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TAXATION ADMINISTRATION ACT 1953 - NOTES

No. 1, 1953

Compilation No. 162

Compilation date:                              1 April 2019

Includes amendments up to:            Act No. 16, 2019

Registered:                                         15 April 2019

This compilation is in 3 volumes

Volume 1:       sections 1-18

                        Schedule 1 (sections 6-1 to 97-35)

Volume 2:       Schedule 1 (sections 105-1 to 990-5)

Volume 3:       Endnotes

Each volume has its own contents

 

 

 

 

 

 

 

 

This compilation includes commenced amendments made by Act No. 8, 2019 and Act No. 15, 2019

 

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 1 April 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part I--Preliminary                                                                                                              1

1............................ Short title............................................................................ 1

2............................ Interpretation....................................................................... 1

2A......................... Application of the Criminal Code....................................... 3

2B.......................... Act binds the Crown........................................................... 3

3............................ Application......................................................................... 4

3AA...................... Schedule 1.......................................................................... 4

Part IA--Administration                                                                                                   5

3A......................... General administration of Act............................................. 5

3B.......................... Annual report...................................................................... 5

3C.......................... Reporting of information about corporate tax entity with reported total income of $100 million or more............................................................................................ 6

3CA....................... Reporting of information by significant global entities....... 8

3E.......................... Reporting of information about entity with PRRT payable. 9

3F.......................... Reporting of information about junior minerals exploration incentive offset            11

Part II--Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation                                                                                                                  12

4............................ Commissioner and Second Commissioners of Taxation... 12

4A......................... Statutory Agency etc. for purposes of Public Service Act 12

5............................ Tenure of Commissioner and Second Commissioners..... 12

5A......................... Remuneration and allowances of Commissioner and Second Commissioners         12

6............................ Leave of absence............................................................... 13

6A......................... Resignation....................................................................... 13

6B.......................... Acting appointments......................................................... 13

6C.......................... Suspension and removal from office of Commissioner or Second Commissioner  14

6D......................... Powers of Second Commissioner..................................... 16

7............................ Deputy Commissioners of Taxation................................. 16

8............................ Delegation......................................................................... 17

Part IIA--The general interest charge                                                                   18

8AAA................... Overview.......................................................................... 18

8AAB.................... When the general interest charge applies........................... 18

8AAC.................... Amount of the general interest charge............................... 24

8AAD................... What is the general interest charge rate?......................... 25

8AAE.................... When the charge is due and payable................................. 25

8AAF.................... Notification by Commissioner.......................................... 26

8AAG................... Remission of the charge.................................................... 26

8AAGA................ Rounding of the charge..................................................... 27

8AAH................... Judgment for payment of an unpaid amount..................... 27

Part IIB--Running balance accounts, application of payments and credits, and related matters          28

Division 1--Preliminary                                                                                            28

8AAZA................. Definitions........................................................................ 28

8AAZB................. Trustee to be treated as separate entity for each capacity... 30

Division 2--Running Balance Accounts (or RBAs)                                    31

8AAZC................. Establishment of RBAs.................................................... 31

8AAZD................. Allocation of tax debts to RBAs....................................... 31

8AAZF.................. General interest charge on RBA deficit debt..................... 32

8AAZG................. RBA statements................................................................ 32

8AAZH................. Liability for RBA deficit debt........................................... 32

8AAZI................... RBA statement to be evidence.......................................... 33

8AAZJ.................. Evidentiary certificate about RBA transactions etc............ 33

Division 3--Treatment of payments, credits and RBA surpluses       35

8AAZL.................. Amounts covered by this Division................................... 35

8AAZLA............... Method 1--allocating the amount first to an RBA............ 36

8AAZLB............... Method 2--applying the amount first against a non-RBA tax debt          36

8AAZLC............... RBA surplus and related credits must remain equivalent if one or the other is applied            37

8AAZLD............... Special priority credits...................................................... 37

8AAZLE............... Instructions to Commissioner not binding........................ 38

Division 3A--Refunds of RBA surpluses and credits                                39

8AAZLF............... Commissioner must refund RBA surpluses and credits... 39

8AAZLG............... Retaining refunds until information or notification given.. 40

8AAZLGA............ Retaining refunds while Commissioner verifies information 40

8AAZLGB............ Retaining refunds until notification under Division 389 or ascertainment of liability               43

8AAZLH............... How refunds are made...................................................... 45

Division 4--Miscellaneous provisions about tax debts                             46

8AAZM................ When payments are treated as received............................. 46

8AAZMA............. Electronic payment of tax debts........................................ 46

8AAZMB.............. Saturdays, Sundays and public holidays........................... 46

8AAZN................. Overpayments made by the Commissioner under taxation laws              47

Part III--Prosecutions and offences                                                                        48

Division 1--Preliminary                                                                                            48

8A......................... Interpretation..................................................................... 48

8AC....................... Application of Part to the Tax Agent Services Act 2009.... 49

Division 2--Offences                                                                                                   50

Subdivision A--Failure to comply with taxation requirements                   50

8B.......................... Interpretation..................................................................... 50

8C.......................... Failure to comply with requirements under taxation law... 51

8D......................... Failure to answer questions when attending before the Commissioner etc.              52

8E.......................... Penalties for failure to comply with requirements under taxation law      53

8F.......................... Election to treat offence otherwise than as prescribed taxation offence    53

8G......................... Order to comply with requirement.................................... 54

8H......................... Penalty for failure to comply with order to comply........... 54

8HA...................... Court may order payment of amount in addition to penalty 55

Subdivision B--Offences relating to statements, records and certain other Acts          55

8J........................... Interpretation..................................................................... 55

8K.......................... False or misleading statements.......................................... 62

8L.......................... Incorrectly keeping records etc......................................... 64

8M......................... Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)      65

8N......................... Recklessly making false or misleading statements............ 65

8Q......................... Recklessly incorrectly keeping records etc........................ 67

8R.......................... Penalties for offences against sections 8N and 8Q........... 67

8S.......................... Election to treat offence otherwise than as prescribed taxation offence    68

8T.......................... Incorrectly keeping records with intention of deceiving or misleading etc.              68

8U......................... Falsifying or concealing identity with intention of deceiving or misleading etc.       69

8V......................... Penalties for offences against sections 8T and 8U............ 70

8W......................... Court may order payment of amount in addition to penalty 70

Subdivision BAA--Offences relating to electronic sales suppression tools 74

8WAA................... Object of this Subdivision................................................ 74

8WAB................... Interpretation..................................................................... 74

8WAC................... Producing or supplying electronic sales suppression tools 75

8WAD................... Possessing electronic sales suppression tools................... 76

8WAE................... Incorrectly keeping records using electronic sales suppression tools       76

Subdivision BA--Offences relating to tax file numbers                                77

8WA...................... Unauthorised requirement etc. that tax file number be quoted  77

8WB...................... Unauthorised recording etc. of tax file number................. 78

8WC...................... Conducting affairs so as to avoid tax file number requirements               79

Subdivision C--Miscellaneous                                                                              81

8XA...................... Unauthorised access to taxation records........................... 81

8Y......................... Liability of officers etc. of corporations............................ 81

8Z.......................... Evidentiary certificate relating to previous convictions..... 82

Division 3--Prosecution of taxation offences                                                84

8ZA....................... Prosecution of taxation offences....................................... 84

8ZB....................... Prosecution may be commenced at any time..................... 85

8ZC....................... Place where offence committed......................................... 85

8ZD....................... Conduct by employees or agents of corporations............. 86

8ZE........................ Civil penalty not payable if prosecution instituted............. 86

8ZF........................ Penalties for corporations................................................. 87

8ZG....................... Enforcement of orders for payment.................................. 87

8ZH....................... Penalties not to relieve from tax........................................ 88

Division 4--Prescribed taxation offences                                                        89

8ZJ........................ Prosecution of prescribed taxation offences...................... 89

8ZK....................... Protection of witnesses..................................................... 90

8ZL........................ Averment.......................................................................... 91

8ZM...................... Evidence of authority to institute proceedings................... 91

8ZN....................... Costs................................................................................. 92

Division 5--Service of summons for prescribed taxation offences    93

9............................ Interpretation..................................................................... 93

10.......................... Service of summons by post............................................. 93

11.......................... Notice of conviction in absentia....................................... 94

12.......................... Notice of intention to issue warrant in default of payment 94

13.......................... Limitation of action to enforce payment of fine................. 95

13A....................... Setting aside of conviction or order.................................. 95

13B........................ Proof of service of summons or notice............................. 98

13C........................ Application of other laws.................................................. 98

Division 6--Setting aside etc. of conviction or order on application of Commissioner                99

13CA..................... Setting aside etc. of conviction or order on application of Commissioner                99

Part IIIA--Co-operation between Commonwealth and State taxation authorities          101

Division 1--Interpretation                                                                                     101

13D....................... Interpretation................................................................... 101

Division 2--Trans-border investigations                                                       103

13E........................ State taxation officers may refer matters to Commissioner for investigation            103

13F........................ Access to documents etc................................................. 103

13G....................... Commissioner may obtain information and evidence...... 104

Division 4--Certification by State taxation officer of copies of, and extracts from, documents             106

13K........................ Certification by State taxation officer of copies of, and extracts from, documents   106

Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws                                                                                                                    108

13L........................ Australian Taxation Office may perform functions under State/Territory debits tax laws        108

Part IVA--Departure from Australia of certain tax debtors                 110

Division 1--Interpretation                                                                                     110

14Q....................... Interpretation................................................................... 110

Division 2--Prohibition and authorisation of departure of certain tax debtors               111

14R........................ Departure from Australia of certain tax debtors prohibited 111

14S........................ Departure prohibition orders........................................... 111

14T........................ Revocation and variation of departure prohibition orders 112

14U....................... Departure authorisation certificates................................. 113

Division 3--Appeals from, and review of, decisions of the Commissioner          116

14V....................... Appeals to courts against making of departure prohibition orders           116

14W....................... Jurisdiction of courts...................................................... 116

14X....................... Orders of court on appeal............................................... 116

14Y....................... Applications for review of certain decisions................... 117

Division 4--Enforcement                                                                                        118

14Z........................ Powers of authorised officers......................................... 118

14ZA..................... Certain tax debtors to produce authority to depart etc..... 119

Part IVC--Taxation objections, reviews and appeals                                 120

Division 1--Introduction                                                                                        120

14ZL...................... Part applies to taxation objections................................... 120

14ZM.................... Division 2--Interpretive................................................. 120

14ZN..................... Division 3--Taxation objections.................................... 120

14ZO..................... Division 4--Tribunal review.......................................... 120

14ZP...................... Division 5--Federal Court appeals................................. 120

Division 2--Interpretive provisions                                                                  121

14ZQ..................... General interpretation provisions.................................... 121

14ZR..................... Taxation decisions covered by single notice to be treated as single decision            122

14ZS...................... Ineligible income tax remission decisions....................... 123

Division 3--Taxation objections                                                                         124

14ZU..................... How taxation objections are to be made.......................... 124

14ZV..................... Limited objection rights in the case of certain amended taxation decisions               124

14ZVA.................. Limited objection rights because of other objections....... 124

14ZVB.................. Objections relating to excess concessional contributions 125

14ZVC.................. Objections relating to non-concessional contributions.... 126

14ZW.................... When taxation objections are to be made........................ 127

14ZX..................... Commissioner to consider applications for extension of time  133

14ZY..................... Commissioner to decide taxation objections................... 133

14ZYA.................. Person may require Commissioner to make an objection decision           134

14ZYB.................. Requiring Commissioner to make a private ruling.......... 135

14ZZ...................... Person may seek review of, or appeal against, Commissioner's decision                135

Division 4--AAT review of objection decisions and extension of time refusal decisions             137

14ZZA................... Modified AAT Act to apply........................................... 137

14ZZB................... Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions       137

14ZZC................... Modification of section 29 of the AAT Act.................... 137

14ZZD................... Modification of section 30 of the AAT Act.................... 138

14ZZE................... Hearings before Tribunal to be held in private if applicant so requests    138

14ZZF................... Modification of section 37 of the AAT Act.................... 138

14ZZG................... Modification of section 38 of the AAT Act.................... 139

14ZZJ.................... Modification of section 43 of the AAT Act.................... 140

14ZZK................... Grounds of objection and burden of proof..................... 140

14ZZL................... Implementation of Tribunal decisions............................. 141

14ZZM.................. Pending review not to affect implementation of taxation decisions          141

Division 5--Court appeals against objection decisions                          142

14ZZN................... Time limit for appeals..................................................... 142

14ZZO................... Grounds of objection and burden of proof..................... 142

14ZZP................... Order of court on objection decision............................... 142

14ZZQ................... Implementation of court order in respect of objection decision                142

14ZZR................... Pending appeal not to affect implementation of taxation decisions           143

14ZZS................... Transfer of certain proceedings to Family Court............. 143

Part V--Miscellaneous                                                                                                    146

15.......................... Appearance by Commissioner etc................................... 146

15A....................... Certification by Commissioner of copies of, and extracts from, documents             147

15B........................ Recoverable advances..................................................... 149

15C........................ Recoverable payments.................................................... 150

15D....................... Reports about recoverable advances and recoverable payments               152

16.......................... Payments out of Consolidated Revenue Fund................ 154

16A....................... Regulations may provide for methods of payment of tax liabilities etc.    155

16B........................ Certain liabilities to be reduced to nearest multiple of 5 cents.. 156

17.......................... Powers of taxation officers in relation to references to currency etc.        156

17A....................... Powers of Federal Court and Federal Circuit Court in respect of taxation matters   157

18.......................... Regulations..................................................................... 158

Schedule 1--Collection and recovery of income tax and other liabilities               159

Chapter 2--Collection, recovery and administration of income tax  159

Part 2-1--Introduction to the Pay as you go (PAYG) system            159

Division 6--Guide to Parts 2-5 and 2-10                                                          159

6-1......................... What Parts 2-5 and 2-10 are about.................................. 159

6-5......................... The Pay as you go (PAYG) system............................... 159

6-10....................... How the amounts collected are dealt with....................... 160

Part 2-5--Pay as you go (PAYG) withholding                                           161

Division 10--Guide to Part 2-5                                                                           161

10-1....................... What this Part is about.................................................... 161

10-5....................... Summary of withholding payments................................ 161

Division 11--Preliminary matters                                                                    164

11-1....................... Object of this Part........................................................... 164

11-5....................... Constructive payment..................................................... 164

Division 12--Payments from which amounts must be withheld                 166

Subdivision 12-A--General rules                                                                       166

12-1....................... General exceptions.......................................................... 166

12-5....................... What to do if more than one provision requires a withholding 168

12-7....................... Division does not apply to alienated personal services payments             169

12-10..................... Division does not apply to non-cash benefits................. 170

12-20..................... Application of Division and regulations to non-share dividends              170

Subdivision 12-B--Payments for work and services                                    170

12-35..................... Payment to employee...................................................... 171

12-40..................... Payment to company director.......................................... 171

12-45..................... Payment to office holder................................................. 171

12-47..................... Payment to religious practitioners................................... 172

12-50..................... Return to work payment................................................. 172

12-55..................... Voluntary agreement to withhold.................................... 172

12-60..................... Payment under labour hire arrangement, or specified by regulations       173

Subdivision 12-C--Payments for retirement or because of termination of employment            174

12-80..................... Superannuation income streams and annuities................ 174

12-85..................... Superannuation lump sums and payments for termination of employment              174

12-90..................... Unused leave payments.................................................. 175

Subdivision 12-D--Benefit and compensation payments                             175

12-110................... Social Security or other benefit payment......................... 175

12-115................... Commonwealth education or training payment............... 176

12-120................... Compensation, sickness or accident payment................. 176

Subdivision 12-E--Payments where TFN or ABN not quoted                    176

Payment in respect of investment                                                                       177

12-140................... Recipient does not quote tax file number........................ 177

12-145................... Investor becoming presently entitled to income of a unit trust  178

12-150................... Limited application of section 12-140 to payment under financial arrangement       179

12-152................... Limited application of section 12-140 to payment covered by section 12A-205      180

12-155................... When investor may quote ABN as alternative................ 180

12-160................... Investment body unaware that exemption from quoting TFN has stopped applying                181

12-165................... Exception for fully franked dividend.............................. 181

12-170................... Exception for payments below thresholds set by regulations 181

Payment of income of closely held trust where TFN not quoted                182

12-175................... Trustee distributes income of closely held trust.............. 182

12-180................... Beneficiary becomes presently entitled to income of closely held trust    184

12-185................... Exception for payments below thresholds set by regulations 185

Payment for a supply                                                                                            185

12-190................... Recipient does not quote ABN....................................... 185

Subdivision 12-F--Dividend, interest and royalty payments                      188

Dividends           189

12-210................... Dividend payment to overseas person............................ 189

12-215................... Dividend payment received for foreign resident............. 190

12-220................... Application to part of a dividend..................................... 190

12-225................... Application to distribution by a liquidator or other person 190

Interest               191

12-245................... Interest payment to overseas person............................... 191

12-250................... Interest payment received for foreign resident................ 191

12-255................... Interest payment derived by lender in carrying on business through overseas permanent establishment 192

12-260................... Lender to notify borrower if interest derived through overseas permanent establishment        192

Royalties            193

12-280................... Royalty payment to overseas person............................... 193

12-285................... Royalty payment received for foreign resident................ 193

General              194

12-300................... Limits on amount withheld under this Subdivision......... 194

Subdivision 12-FA--Departing Australia superannuation payments       194

12-305................... Departing Australia superannuation payment................. 195

12-310................... Limits on amount withheld under this Subdivision......... 195

Subdivision 12-FAA--Excess untaxed roll-over amount                             195

12-312................... Untaxed roll-over superannuation benefits..................... 195

12-313................... Limits on amount withheld under this Subdivision......... 195

Subdivision 12-FB--Payments to foreign residents etc.                               196

12-315................... Payment to foreign resident etc....................................... 196

12-317................... Payment received for foreign resident etc....................... 197

12-319................... Exemptions from withholding obligations under this Subdivision           199

Subdivision 12-FC--Seasonal Labour Mobility Program                          200

12-319A................ Payment to employee...................................................... 200

Subdivision 12-G--Payments in respect of mining on Aboriginal land, and natural resources                200

Mining on Aboriginal land                                                                                  201

12-320................... Mining payment.............................................................. 201

Natural resources                                                                                                   201

12-325................... Natural resource payment............................................... 201

12-330................... Payer must ask Commissioner how much to withhold... 202

12-335................... Commissioner may exempt from section 12-330, subject to conditions   202

Subdivision 12-H--Distributions of withholding MIT income                   203

Guide to Subdivision 12-H                                                                                   203

12-375................... What this Subdivision is about....................................... 203

Operative provisions                                                                                             204

12-383................... Meaning of withholding MIT.......................................... 204

12-385................... Withholding by withholding MITs................................. 205

12-390................... Withholding by custodians and other entities.................. 207

12-395................... Requirement to give notice or make information available 211

12-405................... Meaning of fund payment--general case........................ 213

12-410................... Entity to whom payment is made.................................... 216

12-415................... Failure to give notice or make information available: administrative penalty            216

12-420................... Agency rules................................................................... 217

12-425................... Meaning of clean building managed investment trust.... 217

12-430................... Meaning of clean building.............................................. 218

Subdivision 12-J--FHSS released amounts                                                     219

12-460................... FHSS released amounts.................................................. 219

Division 12A--Distributions by AMITs (including deemed payments)    220

Guide to Division 12A                                                                                           220

12A-1.................... What this Division is about............................................. 220

Subdivision 12A-A--Distributions by AMITs relating to dividend, interest and royalties          221

Guide to Subdivision 12A-A                                                                                 221

