Commonwealth Consolidated Acts

TREASURY LAWS AMENDMENT (2018 MEASURES NO. 4) ACT 2019 - NOTES

No. 8, 2019

Compilation No. 1

Compilation date:   23 June 2020

Includes amendments up to: Act No. 64, 2020

Registered:    15 July 2020

About this compilation

This compilation

This is a compilation of the Treasury Laws Amendment (2018 Measures No. 4) Act 2019 that shows the text of the law as amended and in force on 23 June 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 Schedules

Schedule 1--Direction powers

Part 1--Direction to pay superannuation guarantee charge

Taxation Administration Act 1953

Part 2--Education directions

Taxation Administration Act 1953

Part 3--Consequential amendments

Administrative Decisions (Judicial Review) Act 1977

Taxation Administration Act 1953

Schedule 2--Disclosure of information about non-compliance

Taxation Administration Act 1953

Schedule 3--Single touch payroll reporting

Part 1--Single touch payroll reporting

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Part 2--Reporting of salary sacrifice amounts

Taxation Administration Act 1953

Schedule 4--Fund reporting

Part 1--Grace period for member information statements

Taxation Administration Act 1953

Part 2--Employer reporting of superannuation contributions

Taxation Administration Act 1953

Part 3--Statements for lost members

Superannuation (Unclaimed Money and Lost Members) Act 1999

Taxation Administration Act 1953

Schedule 5--Compliance measures

Part 1--Penalties relating to estimates

Taxation Administration Act 1953

Part 2--Director penalties

Taxation Administration Act 1953

Part 3--Orders to provide security

Taxation Administration Act 1953

Schedule 6--Amendments relating to employee commencement

Part 1--Disclosure of tax file numbers

Income Tax Assessment Act 1936

Part 2--Withholding information

Taxation Administration Act 1953

Part 3--Superannuation choice

Taxation Administration Act 1953

Schedule 7--Information sharing

Part 1--Tax file number sharing and verification

Income Tax Assessment Act 1936

Part 2--Providing information to the Repatriation Commission

Taxation Administration Act 1953

Schedule 8--Miscellaneous amendments

Part 1--Amendments to commencement provisions

Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012

Part 2--Amendments to application provisions

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016

Part 3--Road user charge

Fuel Tax Act 2006

Part 4--Seasonal Workers Program

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Part 5--Offshore information notices

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Petroleum Resource Rent Tax Assessment Act 1987

Register of Foreign Ownership of Water or Agricultural Land Act 2015

Taxation Administration Act 1953

Part 6--Various amendments

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

Competition and Consumer Act 2010

Crimes (Taxation Offences) Act 1980

Fringe Benefits Tax Assessment Act 1986

Fuel Tax Act 2006

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Part 7--Transitional arrangements relating to the disclosure of information

Superannuation (Resolution of Complaints) Act 1993

Schedule 9--Deductible gift recipients

Income Tax Assessment Act 1997

Schedule 10--Further deductible gift recipients

Income Tax Assessment Act 1997

Schedule 11--Extending DGR status to entities promoting Indigenous languages

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

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.

Endnote 2--Abbreviation key

 

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)
LIA = Legislative Instruments Act 2003	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
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	s 1-3: 1 Mar 2019 (s 2(1) item 1) Sch 1, 2, Sch 3 (items 1-10), Sch 4, 5, 7, Sch 8 (items 8-70), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11, 13) Sch 3 (items 11-16): 23 June 2020 (s 2(1) item 4) Sch 6: 1 July 2018 (s 2(1) item 6) Sch 8 (item 1): 28 Nov 2012 (s 2(1) item 8) Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9) Sch 8 (items 3-7, 71-75): 2 Mar 2019 (s 2(1) items 10, 12) Sch 11: 1 July 2019 (s 2(1) item 14)
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (item 61): 23 June 2020 (s 2(1) item 4)	--

Endnote 4--Amendment history

 

Provision affected	How affected
s 2.....................	am No 64, 2020