Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2013 MEASURES NO. 2) ACT 2013 - NOTES

No. 124, 2013

Compilation No. 1

Compilation date:    11 July 2013

Includes amendments up to: Act No. 21, 2015

Registered:    2 April 2015

About this compilation

This compilation

This is a compilation of the Tax Laws Amendment (2013 Measures No. 2) Act 2013 that shows the text of the law as amended and in force on 11 July 2013 (the compilation date).

This compilation was prepared on 31 March 2015.

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 ComLaw (www.comlaw.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 ComLaw 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.

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 ComLaw 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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--Monthly PAYG instalments

Part 1--Main amendments

Taxation Administration Act 1953

Part 2--Consequential amendments

Income Tax Assessment Act 1997

Part 3--Application and transitional provisions

Schedule 2--Incentives for designated infrastructure projects

Part 1--Main amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Part 2--Consequential amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Infrastructure Australia Act 2008

Part 3--Application of amendments

Income Tax (Transitional Provisions) Act 1997

Part 4--Miscellaneous amendments

Division 1--Income Tax Assessment Act 1936

Division 2--Income Tax Assessment Act 1997

Schedule 5--Tax secrecy and transparency

Part 1--Main amendments

Taxation Administration Act 1953

Part 2--Consequential amendments

Income Tax Assessment Act 1997

Part 3--Application of amendments

Schedule 6--Petroleum resource rent tax

Petroleum Resource Rent Tax Assessment Act 1987

Schedule 7--Removing CGT discount for foreign individuals

Income Tax Assessment Act 1997

Schedule 8--Tax exemption for payments under Defence Abuse Reparation Scheme

Income Tax Assessment Act 1997

Schedule 9--GST-free treatment for National Disability Insurance Scheme funded supports

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

Schedule 10--Deductible gift recipients

Part 1--Main amendments

Income Tax Assessment Act 1997

Tax Laws Amendment (2011 Measures No. 2) Act 2011

Part 2--The Charlie Perkins Scholarship Trust

Income Tax Assessment Act 1997

Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013

Schedule 11--Miscellaneous amendments

Part 1--Amendments commencing after the Australian Charities and Not-for-profits Commission Act 2012

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Part 2--Amendment commencing after Schedule 1 to the Tax Laws Amendment (2012 Measures No. 6) Act 2013

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Part 3--Fringe Benefits Tax

Fringe Benefits Tax Assessment Act 1986

Taxation Administration Act 1953

Part 4--Updating indexation provisions

Income Tax Assessment Act 1997

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

Superannuation Guarantee (Administration) Act 1992

Part 5--Other amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

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

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

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.

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 amendment is set out in the endnotes.

Endnote 2--Abbreviation key

 

A = Act	orig = original
ad = added or inserted	par = paragraph(s)/subparagraph(s)
am = amended	/sub-subparagraph(s)
amdt = amendment	pres = present
c = clause(s)	prev = previous
C[x] = Compilation No. x	(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 = expires/expired or ceases/ceased to have	rep = repealed
effect	rs = repealed and substituted
F = Federal Register of Legislative Instruments	s = section(s)/subsection(s)
gaz = gazette	Sch = Schedule(s)
LI = Legislative Instrument	Sdiv = Subdivision(s)
LIA = Legislative Instruments Act 2003	SLI = Select Legislative Instrument
(md) = misdescribed amendment	SR = Statutory Rules
mod = modified/modification	Sub-Ch = Sub-Chapter(s)
No. = Number(s)	SubPt = Subpart(s)
o = order(s)	underlining = whole or part not
Ord = Ordinance	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	s 1-3, Sch 1, Sch 2 (items 49-66), Sch 5-9 and Sch 10 (item 13): 29 June 2013 (s 2(1) items 1, 2, 4, 10-12) Sch 2 (items 1-48), Sch 2 (item 66): 11 July 2013 (s 2(1) items 3, 4) Sch 10 (items 14-15): never commenced (s 2(1) items 13-14) Sch 11 (items 1-4): 3 Dec 2012 (s 2(1) item 15) Sch 11: 30 June 2013 (s 2(1) items 17-22)
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (items 53, 54): 11 July 2013 (s 2(1) item 22)	--

Endnote 4--Amendment history

 

Provision affected	How affected
Sch 2
item 34..................	am No 21, 2015