related material
Income Tax Assessment Act 1936
Part 9--Repeal of redundant reference to Papua New Guinea
Income Tax Assessment Act 1936
Part 10--Repeal of redundant references to franking
Income Tax Assessment Act 1936
Part 11--Correction of cross-reference in provision about dividend streaming etc.
Income Tax Assessment Act 1936
Part 12--Minor changes to provisions about concessional rebates
Income Tax Assessment Act 1936
Part 13--Fixing outdated references to Medicare levy
Income Tax Assessment Act 1997
Part 14--Repeal of references to previously repealed provisions
Income Tax Assessment Act 1997
Part 15--Correction of asterisking of reference to tax debts
Income Tax Assessment Act 1997
Part 16--Repeal of outdated provisions about exemption from income tax
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 17--Correction of asterisking of references to quarter
Income Tax Assessment Act 1997
Part 18--Inclusion of Commissioner's discretion to extend main residence exemption from CGT
Income Tax Assessment Act 1997
Part 19--Nomination of controllers of discretionary trust
Income Tax Assessment Act 1997
Part 20--Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 21--Removal of definition from imputation provisions
Income Tax Assessment Act 1997
Part 22--Correction of outdated references to virtual PST assets
Income Tax Assessment Act 1997
Part 23--Repeal of spent provisions about land transport facilities borrowings
Income Tax Assessment Act 1997
Part 24--Prevention of double counting for direct value shifts
Income Tax Assessment Act 1997
Part 25--Ineligible income tax remission decisions
Taxation Administration Act 1953
Part 26--Correction of references to chains of fixed trusts
Income Tax Assessment Act 1997
Part 27--Gender-specific language
Income Tax Assessment Act 1936
Part 28--Misdescribed amendments
Tax Laws Amendment (2010 Measures No. 1) Act 2010
Tax Laws Amendment (Transfer of Provisions) Act 2010
Part 29--References to Schedules
Family Trust Distribution Tax (Primary Liability) Act 1998
Family Trust Distribution Tax (Secondary Liability) Act 1998
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Part 30--References to taxation laws
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 31--Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Superannuation Legislation Amendment Act 2010
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Tax Laws Amendment (2007 Measures No. 5) Act 2007
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]
The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments
Endnote 6--Modifications
Endnote 7--Misdescribed amendments
Endnote 8--Miscellaneous
If there is no information under a particular endnote, the word "none" will appear in square brackets after the endnote heading.
Abbreviation key--Endnote 2
The abbreviation key in this endnote 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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments--Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.
Modifications--Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments--Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous--Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (prev) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
Sch = Schedule(s) | |
mod = modified/modification | Sdiv = Subdivision(s) |
No = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub-Ch = Sub-Chapter(s) |
orig = original | SubPt = Subpart(s) |
par = paragraph(s)/subparagraph(s) /sub-subparagraph(s) |
|
Endnote 3--Legislation history
This endnote sets out details of the legislation history of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 .
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | See s 2(1) |
|
Tax Laws Amendment (2013 Measures No. 2) Act 2013 | 124, 2013 | 29 June 2013 | Sch 10 (item 12): Royal Assent | -- |
Provision affected | How affected |
Sch 1 |
|
Pt 3.................... | rep No 124, 2013 |
item 7................... | rep No 124, 2013 |
item 8................... | rep No 124, 2013 |
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]