Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 84, 2013 as amended
Compilation start date: 28 June 2013
Includes amendments up to: Act No. 110, 2014
About this compilation
This compilation
This is a compilation of the Tax Laws Amendment (2012 Measures No. 6) Act 2013 as in force on 28 June 2013 . It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 22 October 2014.
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)
4 Amendment of assessments
Schedule 1--Tax treatment of native title benefits
Part 1--Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 2--Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Schedule 2--Deductible gift recipients
Income Tax Assessment Act 1997
Schedule 3--Geothermal energy
Income Tax Assessment Act 1997
Schedule 4--Extension of interim streaming provisions for managed investment trusts
Tax Laws Amendment (2011 Measures No. 5) Act 2011
Schedule 5--Rebate for medical expenses
Income Tax Assessment Act 1936
Schedule 6--Limited recourse debt
Income Tax Assessment Act 1997
Schedule 7--In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
Schedule 8--Miscellaneous amendments
Part 1--Amendments of superannuation regulations
Retirement Savings Accounts Regulations 1997
Superannuation Industry (Supervision) Regulations 1994
Part 2--Other amendments of taxation laws
A New Tax System (Goods and Services Tax) Act 1999
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Tax Laws Amendment (2009 Measures No. 2) Act 2009
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]
Endnotes
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) |
|
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 | 84, 2013 | 28 June 2013 | Sch 8 (items 1-16): 1 July 2007 (s 2(1) item 3) |
|
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 5 (items 151, 152): 28 June 2013 (s 2(1) item 16) | -- |
Provision affected | How affected |
s 4..................... | am No 110, 2014 |
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]