12A-5.................... What this Subdivision is about....................................... 221

Operative provisions                                                                                             221

12A-10.................. Deemed payments--no obligation to withhold under Subdivision 12-F (dividend, interest and royalty payments)....................................................................... 221

12A-15.................. Dividend, interest or royalty payments relating to AMIT--requirement to give notice or make information available.......................................................................... 222

12A-20.................. Failure to give notice or make information available under section 12A-15: administrative penalty         225

12A-25.................. Meaning of AMIT DIR payment..................................... 225

12A-30.................. Meaning of AMIT dividend payment.............................. 226

12A-35.................. Meaning of AMIT interest payment................................ 227

12A-40.................. Meaning of AMIT royalty payment................................. 228

Subdivision 12A-B--Distributions by AMITs relating to Subdivision 12-H fund payments       229

Guide to Subdivision 12A-B                                                                                 229

12A-100................ What this Subdivision is about....................................... 229

Operative provisions                                                                                             229

12A-105................ Deemed payments--no obligation to withhold under Subdivision 12-H 229

12A-110................ Meaning of fund payment--AMITs............................... 230

Subdivision 12A-C--Deemed payments by AMITs etc.                                234

Guide to Subdivision 12A-C                                                                                 234

12A-200................ What this Subdivision is about....................................... 234

Operative provisions                                                                                             235

12A-205................ Issue of AMMA statement etc. deemed to be payment... 235

12A-210................ Post-AMMA actual payment and pre-AMMA actual payment in respect of deemed payment  237

12A-215................ AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc. 238

12A-220................ Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.           239

Division 13--Alienated personal services payments                                     242

13-1....................... Object of this Division.................................................... 242

13-5....................... Payment to the Commissioner in respect of alienated personal services payments   242

13-10..................... Alienated personal services payments............................. 245

13-15..................... Personal services payment remitters............................... 246

13-20..................... Time for payments to Commissioner for alienated personal services payments made during 2000-01    247

Division 14--Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner             248

Subdivision 14-A--Non-cash benefits                                                               248

14-1....................... Object of this Subdivision.............................................. 248

14-5....................... Provider of non-cash benefit must pay amount to the Commissioner if payment would be subject to withholding..................................................................... 248

14-10..................... Dividend, interest or royalty received, for a foreign resident, in the form of a non-cash benefit              249

14-15..................... Payer can recover amount paid to the Commissioner...... 250

Subdivision 14-B--Accruing gains                                                                    250

14-50..................... Object of this Subdivision.............................................. 250

14-55..................... Liability for TFN withholding tax................................... 251

14-60..................... Investment body may recover TFN withholding tax from investor          252

14-65..................... Application of rules in Division 18................................. 252

14-75..................... Overpayment of TFN withholding tax............................ 253

14-85..................... Other laws do not exempt from TFN withholding tax.... 253

Subdivision 14-C--Shares and rights under employee share schemes     254

14-155................... Liability for TFN withholding tax (ESS)........................ 254

14-160................... Employer may give individual tax file numbers to provider 255

14-165................... Provider may recover TFN withholding tax (ESS) from individual         255

14-170................... Application of rules in Division 18................................. 256

14-175................... Overpayment of TFN withholding tax (ESS)................. 256

14-180................... Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997  256

Subdivision 14-D--Capital proceeds involving foreign residents and taxable Australian property        257

14-200................... Certain acquisitions of taxable Australian property from foreign residents              257

14-205................... Effect of look-through earnout rights.............................. 258

14-210................... Whether an entity is a relevant foreign resident............... 259

14-215................... Excluded transactions..................................................... 261

14-220................... Commissioner clearance certificates................................ 263

14-225................... Entity declarations........................................................... 263

14-230................... Administrative penalties for false or misleading declarations 264

14-235................... Varying amounts to be paid to the Commissioner.......... 265

Subdivision 14-E--GST payable on taxable supplies of certain real property              266

14-250................... Recipients of certain taxable supplies of real property must pay amounts to Commissioner    267

14-255................... Notification by suppliers of residential premises etc....... 269

Division 15--Working out the amount to withhold                                       272

Guide to Division 15                                                                                              272

15-1....................... What this Division is about............................................. 272

Subdivision 15-A--Working out how much to withhold                              272

15-10..................... How much to withhold................................................... 273

15-15..................... Variation of amounts required to be withheld................. 273

Subdivision 15-B--Withholding schedules and regulations                        274

15-25..................... Commissioner's power to make withholding schedules. 274

15-30..................... Matters to be considered when making withholding schedules                275

15-35..................... Regulations about withholding....................................... 276

Subdivision 15-C--Declarations                                                                        277

15-50..................... Declarations.................................................................... 277

Division 16--Payer's obligations and rights                                                   279

Guide to Division 16                                                                                              279

16-1....................... What this Division is about............................................. 279

Subdivision 16-A--To withhold                                                                          279

When to withhold                                                                                                    280

16-5....................... When to withhold an amount.......................................... 280

16-7....................... Treat entity obliged to pay under Subdivision 12A-C as having withheld amount under Division 12     280

16-20..................... Payer discharged from liability to recipient for amount withheld             281

Penalties for not withholding                                                                              281

16-25..................... Failure to withhold: offence............................................ 281

16-30..................... Failure to withhold: administrative penalty for entity other than exempt Australian government agency 282

16-35..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty............................ 283

16-40..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment.............................................. 284

16-43..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.......................................................... 284

Subdivision 16-B--To pay withheld amounts to the Commissioner         285

When and how to pay amounts to the Commissioner                                    285

16-70..................... Entity to pay amounts to Commissioner......................... 285

16-75..................... When amounts must be paid to Commissioner............... 286

16-80..................... Penalty for failure to pay within time.............................. 288

16-85..................... How amounts are to be paid........................................... 288

Who is a large, medium or small withholder                                                  289

16-95..................... Meaning of large withholder.......................................... 289

16-100................... Meaning of medium withholder...................................... 290

16-105................... Meaning of small withholder.......................................... 290

16-110................... Commissioner may vary withholder's status downwards 290

16-115................... Commissioner may vary withholder's status upwards... 291

Subdivision 16-BA--To be registered                                                               292

Registration of withholders                                                                                 293

16-140................... Withholders must be registered....................................... 293

16-141................... Registration and cancellation........................................... 294

Branch registration                                                                                               294

16-142................... Branches may be registered............................................ 294

16-143................... Separate amounts for entities and branches..................... 295

16-144................... Cancellation of branch registration.................................. 295

16-145................... Effect on branches of cancelling the entity's registration 295

Registration of employers of working holiday makers                                296

16-146................... Employers of working holiday makers must be registered 296

16-147................... Registering employers of working holiday makers......... 296

16-148................... Cancelling the registration of employers of working holiday makers       298

Subdivision 16-C--To provide information                                                   300

To the Commissioner                                                                                            300

16-150................... Commissioner must be notified of amounts.................... 300

16-152................... Annual reports--Withholding payments covered by section 12-175       301

16-153................... Annual reports--other payments.................................... 302

To recipients of withholding payments                                                             305

16-155................... Annual payment summary.............................................. 305

16-156................... Annual payment summary for sections 12-175 and 12-180 307

16-157................... Payment summary for Subdivision 12-H....................... 307

16-160................... Part-year payment summary........................................... 308

16-165................... Payment summaries for superannuation lump sums and payments for termination of employment         309

16-166................... Payment summary for a departing Australia superannuation payment     310

16-167................... Payment summary for payment to recipient who does not quote ABN    310

16-170................... Form and content of payment summary.......................... 311

16-175................... Penalty for not providing payment summary.................. 312

16-180................... Commissioner may exempt entity from giving payment summary           313

16-182................... Definition of reportable employer superannuation contribution             313

Subdivision 16-D--Additional rights and obligations of entity that makes a payment                314

16-195................... Payer's right to recover amounts of penalty: certain withholding taxes    314

Division 18--Recipient's entitlements and obligations                                 316

Subdivision 18-A--Crediting withheld amounts                                            316

Guide to Subdivision 18-A                                                                                    316

18-1....................... What this Subdivision is about....................................... 316

General exception                                                                                                  318

18-5....................... No credit for refunded amount........................................ 318

Entitlement to credits: income tax liability                                                     318

18-10..................... Application of sections 18-15, 18-20 and 18-25............. 318

18-15..................... Tax credit for recipient of withholding payments............ 319

18-20..................... Tax credit where recipient is a partnership...................... 319

18-25..................... Tax credit where recipient is a trust................................. 320

18-27..................... Tax credit for alienated personal services payments........ 322

Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or Seasonal Labour Mobility Program                                                                    322

18-30..................... Credit: dividend, interest or royalty................................. 322

18-32..................... Credit: amount attributable to fund payment................... 323

18-33..................... Credit: Seasonal Labour Mobility Program.................... 324

18-35..................... Credit: penalty under section 12-415, 16-30, 16-35 or 16-40 or related general interest charge               324

18-40..................... Credit: liability under Part 4-25....................................... 326

Entitlement to credit: departing Australia superannuation payment       328

18-42..................... Credit--departing Australia superannuation payment..... 328

Entitlement to credit: mining payment                                                             329

18-45..................... Credit--mining payment................................................. 329

Entitlement to credit: Petroleum resource rent tax                                       330

18-55..................... Credit--Natural resource payments................................ 330

Entitlement to credit: taxable supply of real property                                 330

18-60..................... Credit--payment relating to taxable supply of real property 330

Subdivision 18-B--Refund of certain withheld amounts                             331

18-65..................... Refund of withheld amounts by the payer to the recipient 331

18-70..................... Refund of withheld amounts by the Commissioner to the recipient         334

18-80..................... Refund by Commissioner of amount withheld from payment in respect of investment           336

18-85..................... Refund by Commissioner of amount withheld from payment in respect of taxable supply of real property........................................................................................ 337

Subdivision 18-C--Recipient's obligations                                                      337

18-100................... Obligation to keep payment summary............................. 337

Subdivision 18-D--Directors etc. of non-complying companies                338

Object of Subdivision                                                                                            339

18-120................... Object of Subdivision..................................................... 339

PAYG withholding non-compliance tax                                                           339

18-125................... Directors of non-complying companies.......................... 339

18-130................... Directors of non-complying companies--tax reduced in certain circumstances       341

18-135................... Associates of directors of non-complying companies..... 342

18-140................... Notices............................................................................ 346

18-145................... When PAYG withholding non-compliance tax must be paid.. 347

18-150................... General interest charge payable on unpaid PAYG withholding non-compliance tax               348

18-155................... Validity of decisions and evidence.................................. 348

18-160................... Rights of indemnity and contribution.............................. 349

Credits for later compliance                                                                               350

18-165................... Credits for later compliance--scope............................... 350

18-170................... Credits for later compliance--Commissioner must give notice in certain circumstances          350

18-175................... Credits for later compliance--Commissioner may give notice 352

18-180................... Effect of earlier credits.................................................... 353

Other provisions                                                                                                     354

18-185................... When Commissioner may give notice............................. 354

18-190................... Review of decisions........................................................ 355

Division 20--Other matters                                                                                 356

Subdivision 20-B--Offences                                                                                356

20-35..................... Offences......................................................................... 356

20-40..................... Joining of charges........................................................... 357

20-45..................... Offences that would otherwise be committed by a partnership or unincorporated company    358

Subdivision 20-D--Review of decisions                                                            359

20-80..................... Reviewable decisions...................................................... 359

Division 21--Entitlements relating to insolvent ADIs and general insurers 361

Guide to Division 21                                                                                              361

21-1....................... What this Division is about............................................. 361

Subdivision 21-A--Treatment of some payments by APRA                       361

21-5....................... APRA treated like ADI or general insurance company.. 361

Part 2-10--Pay as you go (PAYG) instalments                                          363

Division 45--Instalment payments                                                                    363

Guide to Division 45                                                                                              364

45-1....................... What this Division is about............................................. 364

Subdivision 45-A--Basic rules                                                                            365

45-5....................... Object of this Part........................................................... 365

45-10..................... Application of Part.......................................................... 367

45-15..................... Liability for instalments.................................................. 367

45-20..................... Information to be given to the Commissioner by certain payers               368

45-25..................... Penalty for failure to notify Commissioner..................... 368

45-30..................... Credit for instalments payable......................................... 369

Subdivision 45-B--When instalments are due                                                370

45-50..................... Liability to pay instalments............................................. 370

45-60..................... Meaning of instalment quarter....................................... 371

45-61..................... When quarterly instalments are due--payers of quarterly instalments     371

45-65..................... Meaning of instalment month......................................... 372

45-67..................... When monthly instalments are due--payers of monthly instalments       373

45-70..................... When annual instalments are due.................................... 373

45-72..................... Means of payment of instalment..................................... 374

45-75..................... Instalments recoverable in same way as income tax........ 374

45-80..................... General interest charge on late payment.......................... 374

45-90..................... Commissioner may withdraw instalment rate................. 374

Subdivision 45-C--Working out instalment amounts                                   375

45-110................... How to work out amount of quarterly instalment on instalment income basis         375

45-112................... Amount of instalment for quarterly payer who pays on basis of GDP-adjusted notional tax   376

45-114................... How to work out amount of monthly instalment............ 377

45-115................... How to work out amount of annual instalment............... 378

45-120................... Meaning of instalment income........................................ 379

Subdivision 45-D--Quarterly payers                                                                383

45-125................... Quarterly payer who pays instalments on the basis of instalment income                383

45-130................... Quarterly payer who pays on the basis of GDP-adjusted notional tax     385

45-132................... Quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax 387

45-134................... Quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax 388

Subdivision 45-DA--Monthly payers                                                                389

45-136................... Monthly payer................................................................ 389

45-138................... Monthly payer requirement............................................. 390

Subdivision 45-E--Annual payers                                                                     392

When you start and stop being an annual payer                                            392

45-140................... Choosing to pay annual instalments................................ 392

45-145................... Meaning of instalment group......................................... 394

45-150................... Entity stops being annual payer if involved with GST registration or instalment group           394

45-155................... Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly      395

45-160................... Head company of a consolidated group stops being annual payer           396

Subdivision 45-F--Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income                                                                                         397

45-200................... Application..................................................................... 397

45-205................... Choosing a varied instalment rate................................... 397

45-210................... Notifying Commissioner of varied instalment rate.......... 398

45-215................... Credit on using varied rate in certain cases..................... 398

Subdivision 45-G--General interest charge payable in certain cases if instalments are too low              400

45-225................... Effect of Subdivision in relation to monthly payers........ 400

45-230................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate     400

45-232................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax........................................................................................ 402

45-233................... Reduction in GIC liability under section 45-232 if shortfall is made up in later instalment      411

45-235................... Liability to GIC on shortfall in annual instalment........... 412

45-240................... Commissioner may remit general interest charge............ 414

Subdivision 45-H--Partnership income                                                           414

45-260................... Instalment income for a period in which you are in a partnership            414

Subdivision 45-I--Trust income included in instalment income of beneficiary            415

45-280................... Instalment income for a period in which you are a beneficiary of a trust  415

45-285................... Instalment income includes distributions by certain resident unit trusts   418

45-286................... Instalment income includes distributions by certain managed investment trusts       419

45-287................... When trusts are disqualified due to concentrated ownership 420

45-288................... Resident investment trusts for beneficiaries who are absolutely entitled  422

45-290................... Exceptions to exclusion of trust capital gains from beneficiary's instalment income                422

Subdivision 45-J--How Commissioner works out your instalment rate and notional tax          423

45-320................... Working out instalment rate............................................ 423

45-325................... Working out your notional tax........................................ 424

45-330................... Working out your adjusted taxable income.................... 425

45-335................... Working out your adjusted withholding income............. 428

45-340................... Adjusted tax on adjusted taxable income or on adjusted withholding income           428

Subdivision 45-K--How Commissioner works out your benchmark instalment rate and benchmark tax             431

45-355................... When Commissioner works out benchmark instalment rate and benchmark tax      431

45-360................... How Commissioner works out benchmark instalment rate 431

45-365................... Working out your benchmark tax................................... 432

45-370................... Working out your adjusted assessed taxable income for the variation year             433

45-375................... Adjusted assessed tax on adjusted assessed taxable income 434

Subdivision 45-L--How Commissioner works out amount of quarterly instalment on basis of GDP-adjusted notional tax                                                                                                 436

45-400................... Working out amount of instalment--payers of 4 quarterly instalments    436

45-402................... Working out amount of instalment--payers of 2 quarterly instalments    438

45-405................... Working out your GDP-adjusted notional tax................ 440

Subdivision 45-M--How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax                                                                                                 441

45-410................... Working out amount of instalment--payers of 4 quarterly instalments    442

45-412................... Working out amount of instalment--payers of 2 quarterly instalments    443

45-415................... Estimating your benchmark tax....................................... 445

45-420................... Credit in certain cases where amount of instalment is nil 446

Subdivision 45-N--How this Part applies to the trustee of a trust             447

Trustees to whom this Part applies                                                                    447

45-450................... Trustees to whom a single instalment rate is given......... 447

45-455................... Trustees to whom several instalment rates are given....... 448

45-460................... Rest of Subdivision applies only to multi-rate trustees... 449

45-465................... Meaning of instalment income........................................ 449

45-468................... Multi-rate trustee may pay quarterly instalments............. 450

How Commissioner works out instalment rate and notional tax for a multi-rate trustee            450

45-470................... Working out instalment rate............................................ 450

45-473................... Commissioner must notify you of notional tax............... 451

45-475................... Working out your notional tax........................................ 451

45-480................... Working out your adjusted taxable income.................... 452

45-483................... Meaning of reduced beneficiary's share and reduced no beneficiary's share         452

45-485................... Working out your adjusted withholding income............. 453

How Commissioner works out benchmark instalment rate and benchmark tax for a multi-rate trustee                454

45-525................... When Commissioner works out benchmark instalment rate and benchmark tax      454

45-530................... How Commissioner works out benchmark instalment rate 454

45-535................... Working out your benchmark tax................................... 455

Subdivision 45-P--Anti-avoidance rules                                                          455

45-595................... Object of this Subdivision.............................................. 456

45-597................... Effect of Subdivision in relation to instalment months.... 456

45-600................... General interest charge on tax benefit relating to instalments 456

45-605................... When do you get a tax benefit from a scheme?............... 458

45-610................... What is your tax position for an income year?................ 459

45-615................... What is your hypothetical tax position for an income year? 461

45-620................... Amount on which GIC is payable, and period for which it is payable     461

45-625................... Credit if you also got a tax detriment from the scheme... 462

45-630................... When do you get a tax detriment from a scheme?........... 463

45-635................... No tax benefit or detriment results from choice for which income tax law expressly provides                464

45-640................... Commissioner may remit general interest charge in special cases            466

Subdivision 45-Q--General rules for consolidated groups                         466

Guide to Subdivision 45-Q                                                                                   466

45-700................... What this Subdivision is about....................................... 466

Application of Subdivision                                                                                   467

45-703................... Effect of this Subdivision and Subdivision 45-R in relation to monthly payers       467

45-705................... Application of Subdivision to head company................. 468

Usual operation of this Part for consolidated group members                  472

45-710................... Single entity rule............................................................. 472

45-715................... When instalments are due--modification of section 45-61 473

45-720................... Head company cannot be an annual payer--modification of section 45-140           473

Membership changes                                                                                             473

45-740................... Change of head company................................................ 473

45-755................... Entry rule (for an entity that becomes a subsidiary member of a consolidated group)              476

45-760................... Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group)           477

45-775................... Commissioner's power to work out different instalment rate or GDP-adjusted notional tax   479

Subdivision 45-R--Special rules for consolidated groups                           481

Guide to Subdivision 45-R                                                                                    481

45-850................... What this Subdivision is about....................................... 481

