Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 1, 1953
Compilation No. 197
Compilation date: 1 January 2023
Includes amendments up to: Act No. 89, 2022
Registered: 27 January 2023
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. 84, 2022
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 January 2023 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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........................................................... 4
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 corporate country by country reporting entities 8
3E.......................... Reporting of information about entity with PRRT payable 10
3F.......................... Reporting of information about junior minerals exploration incentive offset 11
3G......................... Electronic invoicing.......................................................... 11
3H......................... Reporting of information about research and development tax offset 12
Part II--Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation 14
4............................ Commissioner and Second Commissioners of Taxation... 14
4A......................... Statutory Agency etc. for purposes of Public Service Act 14
5............................ Tenure of Commissioner and Second Commissioners..... 14
5A......................... Remuneration and allowances of Commissioner and Second Commissioners 14
6............................ Leave of absence............................................................... 15
6A......................... Resignation....................................................................... 15
6B.......................... Acting appointments......................................................... 15
6C.......................... Suspension and removal from office of Commissioner or Second Commissioner 16
6D......................... Powers of Second Commissioner..................................... 18
7............................ Deputy Commissioners of Taxation................................. 18
8............................ Delegation......................................................................... 19
Part IIA--The general interest charge 20
8AAA................... Overview.......................................................................... 20
8AAB.................... When the general interest charge applies........................... 20
8AAC.................... Amount of the general interest charge............................... 26
8AAD................... What is the general interest charge rate?......................... 27
8AAE.................... When the charge is due and payable................................. 28
8AAF.................... Notification by Commissioner.......................................... 28
8AAG................... Remission of the charge.................................................... 28
8AAGA................ Rounding of the charge..................................................... 29
8AAH................... Judgment for payment of an unpaid amount..................... 29
Part IIB--Running balance accounts, application of payments and credits, and related matters 31
Division 1--Preliminary 31
8AAZA................. Definitions........................................................................ 31
8AAZAA.............. Amounts relating to Coronavirus economic response payments 34
8AAZB................. Trustee to be treated as separate entity for each capacity... 34
Division 2--Running Balance Accounts (or RBAs) 35
8AAZC................. Establishment of RBAs.................................................... 35
8AAZD................. Allocation of tax debts to RBAs....................................... 35
8AAZF.................. General interest charge on RBA deficit debt..................... 36
8AAZG................. RBA statements................................................................ 36
8AAZH................. Liability for RBA deficit debt........................................... 36
8AAZI................... RBA statement to be evidence.......................................... 37
8AAZJ.................. Evidentiary certificate about RBA transactions etc............ 37
Division 3--Treatment of payments, credits and RBA surpluses 39
8AAZL.................. Amounts covered by this Division................................... 39
8AAZLA............... Method 1--allocating the amount first to an RBA............ 40
8AAZLB............... Method 2--applying the amount first against a non-RBA tax debt 40
8AAZLC............... RBA surplus and related credits must remain equivalent if one or the other is applied 41
8AAZLD............... Special priority credits...................................................... 41
8AAZLE............... Instructions to Commissioner not binding........................ 42
Division 3A--Refunds of RBA surpluses and credits 43
8AAZLF............... Commissioner must refund RBA surpluses and credits... 43
8AAZLG............... Retaining refunds until information or notification given.. 44
8AAZLGA............ Retaining refunds while Commissioner verifies information 44
8AAZLGB............ Retaining refunds until notification under Division 389 or ascertainment of liability 47
8AAZLH............... How refunds are made...................................................... 49
Division 4--Miscellaneous provisions about tax debts 50
8AAZM................ When payments are treated as received............................. 50
8AAZMA............. Electronic payment of tax debts........................................ 50
8AAZMB.............. Saturdays, Sundays and public holidays........................... 50
8AAZN................. Overpayments made by the Commissioner under taxation laws 51
Part III--Prosecutions and offences 52
Division 1--Preliminary 52
8A......................... Interpretation..................................................................... 52
8AC....................... Application of Part to the Tax Agent Services Act 2009.... 53
Division 2--Offences 54
Subdivision A--Failure to comply with taxation requirements 54
8B.......................... Interpretation..................................................................... 54
8C.......................... Failure to comply with requirements under taxation law... 55
8D......................... Failure to answer questions when attending before the Commissioner etc. 56
8E.......................... Penalties for failure to comply with requirements under taxation law 57
8F.......................... Election to treat offence otherwise than as prescribed taxation offence 57
8G......................... Order to comply with requirement.................................... 58
8H......................... Penalty for failure to comply with order to comply........... 58
8HA...................... Court may order payment of amount in addition to penalty 59
Subdivision B--Offences relating to statements, records and certain other Acts 59
8J........................... Interpretation..................................................................... 59
