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TAXATION LAWS AMENDMENT ACT (NO. 6) 2001 - SECT 2

Commencement [ see Note 1]

  (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

  (2)   Subject to subsection   ( 3), Part   1 of Schedule   1 commences on a day to be fixed by Proclamation.

  (3)   If Part   1 of Schedule   1 does not commence under subsection   ( 2) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

  (4)   Items   4 and 5 of Schedule   4 commence, or are taken to have commenced, immediately after the commencement of Schedule   3 to the Taxation Laws Amendment Act (No.   5) 2001 .

  (4A)   Items   10 and 11 of Schedule   5 commence immediately after the commencement of item   9A of that Schedule.

  (4B)   Items   4A and 4B of Schedule   6 commence immediately after the commencement of item   4 of that Schedule.

  (4C)   Item   4C of Schedule   6 commences:

  (a)   if Schedule   1 to the Taxation Laws Amendment Act (No.   5) 2001 commences before the day on which this Act receives the Royal Assent--immediately after the commencement of item   4B of Schedule   6 to this Act; or

  (b)   if paragraph   ( a) does not apply--immediately after the commencement of Schedule   1 to that Act.

  (5)   Item   5 of Schedule   6 commences:

  (a)   if Schedule   1 to the Taxation Laws Amendment Act (No.   5) 2001 commences before the day on which this Act receives the Royal Assent--immediately after the commencement of item   4 of Schedule   6 to this Act; or

  (b)   if paragraph   ( a) does not apply--immediately after the commencement of Schedule   1 to that Act.



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