Operative provisions                                                                                             482

45-855................... Section 701-1 disregarded for certain purposes.............. 482

45-860................... Member having a different instalment period.................. 482

45-865................... Credit rule....................................................................... 483

45-870................... Head company's liability to GIC on shortfall in quarterly instalment       485

45-875................... Other rules about the general interest charge................... 488

45-880................... Continued application of Subdivision 45-Q to the head company of an acquired group          489

45-885................... Early application of Subdivision 45-Q to the head company of a new group           491

Subdivision 45-S--MEC groups                                                                         492

Guide to Subdivision 45-S                                                                                    492

45-900................... What this Subdivision is about....................................... 492

Preliminary      493

45-905................... Objects of Subdivision................................................... 493

General modification rules                                                                                  494

45-910................... Extended operation of Part to cover MEC groups.......... 494

Extended operation of Subdivision 45-Q                                                         495

45-913................... Sections 45-705 and 45-740 do not apply to members of MEC groups  495

45-915................... Application of Subdivision 45-Q to provisional head company               495

45-917................... Assumption for applying section 45-710 (single entity rule) 499

45-920................... Change of provisional head company............................. 499

45-922................... Life insurance company.................................................. 502

Extended operation of Subdivision 45-R                                                          503

45-925................... Additional modifications of sections 45-855 and 45-860 503

45-930................... Modifications of sections 45-865 and 45-870 and a related provision     503

45-935................... Additional modifications of section 45-885.................... 504

Part 2-15--Returns and assessments                                                               505

Division 70--Tax receipts                                                                                    505

Guide to Division 70                                                                                              505

70-1....................... What this Division is about............................................. 505

Subdivision 70-A--Tax receipts                                                                         505

70-5....................... Tax receipt to be provided to certain individual taxpayers 506

Part 2-30--Collecting Medicare levy with income tax                           508

Division 90--Medicare levy and Medicare levy surcharge                        508

Subdivision 90-A--Treatment like income tax                                               508

90-1....................... Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax........................................................................................ 508

Part 2-35--Excess superannuation contributions                                     509

Division 95--Excess concessional contributions charge                              509

Guide to Division 95                                                                                              509

95-1....................... What this Division is about............................................. 509

Subdivision 95-A--Object of Division                                                              509

95-5....................... Object of Division.......................................................... 509

Subdivision 95-B--Excess concessional contributions charge                   510

95-10..................... Liability to excess concessional contributions charge..... 510

95-15..................... Amount of excess concessional contributions charge..... 511

95-20..................... When excess concessional contributions charge is due and payable        511

95-25..................... General interest charge.................................................... 512

Division 97--Excess contributions determinations                                       513

Subdivision 97-A--Excess concessional contributions determinations    513

Guide to Subdivision 97-A                                                                                    513

97-1....................... What this Subdivision is about....................................... 513

Operative provisions                                                                                             513

97-5....................... Determination of excess concessional contributions and charge              513

97-10..................... Review............................................................................ 514

Subdivision 97-B--Excess non-concessional contributions determinations 514

Guide to Subdivision 97-B                                                                                    514

97-20..................... What this Subdivision is about....................................... 514

Operative provisions                                                                                             515

97-25..................... Excess non-concessional contributions determinations... 515

97-30..................... Associated earnings........................................................ 515

97-35..................... Review............................................................................ 516


  

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key 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 (or will amend) the compiled law. The information includes commencement details for amending laws and details of any 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 (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Taxation Administration Act 1953

1, 1953

4 Mar 1953

1 Apr 1953

 

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

15 Apr 1953

--

Entertainments Tax Abolition Act 1953

39, 1953

30 Sept 1953

1 Oct 1953

--

Pay-roll Tax Assessment Act 1953

40, 1953

2 Oct 1953

1 Oct 1953

--

Estate Duty Assessment Act 1953

52, 1953

28 Oct 1953

28 Oct 1953

--

Salaries Adjustment Act 1955

18, 1955

10 June 1955

10 June 1955

s. 3(2)

Salaries (Statutory Offices) Adjustment Act 1957

39, 1957

12 Sept 1957

1 July 1957

--

Taxation Administration Act 1959

95, 1959

4 Dec 1959

4 Dec 1959

--

Salaries (Statutory Offices) Adjustment Act 1960

17, 1960

17 May 1960

17 May 1960

s. 2

Salaries (Statutory Offices) Adjustment Act 1964

75, 1964

5 Nov 1964

5 Nov 1964

s. 2

Taxation Administration Act 1965

155, 1965

18 Dec 1965

14 Feb 1966

--

Statute Law Revision (Decimal Currency) Act 1966

93, 1966

29 Oct 1966

1 Dec 1966

--

Salaries Act 1968

120, 1968

2 Dec 1968

2 Dec 1968

s. 2

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

ss. 9(1) and 10

Taxation Administration Act 1974

133, 1974

9 Dec 1974

ss. 1 and 2: Royal Assent
ss. 3, 4, 7, 8 and 10-12: 23 Dec 1974 (see Gazette 1974, No. 103D)
Remainder: 1 July 1976 (see Gazette 1976, No. S107)

s. 9(2)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86)
Remainder: Royal Assent

ss. 110(2) and 125-127

Taxation Administration Amendment Act 1979

59, 1979

15 June 1979

15 June 1979

--

Statute Law (Miscellaneous Provisions) Act (No. 1) 1983

39, 1983

20 June 1983

s 7(1), (5) and Sch 1: 18 July 1983 (s 2(1))

s 7(1) and (5)

Taxation Administration Amendment Act 1983

117, 1983

16 Dec 1983

16 Dec 1983

--

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

ss. 1 and 2: Royal Assent
s. 319(1): 14 Feb 1983 (see s. 2(2))
Remainder: 14 Dec 1984

s. 317

Trust Recoupment Tax (Consequential Amendments) Act 1985

4, 1985

24 Mar 1985

5 Apr 1985 (see s. 2)

--

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981
ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3))
Remainder: Royal Assent

s. 2(4) and (5)

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

Sch 1: 3 July 1985 (s 2(1))
Sch 1: 14 Dec 1984 (s 2(45))

--

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act (No. 2) 1985

193, 1985

16 Dec 1985

Sch 1: 3 July 1985 (s 2(15)(b))

--

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

s. 14(1): 1 July 1984
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

28 Oct 1985

--

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

Part II (ss. 3-9): 1 Jan 1986
Parts IV-VI (ss. 12-17): 1 July 1969
Remainder: Royal Assent

--

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

24 June 1986 (see s. 2)

s. 2(2)

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

Part IV (ss. 31-41): 1 July 1986
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent

--

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

s. 31 and Parts VII and VIII (ss. 45-56): 24 June 1986 (see s. 2(2))
Remainder: 1 July 1986

ss. 213, 221, 229 and 231

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

ss. 33 and 36: 16 Dec 1985 (see s. 2(2))
ss. 34, 35 and 37-39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225)
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

--

Taxation Administration Amendment (Recovery of Tax Debts) Act 1986

144, 1986

9 Dec 1986

9 Dec 1986

--

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

Part II (ss. 3-6) and ss. 8(a) and 9-11: 1 Jan 1987
s. 8(c): 10 June 1986
ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650)
s. 55: 1 Mar 1987 (see Gazette 1987, No. S32)
Remainder: Royal Assent

s. 55(2)

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

5 June 1987 (see s. 2)

--

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

s 55 and Sch 4: 5 June 1987 (s 2(1))
Sch 1: 1 July 1987 (s 2(6))

s 55(2)

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

13 Nov 1987

s. 43

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

s 33: 16 Dec 1987 (s 2(2))

--

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s. 6 and Parts IV, V (ss. 63-88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347)
Remainder: Royal Assent

--

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988 (see s. 2)

--

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2))
Remainder: Royal Assent

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

--

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

s 22-28 and 29(1): 1 Jan 1989 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

--

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s. 5(o): 18 Dec 1987
Remainder: 30 June 1989 (see s. 2(1))

--

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2))
Remainder: Royal Assent

--

Child Support (Assessment) Act 1989

124, 1989

21 Sept 1989

1 Oct 1989 (see Gazette 1989, No. S314)

--

Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989

163, 1989

19 Dec 1989

s 50 and 51: 13 Nov 1989 (s 2)

--

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

s. 31: 19 Jan 1989
Part 4 (ss. 35-37): 25 Jan 1989
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

17 Jan 1990

s. 2(2)

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

s. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272)
Remainder: 1 July 1990

--

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

s 26: 1 July 1990 (s 2(4))

--

Corporations Legislation Amendment Act 1990

110, 1990

18 Dec 1990

Parts 1 and 2 (ss. 1-7): Royal Assent
s. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79)
Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)

--

Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990

119, 1990

28 Dec 1990

ss. 4-6, 7(g), 8, 19-21, 22(g) and 23: 22 Aug 1990
ss. 7(a)-(f) and 22(a)-(f): 1 Mar 1991
ss. 9, 10, 41(b) and 42(b): 1 Jan 1991
Remainder: Royal Assent

--

as amended by

 

 

 

 

Social Security Legislation Amendment Act 1991

69, 1991

25 June 1991

s 23: 28 Dec 1990 (s 2)

--

Debits Tax Termination Act 1990

136, 1990

28 Dec 1990

1 Jan 1991

--

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

8 Jan 1991

--

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

s 97 and 98: 1 Jan 1991 (s 2)

--

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 101 and 102: 24 Apr 1991 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

s 93: 27 June 1991 (s 2(1))

--

Industrial Relations Legislation Amendment Act 1991

122, 1991

27 June 1991

ss. 4(1), 10(b) and 15-20: 1 Dec 1988
ss. 28(b)-(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332)
Remainder: Royal Assent

s. 31(2)

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

ss. 11 and 89(2): 22 Jan 1991
ss. 40 and 42: 6 Jan 1992 (see s. 2(3))
ss. 45, 46, 48-51, 54-58, 60-66, 90(1), (3)-(14), 93-96 and 98-101: 21 Aug 1991
ss. 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5))
s. 82(2): 25 Dec 1991
s. 107: 24 June 1992
ss. 112-117: 1 Mar 1992 (see Gazette 1992, No. GN7)
Part 9 (ss. 121, 122): 1 July 1991
Remainder: Royal Assent

ss. 114-117

Taxation Administration Amendment Act 1992

47, 1992

17 June 1992

17 June 1992

--

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

--

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

ss. 32-36: 1 July 1992
Remainder: Royal Assent

--

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

30 June 1992

ss. 12-14

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

--

Student Assistance Amendment Act 1992

138, 1992

19 Nov 1992

ss. 31-43: 1 Jan 1993
Remainder: Royal Assent

--

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

s 91-93: 22 Dec 1992 (s 2(1))

--

Corporate Law Reform Act 1992

210, 1992

24 Dec 1992

s 125: 23 June 1993 (s 2(3) and gaz 1993, No S186)

--

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

s 122-126: 24 Dec 1992 (s 2(1))

--

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

s 63: 9 June 1993 (s 2(1))

--

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52-64: 1 Dec 1993
Remainder: 1 July 1994

s. 77

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

163, 1994

16 Dec 1994

16 Dec 1994

--

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

--

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2))
Schedule 2 (items 8-13): 1 July 1994
Remainder: Royal Assent

Sch. 2 (items 1, 7, 18, 20)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Sch 8 (items 6-8): 16 Dec 1995 (s 2(1))

Sch 8 (item 8)

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 4 (item 145): 25 Oct 1996 (s 2(1))

--

Family (Tax Initiative) Act 1996

63, 1996

27 Nov 1996

1 Jan 1997

--

Law and Justice Legislation Amendment Act 1997

34, 1997

17 Apr 1997

Sch 16 (items 1-6, 8-11): 1 July 1997 (s 2(2) and gaz 1997, No S244)
Sch 16 (item 7): 17 Apr 1997 (s 2(1))

--

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

Sch. 2 (items 5, 6)

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Sch 7 (items 17, 18): 21 Nov 1997 (s 2(1))

--

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Sch 1 (items 1-3) and Sch 6 (item 19): 4 June 1998 (s 2(1))

--

Taxation Laws Amendment (Farm Management Deposits) Act 1998

85, 1998

2 July 1998

2 Jan 1999

--

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 1 (items 346-352): 1 July 1999 (s 2(3))

¾

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999

44, 1999

17 June 1999

Sch 7 (items 227, 228): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283)

--

as amended by

 

 

 

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Schedule 1 (item 21): Royal Assent
Remainder: 18 Jan 2001

--

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

56, 1999

8 July 1999

1 July 2000

--

as amended by

 

 

 

 

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 70, 71): 1 July 2000 (s 2(2))

--

A New Tax System (Indirect Tax Administration) Act 1999

59, 1999

8 July 1999

1 July 2000 (s 2)

--

as amended by

 

 

 

 

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 5 (item 1): 1 July 2000 (s 2(10))

--

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 4 (item 1): 1 July 2000 (s 2(10))

--

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999

83, 1999

8 July 1999

Sch 10 (items 66, 67A): 10 Dec 1999 (s 2(6A)-(6C))
Sch 10 (item 67): never commenced (s 2(6B), (6C))
Sch 10 (item 68): 1 July 2000 (s 2(2))

Sch 10 (item 68)

as amended by

 

 

 

 

Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999

172, 1999

10 Dec 1999

Sch 2 (items 1, 2, 5): 8 July 1999 (s 2(4))

--

A New Tax System (Australian Business Number Consequential Amendments) Act 1999

85, 1999

8 July 1999

8 July 1999 (see s. 2)

--

Taxation Laws Amendment Act (No. 4) 1999

94, 1999

16 July 1999

Sch 7: 16 July 1999 (s 2(1))

--

Statute Stocktake Act 1999

118, 1999

22 Sept 1999

Sch 2 (items 25-28): 22 Sept 1999 (s 2)

--

Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999

128, 1999

13 Oct 1999

s 9, Sch 1 (items 75, 76) and Sch 3 (items 5, 6): 13 Oct 1999 (s 2(1), (2), (6))
Sch 3 (items 2, 3): 2 June 1997 (s 2(5))

s 9

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Sch 1 (items 911-915): 5 Dec 1999 (s 2(1), (2))

--

Australian Security Intelligence Organisation Legislation Amendment Act 1999

161, 1999

10 Dec 1999

Sch 6: 10 Dec 1999 (s 2(1))

--

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 5 (items 2-10): 1 July 2000 (s 2(10), (11))

--

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

177, 1999

22 Dec 1999

Sch 7 (item 38) and Sch 8 (items 19-22): 1 July 2000 (s 2(9))

--

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 1-4, 85-88) and Sch 2 (items 1-22, 35, 36, 75-82, 92, 93): 22 Dec 1999 (s 2(1))

Sch 1 (items 3, 4) and Sch 2 (items 35, 36, 92, 93)

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 10 (item 20): 22 Dec 1999 (s 2(1))

--

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 4 (items 2, 3): 22 Dec 1999 (s 2(1))

--

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 1 (items 1-4, 7, 8), Sch 2 (items 1-4, 86-93, 103-107, 130, 131), Sch 3 (items 1, 2), Sch 4, Sch 5 (items 69, 73, 74), Sch 6 (items 14-24), Sch 10 (items 1-18), Sch 12 (item 21) and Sch 14: 22 Dec 1999 (s 2(1)-(6), (7)(b), (c))
Sch 2 (items 94-102), Sch 11 (items 111, 112), Sch 12 (items 4-20) and Sch 15 (items 9-18): 1 July 2000 (s 2(8), (9)(b), (12))

Sch 1 (items 7, 8), Sch 2 (items 2, 107, 130, 131), Sch 3 (item 2), Sch 4 (item 2), Sch 5 (items 73, 74) and Sch 6 (item 24)

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 3 (item 4): 22 Dec 1999 (s 2(1))

--

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 2 (item 1A): 1 July 2000 (s 3(1))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 41): 22 Dec 1999 (s 2(1) item 45)

--

Federal Magistrates (Consequential Amendments) Act 1999

194, 1999

23 Dec 1999

Sch 24: 23 Dec 1999 (s 2(1))

--

Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999

201, 1999

23 Dec 1999

Sch 2: 24 Dec 1999 (s 2(3))

--

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 1, Sch 3 (items 55-67) and Sch 4 (items 17-48): 22 Dec 1999 (s 2(1))
Sch 2 (item 12): 1 Apr 2000 (s 2(2))
Sch 3 (item 68): 1 July 2000 (s 2(8))

Sch 3 (item 62)

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Sch 8 (item 20): 1 July 1999 (s 2(13))

--

Fuel Sales Grants (Consequential Amendments) Act 2000

60, 2000

19 June 2000

19 June 2000 (s 2)

--

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

28 June 2000

Sch. 1 (item 8(4))

Diesel and Alternative Fuels Grants Scheme Amendment Act 2000

77, 2000

30 June 2000

Sch 2: 30 June 2000 (s 2(1))

--

New Business Tax System (Alienation of Personal Services Income) Act 2000

86, 2000

30 June 2000

Sch 1 (items 26A, 26B, 27-58): 30 June 2000 (s 2(1))

Sch 1 (item 58)

New Business Tax System (Miscellaneous) Act (No. 2) 2000

89, 2000

30 June 2000

Sch 2 (items 114, 116) and Sch 7: 22 Dec 1999 (s 2(6), (10))
Sch 2 (items 115, 117): 30 June 2000 (s 2(1))

 

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 46): 30 June 2000 (s 2(1) item 49)

--

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 1 and Sch 2 (items 68-120, 142A, 143, 144): 1 July 2000 (s 3(1))
Sch 3 (items 1-16): 22 Dec 1999 (s 3(4))

Sch 1 (items 3, 4) and Sch 2 (item 144)

as amended by

 

 

 

 

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Sch 2 (items 14-17): 14 Sept 2006 (s 2(1) item 2)

--

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 1 (items 10, 10A, 11), Sch 4 (item 10), Sch 6 (items 8-10), Sch 7 (items 31-33), Sch 9 (items 12-16, 18) and Sch 11 (item 17): 1 July 2000 (s 2(1), (3))

Sch 9 (item 18)

Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000

94, 2000

30 June 2000

Sch 5: 1 July 2000 (s 2(5))

--

Youth Allowance Consolidation Act 2000

106, 2000

6 July 2000

Sch 5 (items 10, 11): 1 July 1998 (s 2(3))
Sch 5 (item 12): 1 July 1999 (s 2(17))

--

Social Security and Veterans' Entitlements Legislation Amendment (Private Trusts and Private Companies-Integrity of Means Testing) Act 2000

132, 2000

13 Nov 2000

Sch 5: 13 Nov 2000 (s 2)

--

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000

137, 2000

24 Nov 2000

Sch 2 (items 395-398, 418, 419): 24 May 2001 (s 2(3))

Sch 2 (items 418, 419)

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 5 (items 4-17, 18(1A), (2)): 21 Dec 2000 (s 2(1))
Sch 7 (items 19, 20): 1 July 2000 (s 2(8))

Sch 5 (item 18(1A), (2))

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Sch 2: 22 Dec 1999 (s 2(2))

Sch 2 (item 5)

Taxation Laws Amendment (Excise Arrangements) Act 2001

25, 2001

6 Apr 2001

Sch 7 (items 28-37): 4 May 2001 (s 2(1)(b))

--

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4-14 and Sch 3 (items 509, 510): 15 July 2001 (s 2(1), (3))

s 4-14

Family and Community Services Legislation (Simplification and Other Measures) Act 2001

71, 2001

30 June 2001

Sch 2 (item 24): 1 July 1998 (s 2(6))

