Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 1) 2004 - NOTES

Act No. 101 of 2004 as amended

This compilation was prepared on 6 July 2010
taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

1 Short title [see Note 1]

2 Commencement

3 Schedule(s)

Schedule 1--Second World War payments

Part 1--Amendments

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Part 2--Application of amendments

Schedule 2--Specific gift recipients

Income Tax Assessment Act 1997

Schedule 3--Gifts and covenants

Income Tax Assessment Act 1997

Schedule 4--Amendment of the Crimes (Taxation Offences) Act 1980

Part 1--Clarifying application of Parts I and II of that Act

Crimes (Taxation Offences) Act 1980

Part 2--Application of the Criminal Code

Crimes (Taxation Offences) Act 1980

Schedule 5--Consolidation: transitional foreign loss makers

Income Tax (Transitional Provisions) Act 1997

Schedule 6--Goods and services tax: interaction with consolidation regime

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

Schedule 7--Imputation for life insurance companies

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Schedule 8--Overseas forces tax offsets

Income Tax Assessment Act 1936

Schedule 9--Roll-over for FSR transitions

Part 1--Amendments

Income Tax Assessment Act 1997

Part 2--Application of amendments

Schedule 10--Foreign hybrids

Part 1--Amendment of the Income Tax Assessment Act 1936

Part 2--Amendment of the Income Tax Assessment Act 1997

Part 3--Amendment of the Income Tax (Transitional Provisions) Act 1997

Schedule 11--Technical amendments

Part 1--Amendments commencing on 16 July 1999

Income Tax Assessment Act 1936

Part 2--Amendments commencing on 22 December 1999

Division 1--Withholding from mining payments

Taxation Administration Act 1953

Division 2--Administrative penalties

Taxation Administration Act 1953

Division 3--Correcting cross-reference

Taxation Administration Act 1953

Division 4--Interest on overpayments

Taxation (Interest on Overpayments and Early Payments) Act 1983

Part 3--Amendments commencing on 30 June 2000

Division 1--Life assurance company definition

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Division 2--Disallowance of deductions

Income Tax Assessment Act 1936

Division 3--Deductions for life assurance premiums

Income Tax Assessment Act 1936

Part 4--Amendments commencing on 1 July 2000

Division 1--Mutual life assurance company definition

Income Tax Assessment Act 1936

Income Tax Rates Act 1986

Division 2--Due date for income tax

Income Tax Assessment Act 1936

Division 3--Repeal of various redundant provisions

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Division 4--SGIOs

Income Tax Assessment Act 1936

Division 5--Registered organizations

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superannuation Guarantee (Administration) Act 1992

Division 6--Miscellaneous amendments relating to repeal of Divisions 8 and 8A of Part III of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

Division 7--Life assurance company definition in section 27A of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

Superannuation Guarantee (Administration) Act 1992

Part 5--Amendment commencing on 30 June 2001

Taxation Administration Act 1953

Part 6--Amendments commencing on 1 July 2001

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Part 7--Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

Income Tax Rates Act 1986

Income Tax (Transitional Provisions) Act 1997

Taxation Administration Act 1953

Part 8--Amendments commencing on Royal Assent or later

Income Tax Assessment Act 1936

Taxation Administration Act 1953

Notes