Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 15, 2009 as amended
Compilation start date: 30 November 2011
Includes amendments up to: Act No. 85, 2013
About this compilation
This compilation
This is a compilation of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 as in force on 30 November 2011. It includes any commenced amendment affecting the compilation to that date.
This compilation was prepared on 21 August 2013.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect 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--Amendments
Part 1--Main amendments
Income Tax Assessment Act 1997
Part 2--Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Part 3--Application and transitional provisions
Part 4--Amendments relating to Division 775
Income Tax Assessment Act 1997
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]
The endnotes provide details of the history of this compilation and its provisions. The following endnotes are included in each compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Uncommenced amendments
Endnote 6--Modifications
Endnote 7--Misdescribed amendments
Endnote 8--Miscellaneous
If there is no information under a particular endnote, the word "none" will appear in square brackets after the endnote heading.
Abbreviation key--Endnote 2
The abbreviation key in this endnote 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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
Uncommenced amendments--Endnote 5
The effect of uncommenced amendments is not reflected in the text of the compiled law, but the text of the amendments is included in endnote 5.
Modifications--Endnote 6
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
Misdescribed amendments--Endnote 7
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Miscellaneous--Endnote 8
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (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 = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
Sch = Schedule(s) | |
mod = modified/modification | Sdiv = Subdivision(s) |
No. = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub-Ch = Sub-Chapter(s) |
orig = original | SubPt = Subpart(s) |
par = paragraph(s)/subparagraph(s) |
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/sub subparagraph(s) |
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Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 | 15, 2009 | 26 Mar 2009 | See s. 2(1) |
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 | 136, 2010 | 7 Dec 2010 | Schedule 3 (items 133, 134): (a) | -- |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Schedule 4: 30 Nov 2011 | Sch. 4 (item 4) |
Tax Laws Amendment (2012 Measures No. 2) Act 2012 | 99, 2012 | 29 June 2012 | S. 4: Royal Assent | S. 4 |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 | 85, 2013 | 28 June 2013 | Schedule 8 (items 49-54): (c) | -- |
(a) Subsection 2(1) (item 8) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
8. Schedule 3, items 133 and 134 | Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
(b) Subsection 2(1) (item 6) of the Tax Laws Amendment (2012 Measures No. 2) Act 2012 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
6. Schedule 2 | Immediately after the commencement of Parts 1, 2 and 3 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. | 26 March 2009 |
(c) Subsection 2(1) (item 11) of the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Provision(s) | Commencement | Date/Details |
11. Schedule 8 | Immediately after the commencement of item 1 of Schedule 3 to the Tax Laws Amendment (2010 Measures No. 4) Act 2010. | 26 March 2009 |
Provision affected | How affected |
Schedule 1 |
|
Item 104................. | am. No. 136, 2010; No.85, 2013 |
Note to item 104(5).......... | ad. No. 147, 2011 |
Note to item 104(14)......... | ad. No.85, 2013 |
Note to item 104(15)......... | ad. No.85, 2013 |
Item 104A................ | ad. No. 147, 2011 |
Item 104B................ | ad. No. 99, 2012 |
Item 104C................ | ad. No. 99, 2012 |
Item 105................. | am. No. 147, 2011 |
Endnote 5--Uncommenced amendments [none]
Endnote 6--Modifications [none]
Endnote 7--Misdescribed amendments [none]
Endnote 8--Miscellaneous [none]