--

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Sch 1 (items 21, 22, 58-62(1)), Sch 2 (items 1-40, 53, 86-95(1)), Sch 3 (items 20-33), Sch 4 (items 1, 10) and Sch 5: 30 June 2001 (s 2(1))
Sch 2 (items 48-52): 1 Jan 2001 (s 2(2))
Sch 3 (items 35, 36): 1 Apr 2001 (s 2(3))

Sch 1 (items 22, 62(1)), Sch 2 (items 40, 48-53, 95(1)), Sch 3 (items 29, 32, 33), Sch 4 (item 10) and Sch 5 (item 3)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 56): 30 June 2001 (s 2(1) item 56)

--

Child Support Legislation Amendment Act 2001

75, 2001

30 June 2001

Sch 5 (items 71-74): 30 June 2001 (s 2(1))

Sch 5 (item 74)

Financial Sector (Collection of Data-Consequential and Transitional Provisions) Act 2001

121, 2001

24 Sept 2001

ss. 1-3: Royal Assent
Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)

--

National Crime Authority Legislation Amendment Act 2001

135, 2001

1 Oct 2001

Schedules 1-7 and 9-12: 12 Oct 2001 (see Gazette 2001, No. S428)
Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428)
Remainder: Royal Assent

--

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001

146, 2001

1 Oct 2001

s 4 and Sch 3: 15 Dec 2001 (s 2(1))

s 4

Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001

159, 2001

1 Oct 2001

29 Oct 2001

Sch. 1 (item 97)

New Business Tax System (Debt and Equity) Act 2001

163, 2001

1 Oct 2001

1 July 2001

--

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Schedule 2: 1 July 2000
Remainder: Royal Assent

Sch. 1 (item 25)

Taxation Laws Amendment Act (No. 6) 2001

169, 2001

1 Oct 2001

Sch 6 (items 18, 18A, 19(3), (4)): 1 Oct 2001 (s 2(1))

Sch 6 (item 19(3), (4))

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002

15, 2002

4 Apr 2002

4 Apr 2002

Sch. 1 (item 21)

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002

51, 2002

29 June 2002

Sch 6 (items 10, 11): 1 July 2002 (s 2(1) item 13)
Sch 6 (items 12-14): 27 July 2002 (s 2(1) item 14)

Sch 6 (items 11, 14)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41)
Sch 12 (items 87-94): 3 July 2002 (s 2(1) item 66)

--

New Business Tax System (Consolidation) Act (No. 1) 2002

68, 2002

22 Aug 2002

24 Oct 2002 (see s. 2)

--

Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002

86, 2002

11 Oct 2002

ss. 1-3: Royal Assent
Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)

--

New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

117, 2002

2 Dec 2002

Sch 11 (items 12-15) and Sch 14 (items 14, 15): 24 Oct 2002 (s 2(1) item 9)

--

Australian Crime Commission Establishment Act 2002

125, 2002

10 Dec 2002

Schedule 2 (items 125-187, 226): 1 Jan 2003

Sch. 2 (item 226)

Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003

10, 2003

2 Apr 2003

Schedule 1 (items 1-52, 54-75, 78-82): 20 May 2002
Remainder: Royal Assent

--

New Business Tax System (Consolidation and Other Measures) Act 2003

16, 2003

11 Apr 2003

Sch 4 (items 8-10), Sch 6 (items 11, 12), Sch 14 (items 8-12), Sch 23 (item 14) and Sch 24 (items 1-19): 24 Oct 2002 (s 2(1) items 3, 4, 9, 13, 14)
Sch 28 (items 14-18, 19(3)): 29 June 2002 (s 2(1) items 17, 19)

Sch 24 (item 19) and Sch 28 (item 19(3))

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

54, 2003

27 June 2003

1 July 2003

Sch. 5 (items 36, 37)

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

Schedule 3 (items 134-139, 140(1)), Schedule 5 and Schedule 6 (items 2, 3): Royal Assent

Sch. 3 (item 140(1)), Sch. 5 (item 30) and Sch. 6 (item 3)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003
Schedule 10 (item 12): Royal Assent

Sch. 9 (items 18(2), 19)

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 32): 10 Dec 1999 (s 2(1) item 28)
Sch 6 (item 33): 1 July 2000 (s 2(1) item 29)
Sch 6 (items 34, 35): 14 Oct 2003 (s 2(1) items 30, 31)

--

Taxation Laws Amendment Act (No. 8) 2003

107, 2003

21 Oct 2003

Schedule 2 (items 15-26, 40) and Schedule 7 (items 19-22): Royal Assent

Sch. 2 (item 40) and Sch. 7 (items 20, 22)

Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003

111, 2003

12 Nov 2003

12 Nov 2003

Sch. 1 (item 25)

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003

122, 2003

5 Dec 2003

Schedule 2 (items 24-26): Royal Assent

Sch. 2 (item 26)

New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003

133, 2003

17 Dec 2003

17 Dec 2003

Sch. 4 (item 79)

Taxation Laws Amendment Act (No. 5) 2003

142, 2003

17 Dec 2003

Schedule 8 (items 22, 23, 24(4)): Royal Assent

Sch. 8 (item 24(4))

Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003

150, 2003

19 Dec 2003

Sch 2 (items 152-160): 1 Jan 2004 (s 2(1) item 16)

--

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

Schedule 6: 1 July 2000
Remainder: Royal Assent

--

Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004

52, 2004

27 Apr 2004

ss. 1-3: Royal Assent
Remainder: 1 July 2004 (see s. 2(1))

--

Tax Laws Amendment (2004 Measures No. 2) Act 2004

83, 2004

25 June 2004

Sch 1 (item 84): 30 June 2000 (s 2(1) item 2)
Sch 1 (item 107): 17 Dec 2003 (s 2(1) item 11)
Sch 1 (items 125, 126(1), (6), (11)): 25 June 2004 (s 2(1) item 12)

Sch 1 (item 126(1), (6), (11))

Tax Laws Amendment (2004 Measures No. 1) Act 2004

95, 2004

29 June 2004

Sch 10 (item 40): repealed before commencing (s 2(1) item 8)
Sch 10 (items 41, 44(2), (3), 45): 1 July 2005 (s 2(1) item 8)

Sch 10 (items 44(2), (3), 45)

as amended by

 

 

 

 

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (items 210, 211): 1 July 2005 (s 2(1) items 22, 23)

--

Taxation Laws Amendment Act (No. 1) 2004

101, 2004

30 June 2004

Sch 11 (items 3-15): 22 Dec 1999 (s 2(1) item 12)
Sch 11 (item 130): 30 June 2001 (s 2(1) item 15)
Sch 11 (items 155-160, 163, 164): 30 June 2004 (s 2(1) items 17, 18)

--

Tax Laws Amendment (Small Business Measures) Act 2004

134, 2004

13 Dec 2004

Schedule 1 (items 15, 16), Schedule 2 (items 22, 23) and Schedule 3 (items 8-10): Royal Assent

Sch. 1 (item 16), Sch. 2 (item 23), and Sch. 3 (item 10)

Financial Framework Legislation Amendment Act 2005

8, 2005

22 Feb 2005

s. 4 and Schedule 1 (items 426, 496): Royal Assent

s. 4 and Sch. 1 (item 496)

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005

10, 2005

22 Feb 2005

Schedule 1 (item 18): 1 July 2005

--

Tax Laws Amendment (2004 Measures No. 6) Act 2005

23, 2005

21 Mar 2005

Schedule 2 (items 13, 14(2)) and Schedule 3 (items 103-109, 111(3)): Royal Assent

Sch. 2 (item 14(2)) and Sch. 3 (item 111(3))

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Schedule 1 (items 12, 13) and Schedule 10 (items 233-241, 275): Royal Assent

Sch. 1 (item 13)

Tax Laws Amendment (2005 Measures No. 3) Act 2005

63, 2005

26 June 2005

Schedule 3: Royal Assent

Sch. 3 (item 3)

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005

75, 2005

29 June 2005

29 June 2005

Sch. 1 (item 31) and Sch. 2 (item 16)

Tax Laws Amendment (2005 Measures No. 1) Act 2005

77, 2005

29 June 2005

29 June 2005

Sch. 4 (items 7, 9)

Tax Laws Amendment (2005 Measures No. 2) Act 2005

78, 2005

29 June 2005

29 June 2005

Sch. 4 (item 5) and Sch. 6 (item 28(1))

Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005

83, 2005

6 July 2005

Schedule 3: Royal Assent

--

Statute Law Revision Act 2005

100, 2005

6 July 2005

Schedule 1 (items 64, 65): Royal Assent

--

Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005

147, 2005

14 Dec 2005

Schedule 2 (item 25): Royal Assent

--

Tax Laws Amendment (2005 Measures No. 4) Act 2005

160, 2005

19 Dec 2005

Schedule 4: 6 June 2006 (see F2006L01656)
Remainder: Royal Assent

Sch. 1 (item 14(2), (3)) and Sch. 4 (item 27)

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

161, 2005

19 Dec 2005

Schedule 1 (items 27-37, 46-56, 59) and Schedule 2 (items 1, 16-32): Royal Assent

Sch. 1 (items 32, 35, 37, 59) and Sch. 2 (items 28-32)

Tax Laws Amendment (2006 Measures No. 1) Act 2006

32, 2006

6 Apr 2006

6 Apr 2006

Sch. 3 (item 17)

Student Assistance Legislation Amendment Act 2006

47, 2006

22 May 2006

Schedule 1 (items 24, 25) and Schedule 2 (items 26, 27): 1 July 2006

Sch. 1 (item 25) and Sch. 2 (item 27)

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (items 131-169, 217-219): 22 June 2006 (s 2(1) items 6, 24)

Sch 7 (items 133, 138, 139, 165)

Fuel Tax (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Sch 5 (items 39-60, 160-165): 1 July 2006 (s 2(1) items 18, 19, 21)

Sch 5 (items 53-58, 60)

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006

74, 2006

26 June 2006

Schedule 1 (items 97-100): 1 July 2006

--

Petroleum Resource Rent Tax Assessment Amendment Act 2006

78, 2006

30 June 2006

Schedule 1 (items 11, 12) and Schedule 4 (items 25-38): 1 July 2006

Sch. 1 (item 12) and Sch. 4 (item 38)

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Schedule 4 (items 10-14), Schedule 6 (items 10, 11) and Schedule 7 (items 4-6): Royal Assent

Sch. 4 (item 14) and Sch. 7 (item 6)

as amended by

 

 

 

 

Tax Laws Amendment (2006 Measures No. 6) Act 2007

4, 2007

19 Feb 2007

Schedule 2 (item 23): Royal Assent

--

Law Enforcement Integrity Commissioner (Consequential Amendments) Act 2006

86, 2006

30 June 2006

Schedule 1 (items 71, 72): 30 Dec 2006 (see s. 2(1))

--

International Tax Agreements Amendment Act (No. 1) 2006

100, 2006

14 Sept 2006

14 Sept 2006

Sch. 1 (item 11) and Sch. 2 (item 7)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedules 3 and 4: 1 Jan 2008
Remainder: Royal Assent

Sch. 6 (items 1, 3-11, 14, 15)

Tax Laws Amendment (2006 Measures No. 6) Act 2007

4, 2007

19 Feb 2007

Schedule 2 (items 17-21): Royal Assent

Sch. 2 (item 19)

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Sch 1 (item 25): 22 Dec 1999 (s 2(1) item 21)
Sch 4 (item 32): 15 Mar 2007 (s 2(1) item 44)

--

Tax Laws Amendment (Simplified Superannuation) Act 2007

9, 2007

15 Mar 2007

Sch 1 (items 19-24), Sch 2 (items 4, 5), Sch 4 (items 11-16) and Sch 5 (items 31-36): 15 Mar 2007 (s 2(1) items 2-8)

Sch 1 (item 24), Sch 4 (item 16) and Sch 5 (items 32, 36)

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Sch 1 (items 366-393, 406(1)-(3)), Sch 3 (items 61-66) and Sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12)

Sch 1 (item 406(1)-(3)) and Sch 3 (item 66)

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007

32, 2007

30 Mar 2007

Schedule 3 (items 17, 18): 1 July 2007

--

Tax Laws Amendment (2006 Measures No. 7) Act 2007

55, 2007

12 Apr 2007

12 Apr 2007

--

Tax Laws Amendment (2007 Measures No. 1) Act 2007

56, 2007

12 Apr 2007

12 Apr 2007

Sch. 1 (item 5) and Sch. 3 (item 39)

Tax Laws Amendment (2007 Measures No. 2) Act 2007

78, 2007

21 June 2007

Schedule 3 (item 22): Royal Assent

--

Tax Laws Amendment (2007 Measures No. 3) Act 2007

79, 2007

21 June 2007

Schedule 8 (items 3, 26(1), (2)): 1 July 2007
Schedule 10 (items 1, 2, 14-32): Royal Assent

Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32)

Tax Laws Amendment (Small Business) Act 2007

80, 2007

21 June 2007

21 June 2007

Sch. 2 (item 67(3)) and Sch. 6 (item 9)

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Sch 1 (items 212, 222, 225, 226), Sch 4 (items 47, 48, 51, 52), Sch 5 (items 29, 30, 48(1), (4), (5)) and Sch 7 (items 99-102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11)
Sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

Sch 1 (items 222, 225, 226), Sch 4 (items 51, 52) and Sch 5 (item 48(1), (4), (5))

Tax Laws Amendment (2007 Measures No. 5) Act 2007

164, 2007

25 Sept 2007

Schedule 1 (items 68-70, 71(12)): Royal Assent

Sch. 1 (item 71(12))

Tax Laws Amendment (Election Commitments No. 1) Act 2008

32, 2008

23 June 2008

Schedule 1 (items 1, 24-58): Royal Assent

Sch. 1 (item 58)

First Home Saver Accounts (Consequential Amendments) Act 2008

45, 2008

25 June 2008

Schedule 1 (items 53-66), Schedule 4 (item 64), Schedule 6 (items 18-21) and Schedule 7 (item 56): 26 June 2008

--

Statute Law Revision Act 2008

73, 2008

3 July 2008

Schedule 4 (items 480-491): 4 July 2008

--

Tax Laws Amendment (2008 Measures No. 3) Act 2008

91, 2008

20 Sept 2008

Schedule 2: 1 July 2008

Sch. 2 (items 16, 18)

First Home Saver Accounts (Further Provisions) Amendment Act 2008

92, 2008

30 Sept 2008

Schedule 1 (items 24-26) and Schedule 2 (items 41, 42): 1 Oct 2008

Sch. 1 (item 26)

Tax Laws Amendment (2008 Measures No. 4) Act 2008

97, 2008

3 Oct 2008

Schedule 3 (items 177-185): Royal Assent

--

Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008

105, 2008

17 Oct 2008

Sch 1 (item 60): 18 Oct 2008 (s 2(1) item 2)

--

Tax Laws Amendment (Education Refund) Act 2008

141, 2008

9 Dec 2008

Schedule 1 (items 8-10): Royal Assent

Sch. 1 (item 10)

Tax Laws Amendment (Luxury Car Tax-Minor Amendments) Act 2008

150, 2008

11 Dec 2008

Schedule 1 (items 6, 7): Royal Assent

Sch. 1 (item 7)

Temporary Residents' Superannuation Legislation Amendment Act 2008

151, 2008

11 Dec 2008

Schedule 1 (items 23-26): 18 Dec 2008 (see F2008L04636)

--

Migration Legislation Amendment (Worker Protection) Act 2008

159, 2008

18 Dec 2008

Schedule 2: 14 Sept 2009 (see F2009L02375)

Sch. 2 (item 2)

Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009

6, 2009

18 Feb 2009

Schedule 1 (items 5-7): 18 Feb 2009 (see s. 2(1))

--

Tax Laws Amendment (2008 Measures No. 6) Act 2009

14, 2009

26 Mar 2009

Schedule 2 and Schedule 4 (items 37-44): Royal Assent

Sch. 2 (item 9) and Sch. 4 (items 39, 44)

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Schedule 1 (items 101-105): Royal Assent

Sch. 1 (items 102, 103, 104(1)-(4), (6), (8)-(13), (16)-(19), 105(2))
Sch. 1 (item 104(5)) (am. by 147, 2011, Sch. 4 [item 1])
Sch. 1 (item 104(7)) (am. by 136, 2010, Sch. 3 [item 133])
Sch. 1 (item 104(7A)) (ad. by 136, 2010, Sch. 3 [item 134])
Sch 1 (item 104(14)) (am by 85, 2013, Sch 8 [items 49-51])
Sch 1 (item 104(15)) (am by 85, 2013, Sch 8 [items 52-54])
Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2])
Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5])
Sch. 1 (item 105(1)) (am. by 147, 2011, Sch. 4 [item 3])

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 4) Act 2010

136, 2010

7 Dec 2010

Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8)

--

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

Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6)

--

Taxation and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

85, 2013

28 June 2013

Sch 8 (items 49-54): 26 Mar 2009 (s 2(1) item 11)

--

Tax Laws Amendment (2009 Measures No. 1) Act 2009

27, 2009

26 Mar 2009

Schedule 1 (items 1-3, 5): Royal Assent
Schedule 1 (item 4): 1 July 2013
Schedule 2 (items 64-66) and Schedule 3 (items 11-18, 102(1)): 27 Mar 2009

Sch. 1 (item 5) and Sch. 3 (item 102(1))

Tax Laws Amendment (2009 Measures No. 2) Act 2009

42, 2009

23 June 2009

Schedule 1 (items 34, 35) and Schedule 6 (item 34): Royal Assent

Sch. 1 (item 35)

Tax Laws Amendment (2009 Measures No. 3) Act 2009

47, 2009

24 June 2009

Schedule 1 (items 1, 2, 6): 25 June 2009
Schedule 1 (items 3-5): 1 July 2014
Schedule 2 (items 2-15): Royal Assent

Sch. 1 (item 6) and Sch. 2 (item 15)

as amended by

 

 

 

 

Tax Laws Amendment (2011 Measures No. 4) Act 2011

43, 2011

27 June 2011

Sch 1 (items 5-8, 12): 28 June 2011 (s 2(1) items 2, 4)

Sch 1 (item 12)

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 2 (items 16-22, 25-31): 1 Oct 2009
Schedule 2 (item 24): 1 Jan 2010
Schedule 5 (items 233-236, 239-243, 246-257): Royal Assent

Sch. 2 (items 25-31)

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009

114, 2009

16 Nov 2009

Sch 1 (items 14-26) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)

Sch 1 (item 26) and Sch 2

Tax Laws Amendment (2009 Measures No. 5) Act 2009

118, 2009

4 Dec 2009

Sch 1 (items 47-49, 51(2), 53, 54) and Sch 2: 4 Dec 2009 (s 2(1) items 4-6)

Sch 1 (items 51(2), 53, 54) and Sch 2 (items 2, 3, 5)

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009

126, 2009

9 Dec 2009

Schedule 1 (items 19, 20): 9 June 2010 (see s. 2(1))

Sch. 1 (item 20)

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009

133, 2009

14 Dec 2009

Schedule 1 (items 2-5, 78-82, 86, 87): 14 Dec 2009
Schedule 3 (items 41-45): Royal Assent

Sch. 1 (items 86, 87) and Sch. 3 (items 44, 45)

Crimes Legislation Amendment (Serious and Organised Crime) Act (No. 2) 2010

4, 2010

19 Feb 2010

Schedule 11 (items 20, 21): 20 Feb 2010

--

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Schedule 1 (item 47): Royal Assent

--

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

20, 2010

24 Mar 2010

Schedule 1 (items 15, 16, 18-20), Schedule 3 (items 30, 31) and Schedule 5 (items 8-11): Royal Assent
Schedule 2 (items 19-22, 23(1)): 1 July 2010

Sch. 1 (items 19, 20), Sch. 2 (item 23(1)) and Sch. 3 (item 31)

Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010

21, 2010

24 Mar 2010

Schedule 1 (items 24-29): Royal Assent

Sch. 1 (item 29)

