No. 141, 2020
Compilation No. 1
Compilation date: 17 December 2020
Includes amendments up to: Act No. 127, 2021
Registered: 14 December 2021
About this compilation
This compilation
This is a compilation of the Treasury Laws Amendment (2020 Measures No. 6) Act 2020 that shows the text of the law as amended and in force on 17 December 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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--Temporary full expensing of depreciating assets and other amendments
Part 1--Main amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2--Technical amendments
Income Tax (Transitional Provisions) Act 1997
Schedule 2--Amendments of the consumer data right
Part 1--Initial amendments
Competition and Consumer Act 2010
Part 2--Later amendments
Competition and Consumer Act 2010
Schedule 3--Incentivising charities to join the National Redress Scheme
Australian Charities and Not-for-profits Commission Act 2012
Schedule 4--Minor and technical amendments
Part 1--Amendments commencing day after Royal Assent
Division 1--Amendments
Australian Charities and Not-for-profits Commission Act 2012
Australian Securities and Investments Commission Act 2001
Business Names Registration Act 2011
Commonwealth Grants Commission Act 1973
Competition and Consumer Act 2010
National Consumer Credit Protection Act 2009
National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009
Superannuation Guarantee (Administration) Act 1992
Superannuation Industry (Supervision) Act 1993
Superannuation (Unclaimed Money and Lost Members) Act 1999
Taxation Administration Act 1953
Division 2--Repeals of Acts
Bills of Exchange Act 1971
Census and Statistics Act 1920
Census and Statistics Act 1930
Commonwealth Grants Commission Act 1976
Commonwealth Inscribed Stock Act 1913
Excise Act 1962
Income Tax Assessment Act (No. 2) 1969
Income Tax (International Agreements) Act 1960
International Finance Corporation Act 1961
International Finance Corporation Act 1963
International Finance Corporation Act 1966
Sales Tax Assessment Act (No. 1A) 1930
Sales Tax (Exemptions and Classifications) Act 1960
States Grants (Coal Mining Industry Long Service Leave) Act 1961
States Grants (Coal Mining Industry Long Service Leave) Act 1968
States Grants (Petroleum Products) Act 1969
States Grants (Petroleum Products) Act (No. 2) 1965
Part 2--Amendments commencing first day of first quarter after Royal Assent
Income Tax Assessment Act 1997
Part 3--Amendments with other commencements
Corporations (Aboriginal and Torres Strait Islander) Act 2006
Income Tax Assessment Act 1936
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
Part 4--Application of amendments
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 |
Treasury Laws Amendment (2020 Measures No. 6) Act 2020 | 141, 2020 | 17 Dec 2020 | Sch 1 and Sch 4 (items 82-111): 1 Jan 2021 (s 2(1) items 2, 7) |
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 127, 2021 | 7 Dec 2021 | Sch 3 (items 107, 108): 17 Dec 2020 (s 2(1) item 9) | -- |
Provision affected | How affected |
s 2..................... | am No 127, 2021 |