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This is a Bill, not an Act. For current law, see the Acts databases.
2010-2011-2012-2013
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Family Trust Distribution Tax (Primary
Liability) Amendment (DisabilityCare
Australia) Bill 2013
No. , 2013
(Treasury)
A Bill for an Act to amend the Family Trust
Distribution Tax (Primary Liability) Act 1998, and
for related purposes
i Family Trust Distribution Tax (Primary Liability) Amendment (DisabilityCare Australia)
Bill 2013 No. , 2013
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedule(s) ........................................................................................ 2
Schedule 1--Amendments
3
Family Trust Distribution Tax (Primary Liability) Act 1998
3
Family Trust Distribution Tax (Primary Liability) Amendment (DisabilityCare Australia) Bill
2013 No. , 2013 1
A Bill for an Act to amend the Family Trust
1
Distribution Tax (Primary Liability) Act 1998, and
2
for related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Family Trust Distribution Tax
6
(Primary Liability) Amendment (DisabilityCare Australia) Act
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2013.
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2 Commencement
9
(1) Each provision of this Act specified in column 1 of the table
10
commences, or is taken to have commenced, in accordance with
11
column 2 of the table. Any other statement in column 2 has effect
12
according to its terms.
13
2 Family Trust Distribution Tax (Primary Liability) Amendment (DisabilityCare Australia)
Bill 2013 No. , 2013
1
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
At the same time as Schedule 1 to the
Medicare Levy Amendment (DisabilityCare
Australia) Act 2013 commences.
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
3 Schedule(s)
8
Each Act that is specified in a Schedule to this Act is amended or
9
repealed as set out in the applicable items in the Schedule
10
concerned, and any other item in a Schedule to this Act has effect
11
according to its terms.
12
Amendments Schedule 1
Family Trust Distribution Tax (Primary Liability) Amendment (DisabilityCare Australia) Bill
2013 No. , 2013 3
Schedule 1
--
Amendments
1
2
Family Trust Distribution Tax (Primary Liability) Act 1998
3
1 Section 4
4
Omit "46.5%", substitute "47%".
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2 Application of amendment
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The amendment made by this Schedule applies to:
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(a) in relation to tax payable under section 271-55 in
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Schedule 2F to the Income Tax Assessment Act 1936--
9
notices mentioned in that section that are given by the
10
Commissioner on or after 1 July 2014; or
11
(b) otherwise--present entitlements conferred, or distributions
12
made, on or after 1 July 2014.
13
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