Tax Laws Amendment (2010 Measures No. 1) Act 2010

56, 2010

3 June 2010

s 4(2), Sch 3 (items 9, 10(1), (5)), Sch 5 (items 191-193) and Sch 6 (items 12-14, 27-36, 44-53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23)
Sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4)
Sch 2 (items 3, 4) and Sch 6 (items 58-97, 101-105): 4 June 2010 (s 2(1) items 6, 16, 17)

s 4(2), Sch 2 (item 4), Sch 3 (item 10(1), (5)), Sch 5 (item 193) and Sch 6 (items 14, 53, 101, 105)

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010

74, 2010

28 June 2010

Schedule 1 (items 41, 42, 45, 56-63): Royal Assent
Schedule 2 (items 13-46): 1 July 2010

Sch. 1 (items 45, 63) and Sch. 2 (item 46)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Schedule 2 (items 3-24): 1 July 2010

Sch. 2 (item 24)

Tax Laws Amendment (Transfer of Provisions) Act 2010

79, 2010

29 June 2010

Schedule 1 (items 6-10, 36-53, 57-66) and Schedule 4 (items 7, 47-49, 51): 1 July 2010

Sch. 1 (items 53, 57-66) and Sch. 4 (item 51)

Tax Laws Amendment (2010 Measures No. 3) Act 2010

90, 2010

29 June 2010

Sch 3 and Sch 5 (items 4, 5, 7): 29 June 2010 (s 2(1) item 3)

Sch 5 (item 7)

as amended by

 

 

 

 

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31)

--

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4))

Sch 8 (item 1)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 43-46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Paid Parental Leave (Consequential Amendments) Act 2010

105, 2010

14 July 2010

Sch 1 (items 71-82) and Sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 11, 14)
Sch 1 (item 83): 17 Dec 2010 (s 2(1) item 12)

Sch 2 (items 1, 2)

Superannuation Legislation Amendment Act 2010

117, 2010

16 Nov 2010

Schedule 4 (item 25): Royal Assent

--

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Schedule 1, Schedule 2 (items 96-117, 124, 125) and Schedule 3 (items 16-19): 17 Dec 2010

Sch. 1 (items 2, 3) and Sch. 2 (items 124, 125)

Human Services Legislation Amendment Act 2011

32, 2011

25 May 2011

Sch 4 (item 628): never commenced (s 2(1) item 4)
Sch 4 (item 629): 1 July 2011 (s 2(1) item 5)

--

Tax Laws Amendment (2011 Measures No. 2) Act 2011

41, 2011

27 June 2011

Schedule 5 (items 10-14, 21-23): 28 June 2011
Schedule 5 (item 24): 1 July 2011 (see s. 2(1))
Schedule 5 (items 34, 35, 146, 147, 168-172, 401-411, 421, 422): Royal Assent

Sch. 5 (items 13, 14, 422)

Tax Laws Amendment (2011 Measures No. 4) Act 2011

43, 2011

27 June 2011

Sch 1 (items 1-4, 12): 28 June 2011 (s 2(1) items 2, 4)
Sch 1 (items 9-11): 1 July 2016 (s 2(1) item 3)
Sch 4: 27 June 2011 (s 2(1) item 9)

Sch 1 (item 12) and Sch 4 (item 5)

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Schedule 2 (items 1109-1111) and Schedule 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11)

Tax Laws Amendment (2010 Measures No. 5) Act 2011

61, 2011

29 June 2011

Schedule 6: 1 July 2011

--

Taxation of Alternative Fuels Legislation Amendment Act 2011

68, 2011

29 June 2011

Schedule 1 (item 36): 1 Dec 2011

--

Tax Laws Amendment (Research and Development) Act 2011

93, 2011

8 Sept 2011

Schedule 3 (items 109-111) and Schedule 4 (items 1-6): Royal Assent

Sch. 4 (items 1-6)

Clean Energy (Consequential Amendments) Act 2011

132, 2011

18 Nov 2011

Schedule 1 (item 212A) and Schedule 2 (item 73): 2 Apr 2012 (see s. 2(1))

--

Clean Energy (Household Assistance Amendments) Act 2011

141, 2011

29 Nov 2011

Sch 6 (items 12, 13): 14 May 2012 (s 2(1) item 14)

--

Tax Laws Amendment (2011 Measures No. 7) Act 2011

147, 2011

29 Nov 2011

Schedule 3, Schedule 5 (items 10-16) and Schedule 8 (item 43): Royal Assent
Schedule 8 (items 10-35, 37, 39, 40): 1 Jan 2012
Schedule 8 (item 36): 1 July 2012

Sch. 3 (items 2, 3), Sch. 5 (item 16) and Sch. 8 (items 37, 39, 40)

Tax Laws Amendment (2011 Measures No. 9) Act 2012

12, 2012

21 Mar 2012

Sch 6 (items 27-29): 22 Dec 1999 (s 2(1) item 11)
Sch 6 (items 84-93, 186, 187, 191, 192, 212, 213, 218, 241-246, 248-251): 21 Mar 2012 (s 2(1) items 14, 31)
Sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30)

Sch 6 (items 192, 248, 251)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (item 147): 22 Dec 1999 (s 2(1) item 12)

--

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012

14, 2012

29 Mar 2012

Sch 1 and Sch 2 (items 1-9): 1 July 2012 (s 2(1) items 2, 3)
Sch 2 (items 17-28): never commenced (s 2(1) item 4)

--

as amended by

 

 

 

 

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 265, 266): 29 Mar 2012 (s 2(1) item 4)
Sch 1 (items 269, 270): never commenced (s 2(1) item 5)

--

Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012

23, 2012

29 Mar 2012

Schedule 1 (items 9, 10): Royal Assent

Sch. 1 (item 10)

Fairer Private Health Insurance Incentives Act 2012

26, 2012

4 Apr 2012

Schedule 1 (items 41, 42, 48(1)): 1 July 2012

Sch. 1 (item 48(1))

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 1, 2, 29, 190-223, 231-240): 1 July 2012 (s 2(1) item 2)
Sch 1 (items 255-264): 1 Jan 2017 (s 2(1) item 3)
Sch 4 (items 19-24): 15 Apr 2012 (s 2(1) item 8)

Sch 1 (items 239, 240, 264)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 4 (item 93): 1 Apr 2017 (s 2(1) item 12)

--

Tax Laws Amendment (Shipping Reform) Act 2012

57, 2012

21 June 2012

Schedule 5: Royal Assent

--

Tax Laws Amendment (2012 Measures No. 3) Act 2012

58, 2012

21 June 2012

Schedule 1 (items 8-28): 21 June 2012 (see s. 2(1))

Sch. 1 (item 11)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 5 (item 150): 21 June 2012 (s 2(1) item 15)

--

Tax Laws Amendment (2012 Measures No. 1) Act 2012

71, 2012

27 June 2012

Sch 5 (item 17): 1 July 2012 (s 2(1) item 7)
Sch 5 (item 18): never commenced (s 2(1) item 8)
Sch 5 (item 19): 27 June 2012(s 2(1) item 9)

--

Telecommunications Interception and Other Legislation Amendment (State Bodies) Act 2012

74, 2012

27 June 2012

Schedule 1 (items 3, 28): 10 Feb 2013 (see s. 2(1))

Sch. 1 (item 28)

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

75, 2012

27 June 2012

Schedule 4 (items 13-16, 20), Schedule 5 and Schedule 7: Royal Assent

Sch. 4 (item 20)

Financial Framework Legislation Amendment Act (No. 2) 2012

82, 2012

28 June 2012

Schedule 1 (item 124): 29 June 2012

--

Superannuation Legislation Amendment (Stronger Super) Act 2012

91, 2012

28 June 2012

Schedule 1 (items 3, 20): 29 June 2012

Sch. 1 (item 20) (am. by 158, 2012, Sch. 4 [item 73])

as amended by

 

 

 

 

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

158, 2012

28 Nov 2012

Schedule 4 (item 73): 29 Nov 2012

--

Tax Laws Amendment (Managed Investment Trust Withholding Tax) Act 2012

97, 2012

29 June 2012

Schedule 1: 29 June 2012 (see s. 2(1))
Remainder: Royal Assent

--

Tax Laws Amendment (2012 Measures No. 2) Act 2012

99, 2012

29 June 2012

Sch 1 (items 1-9, 12-15, 23, 36-47, 49-57): 30 June 2012 (s 2(1) items 2-5)

Sch 1 (items 4, 7, 9, 23, 46, 47, 57)

Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012

109, 2012

22 July 2012

Sch 1 (items 114-119): 1 Oct 2012 (s 2(1) item 2)

--

Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012

115, 2012

8 Sept 2012

Sch 1 (items 13, 14): 8 Sept 2012 (s 2)

Sch 1 (item 14)

Statute Law Revision Act 2012

136, 2012

22 Sept 2012

Sch 6 (items 82-84): 22 Sept 2012 (s 2(1) item 37)

--

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

158, 2012

28 Nov 2012

Sch 2 (item 69): 31 Jan 2013 (s 2(1) item 5)
Sch 3: 28 Nov 2012 (s 2(1) item 6)
Sch 4 (item 74): 29 Nov 2012 (s 2(1) item 10)

Sch 3 (item 9)

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012

169, 2012

3 Dec 2012

Sch 2 (items 68-68C, 131-134) and Sch 3 (items 2A-17): 3 Dec 2012 (s 2(1))
Sch 3 (item 19): 3 June 2013 (s 2(1) item 9)

--

Personal Liability for Corporate Fault Reform Act 2012

180, 2012

10 Dec 2012

Sch 6 (items 30, 31) and Sch 7: 11 Dec 2012 (s 2)

Sch 7

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012

181, 2012

10 Dec 2012

Sch 1 (items 10-12): 1 July 2013 (s 2(1) and gaz 2013, No GN25)

Sch 1 (item 12)

Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012

185, 2012

10 Dec 2012

Sch 1 (items 7-20): 10 Dec 2012 (s 2)

--

Privacy Amendment (Enhancing Privacy Protection) Act 2012

197, 2012

12 Dec 2012

Sch 5 (items 133, 134) and Sch 6 (items 15-19): 12 Mar 2014 (s 2(1) items 3, 19)
Sch 6 (item 1): 12 Dec 2012 (s 2(1) item 16)

Sch 6 (items 1, 15-19)

Federal Circuit Court of Australia (Consequential Amendments) Act 2013

13, 2013

14 Mar 2013

Sch 1 (items 510, 511): 12 Apr 2013 (s 2(1) item 2)

--

Electoral and Referendum Amendment (Improving Electoral Administration) Act 2013

26, 2013

28 Mar 2013

Sch 1 (item 53): 29 Mar 2013 (s 2(1) item 6)

--

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013

82, 2013

28 June 2013

Sch 3 (items 2-5, 14-37, 39): 28 June 2013 (s 2)

Sch 3 (item 39)

Tax Laws Amendment (2012 Measures No. 6) Act 2013

84, 2013

28 June 2013

Sch 8 (items 33-37): 28 June 2013 (s 2(1) item 4)

Sch 8 (item 36)

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

88, 2013

28 June 2013

Sch 5 (items 22-27): 1 July 2013 (s 2(1) item 10)
Sch 6 (items 44-48, 66): 29 June 2013 (s 2(1) item 14)
Sch 7 (items 167-183): 1 July 2012 (s 2(1) item 11)
Sch 7 (item 225): 28 June 2013 (s 2(1) item 23)

Sch 5 (items 24, 27) and Sch 7 (item 169)

as amended by

 

 

 

 

Minerals Resource Rent Tax Repeal and Other Measures Act 2014

96, 2014

5 Sept 2014

Sch 1 (item 53): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)

--

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013

101, 2013

29 June 2013

Sch 1 (items 9, 10) and Sch 2 (items 3-7, 44-50): 29 June 2013 (s 2(1) items 2, 3)
Sch 2 (items 58, 59): 8 Sept 2012 (s 2(1) item 4)

Sch 1 (item 10) and Sch 2 (items 50, 59)

Parliamentary Service Amendment (Parliamentary Budget Officer) Act 2013

102, 2013

29 June 2013

Sch 2 (item 1): 30 June 2013 (s 2(1) item 2)

--

Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013

105, 2013

29 June 2013

Sch 2 (items 27, 28(4)): 1 July 2013 (s 2)

Sch 2 (item 28(4))

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013

118, 2013

29 June 2013

Sch 1 (items 2, 29-36, 81-84, 101-110): 29 June 2013 (s 2(1) items 2, 10, 11)

Sch 1 (item 110)

Tax Laws Amendment (2013 Measures No. 2) Act 2013

124, 2013

29 June 2013

Sch 1 (items 1-36, 45-49) and Sch 5 (items 1-6, 8): 29 June 2013 (s 2(1) items 2, 10)
Sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17)

Sch 1 (items 45-49), Sch 5 (item 8) and Sch 11 (item 27)

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014

11, 2014

18 Mar 2014

Sch 2 (items 26, 27): 1 July 2014 (s 2(1) item 3)

Sch 2 (item 27)

Tax Bonus for Working Australians Repeal Act 2014

32, 2014

27 May 2014

Sch 1(items 2-4, 10): 28 May 2014 (s 2(1) item 2)

Sch 1 (item 10)

Tax Laws Amendment (2014 Measures No. 1) Act 2014

34, 2014

30 May 2014

Sch 2 (items 15-24): 30 May 2014 (s 2(1) item 3)
Sch 2 (items 25-28): 1 July 2018 (s 2(1) item 4)

Sch 2 (items 16, 21-24, 28)

Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

62, 2014

30 June 2014

Sch 12 (item 188) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)

Sch 14

as amended by

 

 

 

 

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2)

Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

--

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)

--

Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014

67, 2014

30 June 2014

Sch 1 (items 2, 3): 30 June 2014 (s 2)

Sch 1 (item 3)

Trade Support Loans (Consequential Amendments) Act 2014

82, 2014

17 July 2014

Sch 1 (items 8-24): 18 July 2014 (s 2(1) item 2)

--

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

83, 2014

17 July 2014

Sch 1 (items 319, 340): 1 July 2014 (s 2(1) items 2, 3)

Sch 1 (item 340)

Minerals Resource Rent Tax Repeal and Other Measures Act 2014

96, 2014

5 Sept 2014

Sch 1 (items 54-108, 122-124) and Sch 2 (items 41-43): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)

Sch 1 (items 122-124) and Sch 2 (items 42, 43)

National Security Legislation Amendment Act (No. 1) 2014

108, 2014

2 Oct 2014

Sch 1 (items 55, 56, 78-87): 30 Oct 2014 (s 2(1) item 2)

Sch 1 (items 78-87)

Omnibus Repeal Day (Autumn 2014) Act 2014

109, 2014

16 Oct 2014

Sch 10 (items 18, 19): 17 Oct 2014 (s 2(1) item 8)

--

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014

110, 2014

16 Oct 2014

Sch 4 (items 2, 3) and Sch 5 (items 68-75, 123-140): 16 Oct 2014 (s 2(1) items 3, 4, 7)

Sch 4 (item 3) and Sch 5 (items 74, 75, 132, 135, 140)

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014

133, 2014

12 Dec 2014

Sch 1 (items 33-36, 39) and Sch 2 (items 4, 5): 12 Dec 2014 (s 2(1) item 2)

Sch 1 (item 39) and Sch 2 (item 5)

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 2 (items 8-20, 72, 73, 90-99) and Sch 4 (items 75-79): 25 Feb 2015 (s 2(1) items 3, 5, 6)
Sch 2 (items 66-71): 1 July 2015 (s 2(1) item 4)

Sch 2 (items 73, 95-99) and Sch 4 (item 79)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)

--

Statute Law Revision Act (No. 1) 2015

5, 2015

25 Feb 2015

Sch 3 (items 192-194): 25 Mar 2015 (s 2(1) item 10)

--

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015

20, 2015

19 Mar 2015

Sch 1 (items 4-6): 20 Mar 2015 (s 2(1) item 2)

Sch 1 (item 6)

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

Sch 1 (items 18-49), Sch 5 and Sch 7 (items 33-43): 20 Mar 2015 (s 2(1) items 2, 6, 15)
Sch 2 (items 39-46): 1 May 2015 (s 2(1) item 3)
Sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5)
Sch 6 (items 26-37, 73): 19 Mar 2015 (s 2(1) item 11, 13)
Sch 6 (items 60-72, 74-79): never commenced (s 2(1) items 12, 14)

Sch 1 (item 49), Sch 2 (items 44-46), Sch 4 (item 9), Sch 5 (item 4), Sch 6 (items 73-79) and Sch 7 (items 37, 39, 41, 43)

as amended by

 

 

 

 

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018

15, 2018

28 Mar 2018

Sch 2: 29 Mar 2018 (s 2(1) item 6)

--

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 5 (items 69-72, 74-77) and Sch 7: 14 Apr 2015 (s 2)

Sch 5 (items 74-77) and Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

--

Customs and Other Legislation Amendment (Australian Border Force) Act 2015

41, 2015

20 May 2015

Sch 5 (items 152-159), Sch 6 (items 186, 187) and Sch 9: 1 July 2015 (s 2(1) items 2, 9)

Sch 5 (item 159), Sch 6 (item 187) and Sch 9

as amended by

 

 

 

 

Australian Border Force Amendment (Protected Information) Act 2017

115, 2017

30 Oct 2017

Sch 1 (item 26): 1 July 2015 (s 2(1) item 2)

--

Tribunals Amalgamation Act 2015

60, 2015

26 May 2015

Sch 8 (items 45-50) and Sch 9: 1 July 2015 (s 2(1) items 19, 22)

Sch 9

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

70, 2015

25 June 2015

Sch 1 (items 151-174, 195-205): 1 July 2015 (s 2(1) items 3, 6)
Sch 6 (items 51-59): 25 June 2015 (s 2(1) item 17)

Sch 1 (items 195-205) and Sch 6 (items 54, 59)

Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015

81, 2015

26 June 2015

Sch 1 (items 24-28): 1 July 2015 (s 2(1) item 1)

Sch 1 (items 25-28)

Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015

105, 2015

30 June 2015

Sch 1 (items 43, 44): 1 July 2015 (s 2)

Sch 1 (item 44)

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (items 601-603): 5 Mar 2016 (s 2(1) item 2)

--

Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015

130, 2015

16 Sept 2015

s 4 and Sch 1 (item 7): 16 Sept 2015 (s 2(1) items 1, 4)

s 4

Social Services Legislation Amendment (Low Income Supplement) Act 2015

143, 2015

12 Nov 2015

Sch 1 (items 18, 19, 22): 1 July 2017 (s 2(1) items 2, 5)

Sch 1 (item 22)

Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Act 2015

149, 2015

12 Nov 2015

13 Nov 2015 (s 2(1) item 1)

Sch 1 (item 2)

Foreign Acquisitions and Takeovers Legislation Amendment Act 2015

150, 2015

25 Nov 2015

Sch 4 (items 3-12): 1 Dec 2015 (s 2(1) item 4)

Sch 4 (item 12)

Crimes Legislation Amendment (Powers, Offences and Other Measures) Act 2015

153, 2015

26 Nov 2015

Sch 15 (items 32, 33): 27 Nov 2015 (s 2(1) item 3)

Sch 15 (item 33)

Education Legislation Amendment (Overseas Debt Recovery) Act 2015

154, 2015

26 Nov 2015

Sch 4 (items 1, 2): 26 Nov 2015 (s 2(1) item 8)

Sch 4 (item 2)

Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015

162, 2015

30 Nov 2015

Sch 4 (items 1, 10-21, 25-27): 30 Nov 2015 (s 2(1) items 3, 5, 6)
Sch 4 (items 22-24): never commenced (s 2(1) item 4)

