Act No. 101 of 2006 as amended
This compilation was prepared on 23 August 2011
taking into account amendments up to Act No. 41 of 2011
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Schedule 1--Inoperative provisions repealed on Royal Assent
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
Fringe Benefits Tax Assessment Act 1986
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
Trust Recoupment Tax Assessment Act 1985
Schedule 2--Consequential amendments relating to Schedule 1 repeals etc.
Part 1--Amendments: general
Aboriginal Land Rights (Northern Territory) Act 1976
Airports (Transitional) Act 1996
A New Tax System (Australian Business Number) Act 1999
A New Tax System (Bonuses for Older Australians) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Tax Administration) Act (No. 2) 2000
Australian Postal Corporation Act 1989
Australian Prudential Regulation Authority Act 1998
Child Support (Registration and Collection) Act 1988
Crimes (Taxation Offences) Act 1980
Crown Debts (Priority) Act 1981
Development Allowance Authority Act 1992
Export Finance and Insurance Corporation Act 1991
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
Financial Sector (Transfers of Business) Act 1999
Fringe Benefits Tax Assessment Act 1986
Higher Education Funding Act 1988
Higher Education Support Act 2003
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991
Income Tax (Transitional Provisions) Act 1997
National Rail Corporation Agreement Act 1992
Ships (Capital Grants) Act 1987
Snowy Mountains Engineering Corporation Limited Sale Act 1993
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Trust Recoupment Tax Assessment Act 1985
Veterans' Entitlements Act 1986
Part 2--Amendments consequential on repeal of heading to Division 1 of Part IIA of the Taxation Administration Act 1953
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
Fringe Benefits Tax Assessment Act 1986
General Interest Charge (Imposition) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Petroleum Resource Rent Tax Assessment Act 1987
Product Grants and Benefits Administration Act 2000
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Termination Payments Tax (Assessment and Collection) Act 1997
Schedule 3--Inoperative provisions repealed on 1 January 2008
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Schedule 4--Consequential amendments relating to Schedule 3 repeals
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Schedule 5--Inoperative Acts repealed on Royal Assent
Part 1--Repeals
A New Tax System (End of Sales Tax) Act 1999
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
Debits Tax Act 1982
Debits Tax Administration Act 1982
Income Tax (Deficit Deferral) Act 1994
Income Tax (Untainting Tax) Act 1998
New Business Tax System (Venture Capital Deficit Tax) Act 2000
Pay-Roll Tax Assessment Act 1941
Pay-Roll Tax (Termination Of Commonwealth Tax) Act 1971
Sales Tax Act (No. 1) 1930
Sales Tax Act (No. 2) 1930
Sales Tax Act (No. 3) 1930
Sales Tax Act (No. 4) 1930
Sales Tax Act (No. 5) 1930
Sales Tax Act (No. 6) 1930
Sales Tax Act (No. 7) 1930
Sales Tax Act (No. 8) 1930
Sales Tax Act (No. 9) 1930
Sales Tax Act (No. 10A) 1985
Sales Tax Act (No. 10B) 1985
Sales Tax Act (No. 10C) 1985
Sales Tax Act (No. 11A) 1985
Sales Tax Act (No. 11B) 1985
Sales Tax Amendment (Transitional) Act 1992
Sales Tax Assessment Act (No. 1) 1930
Sales Tax Assessment Act (No. 2) 1930
Sales Tax Assessment Act (No. 3) 1930
Sales Tax Assessment Act (No. 4) 1930
Sales Tax Assessment Act (No. 5) 1930
Sales Tax Assessment Act (No. 6) 1930
Sales Tax Assessment Act (No. 7) 1930
Sales Tax Assessment Act (No. 8) 1930
Sales Tax Assessment Act (No. 9) 1930
Sales Tax Assessment Act (No. 10) 1985
Sales Tax Assessment Act (No. 11) 1985
Sales Tax (Customs) (Alcoholic Beverages) Act 1997
Sales Tax (Customs) (Deficit Reduction) Act 1993
Sales Tax (Customs) (Industrial Safety Equipment) Act 2000
Sales Tax (Customs) (Wine--Deficit Reduction) Act 1993
Sales Tax (Excise) (Alcoholic Beverages) Act 1997
Sales Tax (Excise) (Deficit Reduction) Act 1993
Sales Tax (Excise) (Industrial Safety Equipment) Act 2000
Sales Tax (Excise) (Wine--Deficit Reduction) Act 1993
Sales Tax (Exemptions and Classifications) Act 1935
Sales Tax (Exemptions and Classifications) Act 1992
Sales Tax (General) (Alcoholic Beverages) Act 1997
Sales Tax (General) (Deficit Reduction) Act 1993
Sales Tax (General) (Industrial Safety Equipment) Act 2000
Sales Tax (General) (Wine--Deficit Reduction) Act 1993
Sales Tax Imposition (Customs) Act 1992
Sales Tax Imposition (Excise) Act 1992
Sales Tax Imposition (General) Act 1992
Sales Tax Imposition (In Situ Pools) Act 1992
Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Act 2000
Sales Tax (In Situ Pools) (Deficit Reduction) Act 1993
Sales Tax Procedure Act 1934
Swimming Pools Tax Refund Act 1992
Tobacco Charge Act (No. 1) 1955
Tobacco Charge Act (No. 2) 1955
Tobacco Charge Act (No. 3) 1955
Tobacco Charges Assessment Act 1955
Wool Tax Act (No. 1) 1964
Wool Tax Act (No. 2) 1964
Wool Tax Act (No. 3) 1964
Wool Tax Act (No. 4) 1964
Wool Tax Act (No. 5) 1964
Wool Tax (Administration) Act 1964
Part 2--Consequential amendments
Administrative Decisions (Judicial Review) Act 1977
A New Tax System (Goods and Services Tax Transition) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
ANL Act 1956
Australian Hearing Services Act 1991
Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989
Australian Institute of Health and Welfare Act 1987
Australian National Maritime Museum Act 1990
Australian Postal Corporation Act 1989
Australian Securities and Investments Commission Act 2001
Australian Sports Commission Act 1989
Commonwealth Serum Laboratories Act 1961
Consular Privileges and Immunities Act 1972
Crimes (Taxation Offences) Act 1980
Diplomatic Privileges and Immunities Act 1967
Freedom of Information Act 1982
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1997
International Organisations (Privileges and Immunities) Act 1963
Overseas Missions (Privileges and Immunities) Act 1995
Primary Industries and Energy Research and Development Act 1989
Snowy Mountains Engineering Corporation Act 1970
Special Broadcasting Service Act 1991
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Trans-Tasman Mutual Recognition Act 1997
Wool Services Privatisation Act 2000
Schedule 6--Application and saving provisions
Part 1--Application provisions
Part 2--General saving provisions
Part 3--Other saving provisions and transitional provisions
Notes