Sch 4 (item 27)

as amended by

 

 

 

 

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016

23, 2016

18 Mar 2016

Sch 1 (items 14, 15): 19 Mar 2016 (s 2(1) item 6)
Sch 1 (items 16-18): never commenced (s 2(1) item 7)

Sch 1 (items 14, 15)

Labor 2013-14 Budget Savings (Measures No. 2) Act 2015

169, 2015

11 Dec 2015

Sch 1 (items 82-99, 111): 1 Jan 2016 (s 2(1) item 2)

Sch 1 (item 111)

Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015

170, 2015

11 Dec 2015

Sch 1 (items 4A-7), Sch 2 (items 5-7) and Sch 3: 11 Dec 2015 (s 2(1) item 1)

Sch 1 (items 6, 7), Sch 2 (item 7) and Sch 3 (item 2)

Statute Law Revision Act (No. 1) 2016

4, 2016

11 Feb 2016

Sch 4 (items 1, 302-306): 10 Mar 2016 (s 2(1) item 6)

--

Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016

10, 2016

25 Feb 2016

Sch 1 (items 33-36, 38-43) and Sch 2 (items 1, 10-30): 26 Feb 2016 (s 2(1) items 2-4)

Sch 1 (items 38, 39, 43) and Sch 2 (item 30)

Insolvency Law Reform Act 2016

11, 2016

29 Feb 2016

Sch 2 (items 316, 317): 1 Mar 2017 (s 2(1) item 7)

--

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016

23, 2016

18 Mar 2016

Sch 1 (items 2, 8-11, 13-15, 19): 19 Mar 2016 (s 2(1) items 2, 4, 6, 8)
Sch 1 (items 3-7, 12): never commenced (s 2(1) items 3, 5)

Sch 1 (items 14, 15)

as amended by

 

 

 

 

Treasury Laws Amendment (2018 Measures No. 4) Act 2019

8, 2019

1 Mar 2019

Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9)

--

Courts Administration Legislation Amendment Act 2016

24, 2016

18 Mar 2016

Sch 5 (item 12): 1 July 2016 (s 2(1) item 7)
Sch 6: 18 Mar 2016 (s 2(1) item 9)

Sch 6

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

52, 2016

5 May 2016

Sch 1 (items 37-39), Sch 2 (items 17A, 25-27) and Sch 3 (items 14, 15): 1 July 2016 (s 2(1) item 1)

Sch 1 (items 38, 39), Sch 2 (items 25-27) and Sch 3 (item 15)

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 1 (items 2-4), Sch 3 (items 5-23), Sch 4 (items 6-9), Sch 5 (items 73-75), Sch 6 (items 35-68) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)
Sch 7 (items 1, 2): 1 July 2014 (s 2(1) item 3)

Sch 5 (item 75) and Sch 8 (item 1)

as amended by

 

 

 

 

Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016

10, 2016

25 Feb 2016

Sch 2 (item 31): 5 May 2016 (s 2(1) item 5)

--

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 43-46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Tax Laws Amendment (Tax Incentives for Innovation) Act 2016

54, 2016

5 May 2016

Sch 1 (items 15-19), Sch 2 (items 57-61, 63, 76): 1 July 2016 (s 2(1) items 2, 3, 7)
Sch 2 (item 75): never commenced (s 2(1) item 6)

Sch 1 (item 19) and Sch 2 (items 63, 76)

Budget Savings (Omnibus) Act 2016

55, 2016

16 Sept 2016

Sch 23 (items 1, 4-20, 22-24, 35, 36): 1 Oct 2016 (s 2(1) item 25)

Sch 23 (items 22-24, 36)

Statute Update Act 2016

61, 2016

23 Sep 2016

Sch 1 (item 487): 21 Oct 2016 (s 2(1) item 1)

--

Industry Research and Development Amendment (Innovation and Science Australia) Act 2016

63, 2016

20 Oct 2016

Sch 1 (item 48): 20 Oct 2016 (s 2(1) item 1)

--

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016

81, 2016

29 Nov 2016

Sch 1 (items 10-25, 33, 36), Sch 2 (items 19, 20) and Sch 10 (items 55-65, 86-93): 1 Jan 2017 (s 2(1) items 2, 6)
Sch 10 (items 1, 29-47, 49-54): 1 July 2018 (s 2(1) item 5)

Sch 1 (item 36), Sch 2 (item 20) and Sch 10 (items 49-54, 64, 93)

Counter-Terrorism Legislation Amendment Act (No. 1) 2016

82, 2016

29 Nov 2016

Sch 17: 30 Nov 2016 (s 2(1) item 5)

Sch 17 (item 3)

Law Enforcement Legislation Amendment (State Bodies and Other Measures) Act 2016

86, 2016

30 Nov 2016

Sch 1 (items 1, 56-58): 1 Dec 2016 (s 2(1) items 2, 4)
Sch 1 (items 52-55): 1 July 2017 (s 2(1) item 3)

Sch 1 (items 1, 53-58)

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016

89, 2016

2 Dec 2016

Sch 2 (items 3-6), Sch 3 and 4: 2 Dec 2016 (s 2(1) item 3)

Sch 2 (item 6) and Sch 4 (item 2)

Register of Foreign Ownership of Agricultural Land Amendment (Water) Act 2016

96, 2016

7 Dec 2016

Sch 1 (items 39-43): 7 Dec 2016 (s 2(1) item 1)

Sch 1 (item 43)

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

15, 2017

28 Feb 2017

Sch 1 (items 2-4): 1 Mar 2017 (s 2(1) item 2)
Sch 4 (items 5, 6, 8): awaiting commencement (s 2(1) items 5, 7)
Sch 4 (items 86-92): 1 Apr 2017 (s 2(1) item 12)

Sch 1 (item 4), Sch 4 (item 8) and Sch 4 (item 92)

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017

27, 2017

4 Apr 2017

Sch 1 (items 44-49, 52) and Sch 2: 1 July 2017 (s 2(1) items 4, 5)

Sch 1 (item 52) and Sch 2 (item 7)

Treasury Laws Amendment (2017 Measures No. 2) Act 2017

55, 2017

22 June 2017

Sch 1 (items 23, 24, 32): 1 July 2017 (s 2(1) items 5, 7)

Sch 1 (item 32)

Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Act 2017

57, 2017

22 June 2017

1 July 2017 (s 2(1) item 1)

Sch 1 (item 4)

Treasury Laws Amendment (Major Bank Levy) Act 2017

64, 2017

23 June 2017

Sch 1 (items 14-23): 24 June 2017 (s 2(1) item 2)

Sch 1 (item 23)

Treasury Laws Amendment (GST Low Value Goods) Act 2017

77, 2017

26 June 2017

Sch 1 (items 61-66): 1 July 2017 (s 2(1) item 1)

Sch 1 (items 65, 66)

Petroleum and Other Fuels Reporting (Consequential Amendments and Transitional Provisions) Act 2017

91, 2017

23 Aug 2017

Sch 1 (items 2-7): 24 Aug 2017 (s 2(1) item 1)

Sch 1 (items 3-7)

Treasury Laws Amendment (Housing Tax Integrity) Act 2017

126, 2017

30 Nov 2017

Sch 3 (items 10-12): 15 Dec 2017 (s 2(1) item 3)

Sch 3 (item 12)

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017

132, 2017

13 Dec 2017

Sch 1 (items 1-5, 13-20): 1 July 2018 (s 2(1) item 2)
Sch 2 (items 6, 7): 1 Jan 2018 (s 2(1) item 3)

Sch 2 (item 7)

Statute Update (Smaller Government) Act 2018

4, 2018

20 Feb 2018

Sch 6 (items 21-27): 21 Feb 2018 (s 2(1) item 1)

Sch 6 (item 27)

Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Act 2018

13, 2018

5 Mar 2018

s 4: 5 Mar 2018 (s 2(1) item 1)
Sch 1 (items 26-31, 54-58): 6 Mar 2018 (s 2(1) items 2, 6)
Sch 3 (items 31, 32): awaiting commencement (s 2(1) item 8)

s 4, Sch 1 (items 31, 58) and Sch 3 (item 32)

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018

15, 2018

28 Mar 2018

Sch 1 (items 26A-28, 65-67): 1 Apr 2018 (s 2(1) items 2, 4)
Sch 1 (items 53-64, 68-73): 1 July 2023 (s 2(1) items 3, 5)

Sch 1 (items 65-67) and Sch 1 (items 68-73)

Treasury Laws Amendment (2018 Measures No. 1) Act 2018

23, 2018

29 Mar 2018

Sch 1 (items 72, 73) and Sch 5 (items 1-4, 12-28): 1 Apr 2018 (s 2(1) items 8, 12)
Sch 1 (items 75-79): 30 Mar 2018 (s 2(1) item 9)

Sch 1 (items 75-79) and Sch 5 (items 26-28)

Intelligence Services Amendment (Establishment of the Australian Signals Directorate) Act 2018

25, 2018

11 Apr 2018

Sch 1 (items 91, 92, 100-108): 1 July 2018 (s 2(1) item 2)

Sch 1 (items 100-108)

Treasury Laws Amendment (Personal Income Tax Plan) Act 2018

47, 2018

21 June 2018

Sch 1 (items 8, 9): 1 July 2018 (s 2(1) item 2)
Sch 1 (items 16-18): 1 July 2024 (s 2(1) item 3)

Sch 1 (item 18)

Legislation Amendment (Sunsetting Review and Other Measures) Act 2018

78, 2018

24 Aug 2018

Sch 2 (item 18): 25 Aug 2018 (s 2(1) item 5)

--

Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018

82, 2018

24 Aug 2018

Sch 1 (items 4-6, 25): 25 Aug 2018 (s 2(1) item 2)

Sch 1 (item 25)

Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018

90, 2018

31 Aug 2018

Sch 1 (items 9, 10): 13 Dec 2018 (s 2(1) item 1)

Sch 1 (item 10)

Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018

116, 2018

25 Sept 2018

Sch 1 (items 47-60): 1 July 2019 (s 2(1) items 10-12)

--

Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018

121, 2018

3 Oct 2018

Sch 1 (items 2-4) and Sch 2: 4 Oct 2018 (s 2(1) item 1)

Sch 1 (item 4) and Sch 2 (items 2, 3)

Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018

124, 2018

3 Oct 2018

Sch 3 (items 4, 6): 1 Jan 2019 (s 2(1) item 1)

Sch 3 (item 6)

Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018

125, 2018

3 Oct 2018

Sch 1 (items 2-4): 1 Jan 2019 (s 2(1) item 1)

Sch 1 (item 4)

Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018

141, 2018

29 Nov 2018

Sch 2 and Sch 3 (items 9, 10): 1 Jan 2019 (s 2(1) items 3, 4)

Sch 2 (items 2, 3) and Sch 3 (item 10)

Treasury Laws Amendment (2018 Measures No. 4) Act 2019

8, 2019

1 Mar 2019

Sch 1 (items 1-5, 7, 8), Sch 2, Sch 3 (items 2-10), Sch 4 (items 1-7, 18), Sch 5, Sch 7 (item 2) and Sch 8 (items 9-11, 16-19, 48-63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11)
Sch 3 (items 11-16): awaiting commencement (s 2(1) item 4)
Sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

Sch 1 (items 2, 5), Sch 2 (item 4), Sch 3 (item 10), Sch 3 (item 16), Sch 4 (item 7), Sch 5 (items 6, 13, 15) and Sch 8 (items 10, 11, 63)

Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019

10, 2019

12 Mar 2019

Sch 1 (items 14-16): 1 July 2019 (s 2(1) item 2)
Sch 1 (items 36-38): 1 July 2019 (s 2(1) item 3)

Sch 1 (items 16, 38)

Treasury Laws Amendment (2018 Measures No. 5) Act 2019

15, 2019

12 Mar 2019

Sch 1 (items 19-33, 46): 1 Apr 2019 (s 2(1) item 2)

Sch 1 (item 46)

Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019

16, 2019

12 Mar 2019

Sch 3 (items 34-38): 13 Mar 2019 (s 2(1) item 2)

Sch 3 (item 38)

 

Endnote 4--Amendment history

 

Provision affected

How affected

 

Part I

 

 

Part I heading............................

ad. No. 133, 1974

 

s. 2............................................

am. No. 95, 1959

 

 

rs. No. 123, 1984

 

 

am. No. 48, 1986; No. 107, 1989; No. 110, 1990; No. 100, 1991; No. 47, 1992; No. 17, 1993; No. 34, 1997; Nos. 11, 85, 94, 146, 161, 179 and 201, 1999; Nos. 25, 135 and 146, 2001; No. 125, 2002; No. 54, 2003; No. 101, 2004; Nos. 63, 100 and 161, 2005; Nos. 74, 86 and 101, 2006; No. 9, 2007; Nos. 88 and 114, 2009; Nos. 74 and 145, 2010; Nos. 41 and 147, 2011; Nos. 12 and 39, 2012; No 118, 2013; No 110, 2014; No 2, 2015; No 21, 2015; No 60, 2015; No 10, 2019

 

s. 2A.........................................

ad. No. 146, 2001

 

s 2B..........................................

ad No 2, 2015

 

s. 3............................................

am. No. 95, 1959; No. 59, 1979

 

 

rs. No. 123, 1984

 

 

am. No. 88, 2009

 

 

rs No 2, 2015

 

s. 3AA......................................

ad. No. 178, 1999

 

 

am. No. 91, 2000; No. 12, 2012

 

Part IA

 

 

Part IA......................................

ad. No. 123, 1984

 

s. 3A.........................................

ad. No. 123, 1984

 

 

am. No. 145, 2010

 

s 3B..........................................

ad No 123, 1984

 

 

am No 138, 1987; No 107, 1989; No 216, 1991; No 47, 1992; No 98, 1992; No 82, 1993; No 161, 1999; No 56, 2007; No 88, 2009; No 114, 2009; No 145, 2010; No 21, 2015; No 15, 2017; No 4, 2018; No 8, 2019

 

s. 3C.........................................

ad. No. 123, 1984

 

 

am. No. 123, 1985; No. 138, 1987; No. 97, 1988; No. 107, 1989; No. 216, 1991; No. 98, 1992; No. 82, 1993; Nos. 56 and 201, 1999; No. 146, 2001; Nos. 10 and 54, 2003; Nos. 73 and 100, 2006; Nos. 88 and 114, 2009; No 145, 2010

 

 

rep. No. 145, 2010

 

 

ad No 124, 2013

 

 

am No 149, 2015; No 170, 2015

 

s 3CA........................................

ad No 170, 2015

 

 

am No 27, 2017

 

s. 3D.........................................

ad. No. 104, 1985

 

 

am. No. 168, 1985; No. 120, 1987; No. 97, 1988; No. 201, 1999; No. 146, 2001; No. 125, 2002; No. 54, 2003; No. 143, 2007

 

 

rep. No. 145, 2010

 

 

ad No 124, 2013

 

 

rep No 96, 2014

 

s. 3E.........................................

ad. No. 107, 1989

 

 

am. No. 47, 1992; No. 161, 1999; No. 137, 2000; No. 146, 2001; No. 86, 2002; No. 101, 2006

 

 

rep. No. 145, 2010

 

 

ad No 124, 2013

 

ss. 3EA, 3EB............................

ad. No. 161, 1999

 

 

rep. No. 145, 2010

 

s. 3EC.......................................

ad. No. 161, 1999

 

 

am. No. 101, 2003

 

 

rep. No. 145, 2010

 

s. 3ED.......................................

ad. No. 159, 2008

 

 

am. No. 88, 2009

 

 

rep. No. 145, 2010

 

s. 3F..........................................

ad. No. 107, 1989

 

 

am. No. 25, 2001

 

 

rep. No. 145, 2010

 

 

ad No 15, 2018

 

s 3G..........................................

ad No 56, 2007

 

 

rep No 145, 2010

 

s 3H..........................................

ad No 56, 2007

 

 

rep No 145, 2010

 

Part II

 

 

Part II heading...........................

ad. No. 133, 1974

 

s. 4............................................

am. No. 95, 1959; No. 65, 1985; No. 154, 1986

 

s. 4A.........................................

ad. No. 146, 1999

 

s. 5............................................

am. No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960; No. 75, 1964; No. 93, 1966; No. 120, 1968; No. 133, 1974; No. 123, 1984; No. 65, 1985; No. 146, 1999; No. 159, 2001

 

s. 5A.........................................

ad. No. 133, 1974

 

 

am. No. 65, 1985; No. 43, 1996

 

s. 6............................................

am. No. 95, 1959

 

 

rs. No. 123, 1984; No. 122, 1991

 

 

am. No. 146, 1999

 

s. 6A.........................................

ad. No. 95, 1959

 

 

rs. No. 123, 1984

 

s. 6B.........................................

ad. No. 123, 1984

 

 

am. No. 62, 1987; No. 85, 1999; No. 4, 2007; No. 46, 2011

 

s. 6C.........................................

ad. No. 123, 1984

 

 

am. No. 122, 1991

 

s. 6D.........................................

ad. No. 123, 1984

 

 

am. No. 201, 1999; No. 54, 2003

 

s. 8............................................

am. No. 133, 1974; No. 123, 1984; No. 85, 1999

 

Part IIA

 

 

Part IIA heading........................

rs. No. 101, 2006

 

Part IIA.....................................

ad. No. 11, 1999

 

Division 1 heading....................

rep. No. 101, 2006

 

s. 8AAA....................................

ad. No. 11, 1999

 

 

am. No. 101, 2006; No. 79, 2010

 

s 8AAB.....................................

ad No 11, 1999

 

 

am No 59, 1999 (as am by No 44, 2000); No 118, 1999; No 178, 1999; No 44, 2000; No 58, 2000; No 60, 2000; No 89, 2000; No 91, 2000; No 73, 2001; No 68, 2002; No 16, 2003; No 54, 2003; No 111, 2003; No 75, 2005; No 58, 2006; No 73, 2006; No 80, 2006; No 100, 2006; No 101, 2006; No 9, 2007; No 15, 2007; No 143, 2007; No 32, 2008; No 45, 2008; No 97, 2008; No 151, 2008; No 6, 2009; No 27, 2009; No 133, 2009; No 20, 2010; No 79, 2010; No 41, 2011; No 14, 2012; No 26, 2012; No 58, 2012; No 99, 2012; No 169, 2012; No 82, 2013; No 88, 2013; No 118, 2013; No 32, 2014; No 96, 2014; No 2, 2015; No 21, 2015; No 70, 2015; No 81, 2016; No 64, 2017; No 15, 2018; No 23, 2018; No 141, 2018; No 8, 2019; No 16, 2019

 

s. 8AAC....................................

ad. No. 11, 1999

 

s. 8AAD....................................

ad. No. 11, 1999

 

 

rs. No. 73, 2001

 

s. 8AAE....................................

ad. No. 11, 1999

 

 

am. No. 179, 1999

 

s. 8AAF....................................

ad. No. 11, 1999

 

 

am. Nos. 178 and 179, 1999; No 81, 2016

 

s. 8AAG....................................

ad. No. 11, 1999

 

 

am. No. 91, 2000

 

s. 8AAGA.................................

ad. No. 178, 1999

 

s. 8AAH....................................

ad. No. 11, 1999

 

Division 2.................................

rep. No. 101, 2006

 

s. 8AAHA.................................

ad. No. 91, 2000

 

 

rep. No. 101, 2006

 

s. 8AAI.....................................

ad. No. 11, 1999

 

 

rep. No. 101, 2006

 

s. 8AAJ.....................................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

 

rep. No. 101, 2006

 

s. 8AAK....................................

ad. No. 11, 1999

 

 

rep. No. 101, 2006

 

s. 8AAL....................................

ad. No. 11, 1999

 

 

am. No. 179, 1999

 

 

rep. No. 101, 2006

 

s 8AAM....................................

ad No 11, 1999

 

 

rep No 101, 2006

 

s 8AAN.....................................

ad No 11, 1999

 

 

rep No 101, 2006

 

Division 3.................................

rep. No. 101, 2006

 

s. 8AANA.................................

ad. No. 91, 2000

 

 

rep. No. 101, 2006

 

s. 8AAO....................................

ad. No. 11, 1999

 

 

rep. No. 101, 2006

 

ss. 8AAP, 8AAQ.......................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

 

rep. No. 101, 2006

 

s. 8AAR....................................

ad. No. 11, 1999

 

 

am. No. 179, 1999

 

 

rep. No. 101, 2006

 

s 8AAS.....................................

ad No 11, 1999

 

 

rep No 101, 2006

 

s 8AAT.....................................

ad No 11, 1999

 

 

rep No 101, 2006

 

Division 4.................................

rep. No. 179, 1999

 

ss. 8AAU-8AAW.....................

ad. No. 11, 1999

 

 

rep. No. 179, 1999

 

Part IIB

 

 

Part IIB.....................................

ad. No. 11, 1999

 

Division 1

 

 

s. 8AAZA.................................

ad. No. 11, 1999

 

 

am. Nos. 178 and 179, 1999; Nos. 92 and 106, 2000; Nos. 54 and 150, 2003; No. 100, 2006; No. 150, 2008; No. 6, 2009; No. 56, 2010; No 32 and 82, 2014; No 169, 2015; No 116, 2018

 

s. 8AAZB..................................

ad. No. 11, 1999

 

Division 2

 

 

s. 8AAZC..................................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

s. 8AAZD.................................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

s. 8AAZE..................................

ad. No. 11, 1999

 

 

rep. No. 178, 1999

 

s. 8AAZF..................................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

s. 8AAZG.................................

ad. No. 11, 1999

 

s. 8AAZH.................................

ad. No. 11, 1999

 

 

am. Nos. 178 and 179, 1999; No. 44, 2000

 

s. 8AAZI...................................

ad. No. 11, 1999

 

s. 8AAZJ...................................

ad. No. 11, 1999

 

 

am. No. 178, 1999

 

s. 8AAZK.................................

ad. No. 11, 1999

 

 

rep. No. 178, 1999

 

Division 3

 

 

Division 3.................................

ad. No. 11, 1999

 

 

rs. No. 178, 1999

 

s. 8AAZL..................................

ad. No. 11, 1999

 

 

rs. No. 178, 1999

 

 

am. No. 156, 2000; No. 61, 2011; No. 99, 2012

 

ss. 8AAZLA, 8AAZLB.............

ad. No. 178, 1999

 

 

am. No. 92, 2000

 

s. 8AAZLC...............................

ad. No. 178, 1999

 

s. 8AAZLD...............................

ad. No. 178, 1999

 

 

am. No. 150, 2003; No. 56, 2010; No 82, 2014; No 169, 2015; No 116, 2018

 

s. 8AAZLE...............................

ad. No. 178, 1999

 

Division 3A

 

 

Division 3A..............................

ad. No. 178, 1999

 

s. 8AAZLF................................

ad. No. 178, 1999

 

s. 8AAZLG...............................

ad. No. 178, 1999

 

 

am. No. 179, 1999; No. 39, 2012; No 88, 2013; No 96, 2014

 

s 8AAZLGA.............................

ad No 75, 2012

 

 

am No 110, 2014; No 8, 2019

 

s 8AAZLGB..............................

ad No 55, 2016

 

 

am No 8, 2019

 

s. 8AAZLH...............................

ad. No. 178, 1999

 

 

am. No. 179, 1999; No. 91, 2000; No. 114, 2009; No 88, 2013; No 96, 2014

 

Division 4

 

 

s. 8AAZM.................................

ad. No. 11, 1999

 

s. 8AAZMA..............................

ad. No. 91, 2000

 

 

am. No. 39, 2012

 

s. 8AAZMB..............................

ad. No. 73, 2001

 

s. 8AAZN.................................

ad. No. 11, 1999

 

Part III

 

 

Part III heading.........................

ad. No. 133, 1974

 

 

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

rs. No. 123, 1984

 

Part III......................................

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 25, 2001

 

Division 1

 

 

Division 1 heading....................

ad. No. 123, 1984

 

s. 8A.........................................

ad. No. 123, 1984

 

 

am. No. 138, 1987; No. 97, 1988; No. 146, 2001

 

s. 8AA......................................

ad. No. 138, 1987

 

 

am. No. 61, 1990

 

 

rep. No. 82, 1993

 

 

ad. No. 201, 1999

 

 

rep. No. 54, 2003

 

s. 8AB.......................................

ad. No. 98, 1992

 

 

rep No 4, 2018

 

s. 8AC.......................................

ad. No. 114, 2009

 

Division 2

 

 

Division 2 heading....................

ad. No. 123, 1984

 

Subdivision A

 

 

Subdivision A heading..............

ad. No. 123, 1984

 

s. 8B.........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 101, 2006

 

s 8C..........................................

ad No 123, 1984

 

 

am No 97, 1988; No 56, 1999; No 91, 2000; No 146, 2001; No 54, 2003; No 101, 2006; No 9, 2007; No 12, 2012 (as am by No 110, 2014); No 110, 2014; No 4, 2016; No 8, 2019

 

s. 8D.........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 4, 2016

 

s. 8E.........................................

ad. No. 123, 1984

 

 

am. No. 143, 2007

 

s 8F...........................................

ad No 123, 1984

 

s 8G..........................................

ad No 123, 1984

 

s. 8H.........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 143, 2007; No 4, 2016

 

s. 8HA......................................

ad. No. 224, 1992

 

Subdivision B

 

 

Subdivision B heading..............

ad. No. 123, 1984

 

s 8J...........................................

ad No 123, 1984

 

 

am No 4, 1985; No 47, 1985; No 65, 1985; No 41, 1986; No 46, 1986; No 49, 1986; No 62, 1987; No 138, 1987; No 145, 1987; No 20, 1990; No 60, 1990; No 5, 1991; No 92, 1992; No 98, 1992; No 118, 1992; No 208, 1992; No 82, 1993; No 163, 1994; No 174, 1997; No 85, 1998; No 56, 1999; No 118, 1999; No 201, 1999; No 60, 2000; No 137, 2000; No 146, 2001; No 54, 2003; No 73, 2006; No 101, 2006; No 88, 2009; No 114, 2009; No 4, 2010; No 21, 2010; No 79, 2010; No 2, 2015; No 4, 2018; No 8, 2019

 

s 8K..........................................

ad No 123, 1984

 

 

am No 97, 1988; No 146, 2001; No 4, 2016; No 55, 2016; No 8, 2019 (Sch 3 item 11)

 

s. 8L.........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 4, 2016

 

s. 8M........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 143, 2007

 

s 8N..........................................

ad No 123, 1984

 

 

rs No 146, 2001

 

 

am No 4, 2016; No 55, 2016; No 8, 2019 (Sch 3 item 11)

 

s. 8P..........................................

ad. No. 123, 1984

 

 

rep. No. 146, 2001

 

s. 8Q.........................................

ad. No. 123, 1984

 

 

rs. No. 146, 2001

 

 

am No 4, 2016

 

s. 8R.........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 143, 2007

 

s 8S...........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001

 

s 8T..........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 4, 2016

 

s 8U..........................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 4, 2016

 

s. 8V.........................................

ad. No. 123, 1984

 

 

am. No. 143, 2007

 

s 8W.........................................

ad No 123, 1984

 

 

am No 138, 1987; No 97, 1989; No 105, 1989; No 98, 1992; No 224, 1992; No 82, 1993; No 163, 1994; No 201, 1999; No 60, 2000; No 146, 2001; No 16, 2003; No 54, 2003; No 107, 2003; No 8, 2010

 

 

ed C138

 

 

am No 4, 2018; No 8, 2019

 

Subdivision BAA

 

 

Subdivision BAA......................

ad No 121, 2018

 

s 8WAA....................................

ad No 121, 2018

 

s 8WAB....................................

ad No 121, 2018

 

s 8WAC....................................

ad No 121, 2018

 

s 8WAD....................................

ad No 121, 2018

 

s 8WAE....................................

ad No 121, 2018

 

Subdivision BA

 

 

Subdivision BA.........................

ad. No. 97, 1988

 

s 8WA.......................................

ad No 97, 1988

 

 

am No 163, 1989; No 60, 1990; No 119, 1990; No 6, 1991; No 92, 1992; No 138, 1992; No 82, 1993; No 53, 1995; No 63, 1996; No 83, 1999; No 85, 1999; No 128, 1999; No 106, 2000; No 132, 2000; No 71, 2001; No 75, 2001; No 146, 2001; No 57, 2002; No 143, 2007; No 45, 2008; No 105, 2010; No 145, 2010; No 141, 2011; No 82, 2014; No 21, 2015; No 143, 2015; No 169, 2015; No 10, 2016; No 90, 2018

 

s 8WB.......................................

ad No 97, 1988

 

 

am No 163, 1989; No 60, 1990; No 119, 1990; No 6, 1991; No 92, 1992; No 138, 1992; No 82, 1993; No 53, 1995; No 63, 1996; No 83, 1999 (as am by No 172, 1999); No 128, 1999; No 94, 2000; No 106, 2000; No 132, 2000; No 75, 2001; No 146, 2001; No 57, 2002; No 143, 2007; No 45, 2008; No 105, 2008; No 105, 2010; No 145, 2010; No 141, 2011; No 82, 2014; No 21, 2015; No 143, 2015; No 169, 2015; No 10, 2016; No 90, 2018

 

s. 8WC......................................

ad. No. 97, 1988

 

 

am. No. 216, 1991; No. 179, 1999; No. 101, 2006; No. 143, 2007; No 4, 2016

 

s. 8WD......................................

ad. No. 97, 1988

 

 

am. No. 124, 1989

 

 

rep. No. 75, 2001

 

Subdivision C

 

 

Subdivision C heading..............

ad. No. 123, 1984

 

s. 8X.........................................

ad. No. 123, 1984

 

 

rep. No. 137, 2000

 

s. 8XA......................................

ad. No. 97, 1988

 

 

rs. No. 48, 1991

 

 

am. No. 146, 2001; No. 143, 2007

 

s. 8XB.......................................

ad. No. 97, 1988

 

 

am. No. 48, 1991; No. 146, 2001; No. 143, 2007

 

 

rep. No. 145, 2010

 

s. 8Y.........................................

ad. No. 123, 1984

 

 

am. No. 210, 1992; No. 55, 2001; No. 146, 2001; No. 8, 2007

 

s. 8Z.........................................

ad. No. 123, 1984

 

 

am. No. 65, 1985; No. 137, 2000; No. 146, 2001

 

 

ed C142

 

Division 3

 

 

Division 3 heading....................

ad. No. 123, 1984

 

s. 8ZA.......................................

ad. No. 123, 1984

 

 

am. No. 224, 1992; No. 146, 2001

 

s. 8ZB.......................................

ad. No. 123, 1984

 

 

am. No. 224, 1992

 

s. 8ZC.......................................

ad. No. 123, 1984

 

 

am. No. 146, 2001

 

s. 8ZD.......................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 5, 2015

 

s. 8ZE.......................................

ad. No. 123, 1984

 

 

am. Nos. 4 and 47, 1985; No. 41, 1986; Nos. 58, 62 and 145, 1987; Nos. 20 and 60, 1990; Nos. 92, 118 and 208, 1992

 

 

rs. No. 120, 1995

 

 

am. No. 101, 2006

 

ss. 8ZF-8ZH.............................

ad. No. 123, 1984

 

Division 4

 

 

Division 4 heading....................

ad. No. 123, 1984

 

ss. 8ZJ, 8ZK.............................

ad. No. 123, 1984

 

s. 8ZL.......................................

ad. No. 123, 1984

 

 

am. No. 146, 2001

 

 

ed C142

 

ss. 8ZM, 8ZN...........................

ad. No. 123, 1984

 

Division 5

 

 

Division 5 heading....................

ad. No. 123, 1984

 

s. 9............................................

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 123, 1984

 

s. 10..........................................

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 123, 1984; No. 73, 2008

 

s. 11..........................................

rs. No. 133, 1974

 

 

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 123, 1984; No. 73, 2008

 

s. 12..........................................

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 73, 2008

 

s. 13..........................................

rep. No. 59, 1979

 

 

ad. No. 117, 1983

 

 

am. No. 123, 1984; No. 73, 2008

 

s 13A........................................

ad No 117, 1983

 

s 13B........................................

ad No 117, 1983

 

s. 13C.......................................

ad. No. 117, 1983

 

 

am. No. 123, 1984

 

Division 6

 

 

Division 6.................................

ad. No. 167, 1989

 

s. 13CA.....................................

ad. No. 167, 1989

 

Part IIIA

 

 

Part IIIA....................................

ad. No. 123, 1985

 

Division 1

 

 

s. 13D.......................................

ad. No. 123, 1985

 

 

am. No. 146, 1999

 

Division 2

 

 

s. 13E.......................................

ad. No. 123, 1985

 

s. 13F........................................

ad. No. 123, 1985

 

 

am. No. 62, 1987; No. 143, 2007

 

s. 13G.......................................

ad. No. 123, 1985

 

s. 13H.......................................

ad. No. 123, 1985

 

 

am. No. 97, 1988; No. 146, 2001

 

 

rep. No. 145, 2010

 

Division 3.................................

rep. No. 145, 2010

 

s. 13J........................................

ad. No. 123, 1985

 

 

am. No. 138, 1987; No. 97, 1988; No. 98, 1992; No. 82, 1993; No. 118, 1999; No. 146, 2001; No. 92, 2008

 

 

rep. No. 145, 2010

 

Division 4

 

 

s. 13K.......................................

ad. No. 123, 1985

 

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No 4, 2018

 

Division 5

 

 

Division 5.................................

ad. No. 136, 1990

 

s. 13L.......................................

ad. No. 136, 1990

 

 

am. No. 44, 1999; No. 121, 2001

 

s. 14..........................................

rep. No. 59, 1979

 

Part IV......................................

ad. No. 133, 1974

 

 

rep. No. 88, 2009

 

s. 14A.......................................

ad. No. 133, 1974

 

 

am. No. 19, 1979; No. 123, 1984; No. 65, 1985; No. 48, 1986; No. 216, 1991

 

 

rep. No. 88, 2009

 

s. 14B.......................................

ad. No. 133, 1974

 

 

am. No. 123, 1984; No. 65, 1985

 

 

rep. No. 88, 2009

 

s. 14C.......................................

ad. No. 133, 1974

 

 

am. No. 123, 1984; No. 65, 1985; No. 73, 2008

 

 

rep. No. 88, 2009

 

s. 14D.......................................

ad. No. 133, 1974

 

 

am. No. 123, 1984; No. 73, 2008

 

 

rep. No. 88, 2009

 

s. 14E.......................................

ad. No. 133, 1974

 

 

rep. No. 123, 1984

 

 

ad. No. 216, 1991

 

 

rep. No. 88, 2009

 

s. 14F........................................

ad. No. 133, 1974

 

 

rep. No. 123, 1984

 

s. 14G.......................................

ad. No. 133, 1974

 

 

am. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14H.......................................

ad. No. 133, 1974

 

 

am. No. 19, 1979; No. 65, 1985

 

 

rs. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14HA....................................

ad. No. 19, 1979

 

 

rep. No. 123, 1984

 

 

ad. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14HB.....................................

ad. No. 19, 1979

 

 

rs. No. 48, 1986

 

 

rep. No. 216, 1991

 

ss. 14HC-14HG........................

ad. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14I........................................

ad. No. 133, 1974

 

 

am. Nos. 65 and 123, 1985; No. 73, 2008

 

 

rep. No. 88, 2009

 

s. 14J........................................

ad. No. 133, 1974

 

 

am. No. 123, 1985; No. 62, 1987; No. 143, 2007; No. 73, 2008

 

 

rep. No. 88, 2009

 

s. 14K.......................................

ad. No. 133, 1974

 

 

rep. No. 123, 1984

 

s. 14L.......................................

ad. No. 133, 1974

 

 

rep. No. 88, 2009

 

s. 14M......................................

ad. No. 133, 1974

 

 

rep. No. 65, 1985

 

s. 14N.......................................

ad. No. 133, 1974

 

 

am. No. 73, 2008

 

 

rep. No. 88, 2009

 

s. 14O.......................................

ad. No. 133, 1974

 

 

rs. No. 39, 1983

 

 

rep. No. 123, 1984

 

s. 14P........................................

ad. No. 19, 1979

 

 

am. No. 65, 1985

 

 

rep. No. 48, 1986

 

Part IVA

 

 

Part IVA....................................

ad. No. 123, 1984

 

Division 1

 

 

s. 14Q.......................................

ad. No. 123, 1984

 

 

am. No. 88, 2009; No 2, 2015

 

Division 2

 

 

s. 14R.......................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 143, 2007

 

s. 14S........................................

ad. No. 123, 1984

 

 

am. No. 88, 2009

 

ss. 14T, 14U.............................

ad. No. 123, 1984

 

Division 3

 

 

ss. 14V-14X.............................

ad. No. 123, 1984

 

s. 14Y.......................................

ad. No. 123, 1984

 

 

am. No. 112, 1986

 

Division 4

 

 

s. 14Z.......................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No 4, 2016; No 61, 2016

 

s. 14ZA.....................................

ad. No. 123, 1984

 

 

am. No. 146, 2001; No. 143, 2007

 

Part IVAAA..............................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAAA...............................

ad. No. 101, 1992

 

 

am. No. 39, 1997; No. 41, 1998; No. 54, 2003; No. 23, 2005

 

 

rep. No. 161, 2005

 

ss. 14ZAAB-14ZAAH..............

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

ss. 14ZAAI-14ZAAK...............

ad. No. 101, 1992

 

 

am. No. 120, 1995

 

 

rep. No. 161, 2005

 

s. 14ZAAL................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAAM...............................

ad. No. 39, 1997

 

 

rep. No. 161, 2005

 

Part IVAA.................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAA..................................

ad. No. 101, 1992

 

 

am. No. 41, 1998; No. 54, 2003

 

 

rep. No. 161, 2005

 

s. 14ZAB..................................

ad. No. 154, 1986

 

 

am. No. 60, 1990

 

 

rep. No. 216, 1991

 

 

ad. No. 101, 1992

 

 

am. No. 54, 2003

 

 

rep. No. 161, 2005

 

ss. 14ZAC-14ZAE...................

ad. No. 154, 1986

 

 

rep. No. 216, 1991

 

 

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

ss. 14ZAF, 14ZAG...................

ad. No. 101, 1992

 

 

rs. No. 54, 2003

 

 

rep. No. 161, 2005

 

s. 14ZAH..................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAHA...............................

ad. No. 54, 2003

 

 

rep. No. 161, 2005

 

ss. 14ZAI-14ZAK....................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAL..................................

ad. No. 101, 1992

 

 

am. No. 179, 1999

 

 

rep. No. 161, 2005

 

s. 14ZAM.................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAN..................................

ad. No. 101, 1992

 

 

am. No. 179, 1999

 

 

rep. No. 161, 2005

 

s. 14ZAO..................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAP...................................

ad. No. 101, 1992

 

 

am. No. 54, 2003

 

 

rep. No. 161, 2005

 

ss. 14ZAQ, 14ZAR...................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAS...................................

ad. No. 101, 1992

 

 

am. No. 54, 2003

 

 

rep. No. 161, 2005

 

s. 14ZAT..................................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAU..................................

ad. No. 101, 1992

 

 

am. No. 54, 2003

 

 

rep. No. 161, 2005

 

ss. 14ZAV-14ZAX...................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAXA...............................

ad. No. 39, 1997

 

 

rep. No. 161, 2005

 

ss. 14ZAY, 14ZAZ...................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 14ZAZA................................

ad. No. 101, 1992

 

 

am. No. 54, 2003

 

 

rep. No. 161, 2005

 

ss. 14ZAZB, 14ZAZC...............

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

Part IVAB.................................

ad. No. 154, 1986

 

 

rep. No. 216, 1991

 

Part IVB....................................

ad. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14ZB.....................................

ad. No. 48, 1986

 

 

am. No. 154, 1986; No. 60, 1990

 

 

rep. No. 216, 1991

 

ss. 14ZC-14ZK........................

ad. No. 48, 1986

 

 

rep. No. 216, 1991

 

s. 14ZKA..................................

ad. No. 144, 1986

 

 

am. Nos. 58, 62, 108 and 145, 1987

 

 

rep. No. 95, 1988

 

Part IVC

 

 

Part IVC....................................

ad. No. 216, 1991

 

Division 1

 

 

s. 14ZL.....................................

ad. No. 216, 1991

 

 

am. No. 41, 1998; No. 161, 2005

 

ss. 14ZM, 14ZN.......................

ad. No. 216, 1991

 

s. 14ZO.....................................

ad. No. 216, 1991

 

 

am. No. 34, 1997

 

s. 14ZP.....................................

ad. No. 216, 1991

 

Division 2

 

 

s 14ZQ......................................

ad No 216, 1991

 

 

am No 92, 1992; No 101, 1992; No 118, 1992; No 208, 1992; No 44, 2000; No 16, 2003; No 161, 2005; No 101, 2006; No 143, 2007; No 97, 2008; No 88, 2009; No 74, 2010; No 41, 2011; No 39, 2012; No 88, 2013; No 96, 2014; No 21, 2015; No 24, 2016; No 15, 2017

 

s. 14ZR.....................................

ad. No. 216, 1991

 

 

am. No. 101, 2006; No. 88, 2009

 

s. 14ZS.....................................

ad. No. 216, 1991

 

 

am. No. 101, 1992; No. 169, 1995; No. 101, 2006; No. 41, 2011

 

s. 14ZT.....................................

ad. No. 216, 1991

 

 

am. No. 118, 1992

 

 

rep. No. 101, 2006

 

Division 3

 

 

s. 14ZU.....................................

ad. No. 216, 1991

 

 

am. No. 91, 2000; No. 161, 2005

 

s. 14ZV.....................................

ad. No. 216, 1991

 

s. 14ZVA..................................

ad. No. 101, 1992

 

 

am. No. 74, 2010

 

 

rs No 170, 2015

 

 

am No 81, 2016

 

s 14ZVB...................................

ad No 118, 2013

 

s 14ZVC...................................

ad No 21, 2015

 

s 14ZW.....................................

ad No 216, 1991

 

 

am No 101, 1992; No 56, 1999; No 179, 1999; No 201, 1999; No 44, 2000; No 156, 2000; No 54, 2003; No 23, 2005; No 161, 2005; No 58, 2006; No 73, 2006; No 78, 2006; No 15, 2007; No 78, 2007; No 143, 2007; No 151, 2008; No 74, 2010; No 93, 2011; No 14, 2012; No 39, 2012; No 75, 2012; No 118, 2013; No 34, 2014; No 96, 2014; No 110, 2014; No 21, 2015; No 10, 2016; No 55, 2016; No 8, 2019

 

 

ed C162

 

s. 14ZX.....................................

ad. No. 216, 1991

 

 

am. No. 101, 1992; No. 34, 1997; No. 179, 1999

 

s. 14ZY.....................................

ad. No. 216, 1991

 

 

am. No. 101, 1992; No. 179, 1999; No. 161, 2005; No. 39, 2012

 

s. 14ZYA..................................

ad. No. 216, 1991

 

 

am. No. 41, 1998; No. 179, 1999 (as am. by No. 57, 2002); No. 161, 2005; No. 39, 2012

 

s. 14ZYB..................................

ad. No. 161, 2005

 

 

am. No. 39, 2012

 

s. 14ZZ.....................................

ad. No. 216, 1991

 

 

am. No. 34, 1997; No. 161, 2005; No. 88, 2009; No. 169, 2012

 

Division 4

 

 

s. 14ZZA..................................

ad. No. 216, 1991

 

s. 14ZZB...................................

ad. No. 216, 1991

 

 

am. No. 101, 2006

 

s 14ZZC....................................

ad. No. 216, 1991

 

 

am No 60, 2015

 

s 14ZZD...................................

ad No 216, 1991

 

s. 14ZZE...................................

ad. No. 216, 1991

 

 

rs. No. 34, 1997; No 60, 2015

 

s 14ZZF....................................

ad. No. 216, 1991

 

 

am No 60, 2015

 

s 14ZZG...................................

ad No 216, 1991

 

s. 14ZZH..................................

ad. No. 216, 1991

 

 

am. No. 34, 1997

 

 

rep. No. 101, 2006

 

s. 14ZZJ....................................

ad. No. 216, 1991

 

s. 14ZZK..................................

ad. No. 216, 1991

 

 

am. No. 34, 1997; No 88, 2013

 

s. 14ZZL...................................

ad. No. 216, 1991

 

 

am. No. 34, 1997

 

s. 14ZZM..................................

ad. No. 216, 1991

 

 

am. No. 101, 2006

 

Division 5

 

 

Division 5 heading....................

rs. No. 169, 2012

 

s. 14ZZN..................................

ad. No. 216, 1991

 

 

am. No. 88, 2009

 

s. 14ZZO..................................

ad. No. 216, 1991

 

 

am. No. 88, 2009; No. 169, 2012; No 88, 2013

 

s. 14ZZP...................................

ad. No. 216, 1991

 

 

am. No. 88, 2009; No. 169, 2012

 

s. 14ZZQ..................................

ad. No. 216, 1991

 

 

am. No. 88, 2009; No. 169, 2012

 

s. 14ZZR...................................

ad. No. 216, 1991

 

 

am. No. 101, 2006

 

s. 14ZZS...................................

ad. No. 216, 1991

 

 

am. No. 88, 2009

 

Part IVD

 

 

Part IVD heading.......................

ad No 10, 2019

 

s 14ZZT....................................

ad No 10, 2019

 

s 14ZZU...................................

ad No 10, 2019

 

s 14ZZV...................................

ad No 10, 2019

 

s 14ZZW...................................

ad No 10, 2019

 

 

am No 10, 2019

 

s 14ZZX...................................

ad No 10, 2019

 

s 14ZZY...................................

ad No 10, 2019

 

 

am No 10, 2019

 

s 14ZZZ....................................

ad No 10, 2019

 

s 14ZZZAA..............................

ad No 10, 2019

 

s 14ZZZA.................................

ad No 10, 2019

 

s 14ZZZB.................................

ad No 10, 2019

 

s 14ZZZC.................................

ad No 10, 2019

 

s 14ZZZD.................................

ad No 10, 2019

 

s 14ZZZE.................................

ad No 10, 2019

 

Part V

 

 

Part V heading...........................

ad. No. 133, 1974

 

s. 15..........................................

rs. No. 133, 1974

 

 

am. No. 59, 1979

 

 

rs. No. 123, 1984

 

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No. 201, 1999; No. 54, 2003; No. 114, 2009

 

 

ed C142

 

 

am No 4, 2018

 

ss. 15AA, 15AB........................

ad. No. 101, 1992

 

 

rep. No. 161, 2005

 

s. 15A.......................................

ad. No. 123, 1985

 

 

am. No. 138, 1987; No. 98, 1992; No. 82, 1993; No. 201, 1999; No. 54, 2003; No. 114, 2009; No 4, 2018

 

s. 15B.......................................

ad. No. 82, 2012

 

 

am No 36, 2015

 

s. 15C.......................................

ad. No. 82, 2012

 

 

am No 36, 2015; No 70, 2015

 

s. 15D.......................................

ad. No. 82, 2012

 

 

am No 36, 2015

 

s. 16..........................................

rep. No. 216, 1973

 

 

ad. No. 123, 1984

 

 

am. No. 8, 2005

 

s. 16A.......................................

ad. No. 224, 1992

 

s. 16B.......................................

ad. No. 120, 1995

 

 

am. No. 11, 1999

 

 

rs. No. 91, 2000

 

s. 17..........................................

ad. No. 155, 1965

 

 

am. No. 123, 1984; No. 65, 1985

 

s. 17A.......................................

ad. No. 48, 1986

 

 

am. No. 194, 1999; No. 13, 2013

 

s. 17B.......................................

ad. No. 97, 1988

 

 

am. No. 201, 1999; No. 54, 2003

 

 

rep. No. 145, 2010

 

s. 17C.......................................

ad. No. 47, 1992

 

 

rep. No. 145, 2010

 

s. 18..........................................

ad. No. 133, 1974

 

 

am. No. 19, 1979; No. 123, 1984; No. 48, 1986; No. 58, 2006

 

Part VI heading.........................

rs. No. 59, 1999

 

 

rep. No. 73, 2006

 

Part VI......................................

ad. No. 56, 1999

 

 

rep. No. 73, 2006

 

s. 19..........................................

ad. No. 56, 1999

 

 

rs. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 20..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 21..........................................

ad. No. 56, 1999

 

 

rep. No. 146, 2001

 

s. 22..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 73, 2001

 

 

rep. No. 73, 2006

 

s. 23..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 24..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 25..........................................

ad. No. 56, 1999

 

 

rep. No. 73, 2006

 

s. 26..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 27..........................................

ad. No. 56, 1999

 

 

rep. No. 73, 2006

 

ss. 28, 29..................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s. 30..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s. 31..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s. 32..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

ss. 33, 34..................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s. 35..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 36..........................................

ad. No. 56, 1999

 

 

rs. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 37..........................................

ad. No. 56, 1999

 

 

am. Nos. 59 and 177, 1999

 

 

rep. No. 73, 2006

 

s. 38..........................................

ad. No. 56, 1999

 

 

rep. No. 179, 1999

 

s. 39..........................................

ad. No. 56, 1999

 

 

am. Nos. 59 and 179, 1999

 

 

rep. No. 73, 2006

 

s. 40..........................................

ad. No. 56, 1999

 

 

rs. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 41..........................................

ad. No. 56, 1999

 

 

rep. No. 179, 1999

 

s. 42..........................................

ad. No. 56, 1999

 

 

am. No. 179, 1999

 

 

rep. No. 92, 2000

 

s. 43..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 92, 2000

 

s. 44..........................................

ad. No. 56, 1999

 

 

am. No. 179, 1999

 

 

rep. No. 92, 2000

 

s. 45..........................................

ad. No. 56, 1999

 

 

am. No. 179, 1999

 

 

rep. No. 92, 2000

 

s. 46..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 92, 2000

 

s. 46A.......................................

ad. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 47..........................................

ad. No. 56, 1999

 

 

am. Nos. 59 and 179, 1999; No. 44, 2000

 

 

rep. No. 101, 2004

 

s. 48..........................................

ad. No. 56, 1999

 

 

am. Nos. 59 and 179, 1999

 

 

rep. No. 101, 2004

 

s. 49..........................................

ad. No. 56, 1999

 

 

rep. No. 73, 2006

 

s. 50..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 51..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 52..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 52A.......................................

ad. No. 177, 1999

 

 

am. No. 156, 2000; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 53..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 92, 2000; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 54..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 146, 2001

 

 

rep. No. 73, 2006

 

s. 55..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s 56...........................................

ad No 56, 1999

 

 

am No 59, 1999

 

 

rep No 73, 2006

 

s 57...........................................

ad No 56, 1999

 

 

am No 59, 1999

 

 

rep No 73, 2006

 

s. 58..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 179, 1999

 

s. 59..........................................

ad. No. 56, 1999

 

 

rep. No. 73, 2006

 

ss. 60, 61..................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 62..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999 (as am. by No. 176, 1999); Nos. 176 and 177, 1999; Nos. 92 and 156, 2000; No. 73, 2001; No. 134, 2004; Nos. 78 and 160, 2005

 

 

rep. No. 73, 2006

 

Division 7A..............................

ad. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 62A.......................................

ad. No. 59, 1999

 

 

rep. No. 73, 2006

 

Division 7B...............................

ad. No. 177, 1999

 

 

rep. No. 73, 2006

 

s 62B........................................

ad No 177, 1999

 

 

rep No 73, 2006

 

s 62C........................................

ad No 177, 1999

 

 

rep No 73, 2006

 

ss. 63-65..................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 66..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999; No. 91, 2000

 

 

rep. No. 73, 2006

 

s. 67..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 68..........................................

ad. No. 56, 1999

 

 

am. Nos. 59 and 176, 1999; Nos. 10 and 122, 2003

 

 

rep. No. 73, 2006

 

s. 69..........................................

ad. No. 56, 1999

 

 

am. No. 59, 1999

 

 

rep. No. 73, 2006

 

s. 70..........................................

ad. No. 56, 1999

 

 

am. Nos. 59, 176 and 177, 1999; Nos. 91, 92 and 156, 2000; No. 73, 2001; No. 10, 2005

 

 

rep. No. 73, 2006

 

Heading to.................................
The Schedules

rep. No. 136, 2012

 

First Schedule...........................

am. No. 39, 1953

 

 

rep. No. 136, 2012

 

Second Schedule.......................

am. Nos. 28, 39, 40 and 52, 1953

 

 

rep. No. 136, 2012

 

Schedule 1

 

 

Schedule 1................................

ad. No. 178, 1999

 

Chapter 2

 

 

Chapter 2 heading.....................

ad. No. 73, 2006

 

Part 2-1

 

 

Part 2-1.....................................

ad. No. 178, 1999

 

Division 6

 

 

s. 6-1........................................

ad. No. 178, 1999

 

 

am. No. 44, 2000; No. 150, 2003; No 82, 2014; No 169, 2015

 

s. 6-5........................................

ad. No. 178, 1999

 

 

am. No. 73, 2001

 

s. 6-10......................................

ad. No. 178, 1999

 

Part 2-5

 

 

Part 2-5.....................................

ad. No. 178, 1999

 

Division 10

 

 

s. 10-1......................................

ad. No. 178, 1999

 

 

am. No. 86, 2000

 

s 10-5.......................................

ad No 178, 1999

 

 

am No 86, 2000; No 168, 2001; No 15, 2002; No 66, 2003; No 9, 2007; No 15, 2007; No 79, 2007; No 32, 2008; No 56, 2010; No 75, 2010; No 58, 2012; No 10, 2016; No 53, 2016; No 132, 2017

 

Division 11

 

 

s. 11-1......................................

ad. No. 178, 1999

 

 

am. No. 44, 2000; No. 150, 2003; No. 101, 2006; No. 56, 2010; Nos. 12 and 14, 2012; No 88, 2013; No 82 and 96, 2014; No 169, 2015; No 116, 2018

 

s. 11-5......................................

ad. No. 178, 1999

 

Division 12

 

 

Subdivision 12-A

 

 

s. 12-1......................................

ad. No. 178, 1999

 

 

am. No. 168, 2001; No. 66, 2003; No. 15, 2007; No. 92, 2008; No 70, 2015; No 81, 2016

 

s 12-5.......................................

ad No 178, 1999

 

 

am No 168, 2001; No 66, 2003; No 15, 2007; No 79, 2007; No 56, 2010; No 75, 2010; No 53, 2016

 

s. 12-7......................................

ad. No. 86, 2000

 

 

am. No. 20, 2004

 

s. 12-10....................................

ad. No. 178, 1999

 

s. 12-15....................................

ad. No. 178, 1999

 

 

rep. No. 133, 2003

 

s. 12-20....................................

ad. No. 163, 2001

 

Subdivision 12-B

 

 

s. 12-35....................................

ad. No. 178, 1999

 

s. 12-40....................................

ad. No. 178, 1999

 

s. 12-45....................................

ad. No. 178, 1999

 

 

am. No. 101, 2006

 

s. 12-47....................................

ad. No. 168, 2001

 

 

am. No. 41, 2005

 

s. 12-50....................................

ad. No. 178, 1999

 

s. 12-55....................................

ad. No. 178, 1999

 

 

am. No. 146, 2001

 

s. 12-60....................................

ad. No. 178, 1999

 

 

rs. No. 179, 1999

 

 

am. No. 91, 2000; No. 41, 2005

 

Subdivision 12-C

 

 

Subdivision 12-C heading.........

rs. No. 56, 2010

 

Subdivision 12-C......................

rs. No. 15, 2007

 

s. 12-80....................................

ad. No. 178, 1999

 

 

am. No. 8, 2007

 

 

rs. No. 15, 2007

 

s. 12-85....................................

ad. No. 178, 1999

 

 

rs. No. 15, 2007

 

 

am. No. 56, 2010

 

s. 12-90....................................

ad. No. 178, 1999

 

 

rs. No. 15, 2007

 

Subdivision 12-D

 

 

s 12-110...................................

ad No 178, 1999

 

 

am No 76, 2000; No 52, 2004; No 105, 2010; No 109, 2012; No 15, 2017

 

s. 12-115..................................

ad. No. 178, 1999

 

s. 12-120..................................

ad. No. 178, 1999

 

Subdivision 12-E

 

 

s 12-140...................................

ad No 178, 1999

 

 

am No 101, 2006; No 15, 2019

 

s. 12-145..................................

ad. No. 178, 1999

 

s. 12-150..................................

ad. No. 178, 1999

 

 

rs. No. 101, 2006

 

s 12-152...................................

ad No 15, 2019

 

s. 12-155..................................

ad. No. 178, 1999

 

 

am. No. 41, 2005

 

s. 12-160..................................

ad. No. 178, 1999

 

s. 12-165..................................

ad. No. 178, 1999

 

 

am. No. 23, 2005

 

s. 12-170..................................

ad. No. 178, 1999

 

Group heading to s. 12-175......

ad. No. 75, 2010

 

s. 12-175..................................

ad. No. 75, 2010

 

s. 12-180..................................

ad. No. 75, 2010

 

s. 12-185..................................

ad. No. 75, 2010

 

s. 12-190..................................

ad. No. 178, 1999

 

 

am. No. 91, 2000; No. 66, 2003; No. 75, 2010; No 2, 2015

 

Subdivision 12-F

 

 

s. 12-210..................................

ad. No. 178, 1999

 

s. 12-215..................................

ad. No. 178, 1999

 

 

am. No. 44, 2000

 

s. 12-220..................................

ad. No. 178, 1999

 

s. 12-225..................................

ad. No. 178, 1999

 

s. 12-245..................................

ad. No. 178, 1999

 

s. 12-250..................................

ad. No. 178, 1999

 

 

am. No. 44, 2000

 

s. 12-255..................................

ad. No. 178, 1999

 

 

rs. No. 101, 2006

 

s. 12-260..................................

ad. No. 178, 1999

 

s. 12-280..................................

ad. No. 178, 1999

 

s. 12-285..................................

ad. No. 178, 1999

 

 

am. No. 44, 2000

 

s. 12-300..................................

ad. No. 178, 1999

 

Subdivision 12-FA

 

 

Subdivision 12-FA....................

ad. No. 15, 2002

 

s. 12-305..................................

ad. No. 15, 2002

 

 

am. No. 15, 2007

 

s. 12-310..................................

ad. No. 15, 2002

 

 

am. No. 15, 2007

 

Subdivision 12-FAA

 

 

Subdivision 12-FAA.................

ad. No. 9, 2007 (md)

 

s. 12-312..................................

ad. No. 9, 2007 (md)

 

s. 12-313..................................

ad. No. 9, 2007 (md)

 

Subdivision 12-FB

 

 

Subdivision 12-FB....................

ad. No. 66, 2003