8K.......................... False or misleading statements.......................................... 66
8L.......................... Incorrectly keeping records etc......................................... 68
8M......................... Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A) 69
8N......................... Recklessly making false or misleading statements............ 69
8Q......................... Recklessly incorrectly keeping records etc........................ 71
8R.......................... Penalties for offences against sections 8N and 8Q........... 71
8S.......................... Election to treat offence otherwise than as prescribed taxation offence 72
8T.......................... Incorrectly keeping records with intention of deceiving or misleading etc. 72
8U......................... Falsifying or concealing identity with intention of deceiving or misleading etc. 73
8V......................... Penalties for offences against sections 8T and 8U............ 74
8W......................... Court may order payment of amount in addition to penalty 74
Subdivision BAA--Offences relating to electronic sales suppression tools 78
8WAA................... Object of this Subdivision................................................ 78
8WAB................... Interpretation..................................................................... 78
8WAC................... Producing or supplying electronic sales suppression tools 79
8WAD................... Possessing electronic sales suppression tools................... 80
8WAE................... Incorrectly keeping records using electronic sales suppression tools 80
Subdivision BA--Offences relating to tax file numbers 81
8WA...................... Unauthorised requirement etc. that tax file number be quoted 81
8WB...................... Unauthorised recording etc. of tax file number................. 82
8WC...................... Conducting affairs so as to avoid tax file number requirements 84
Subdivision C--Miscellaneous 85
8XA...................... Unauthorised access to taxation records........................... 85
8Y......................... Liability of officers etc. of corporations............................ 85
8Z.......................... Evidentiary certificate relating to previous convictions..... 86
Division 3--Prosecution of taxation offences 88
8ZA....................... Prosecution of taxation offences....................................... 88
8ZB....................... Prosecution may be commenced at any time..................... 89
8ZC....................... Place where offence committed......................................... 89
8ZD....................... Conduct by employees or agents of corporations............. 90
8ZE........................ Civil penalty not payable if prosecution instituted............. 90
8ZF........................ Penalties for corporations................................................. 91
8ZG....................... Enforcement of orders for payment.................................. 91
8ZH....................... Penalties not to relieve from tax........................................ 92
Division 4--Prescribed taxation offences 93
8ZJ........................ Prosecution of prescribed taxation offences...................... 93
8ZK....................... Protection of witnesses..................................................... 94
8ZL........................ Averment.......................................................................... 95
8ZM...................... Evidence of authority to institute proceedings................... 95
8ZN....................... Costs................................................................................. 96
Division 5--Service of summons for prescribed taxation offences 97
9............................ Interpretation..................................................................... 97
10.......................... Service of summons by post............................................. 97
11.......................... Notice of conviction in absentia....................................... 98
12.......................... Notice of intention to issue warrant in default of payment 98
13.......................... Limitation of action to enforce payment of fine................. 99
13A....................... Setting aside of conviction or order.................................. 99
13B........................ Proof of service of summons or notice........................... 102
13C........................ Application of other laws................................................ 102
Division 6--Setting aside etc. of conviction or order on application of Commissioner 103
13CA..................... Setting aside etc. of conviction or order on application of Commissioner 103
Part IIIA--Co-operation between Commonwealth and State taxation authorities 105
Division 1--Interpretation 105
13D....................... Interpretation................................................................... 105
Division 2--Trans-border investigations 107
13E........................ State taxation officers may refer matters to Commissioner for investigation 107
13F........................ Access to documents etc................................................. 107
13G....................... Commissioner may obtain information and evidence...... 108
Division 4--Certification by State taxation officer of copies of, and extracts from, documents 110
13K........................ Certification by State taxation officer of copies of, and extracts from, documents 110
Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws 112
13L........................ Australian Taxation Office may perform functions under State/Territory debits tax laws 112
Part IVA--Departure from Australia of certain tax debtors 114
Division 1--Interpretation 114
14Q....................... Interpretation................................................................... 114
Division 2--Prohibition and authorisation of departure of certain tax debtors 115
14R........................ Departure from Australia of certain tax debtors prohibited 115
14S........................ Departure prohibition orders........................................... 115
14T........................ Revocation and variation of departure prohibition orders 116
14U....................... Departure authorisation certificates................................. 117
Division 3--Appeals from, and review of, decisions of the Commissioner 120
14V....................... Appeals to courts against making of departure prohibition orders 120
14W....................... Jurisdiction of courts...................................................... 120
14X....................... Orders of court on appeal............................................... 120
14Y....................... Applications for review of certain decisions................... 121
Division 4--Enforcement 122
14Z........................ Powers of authorised officers......................................... 122
14ZA..................... Certain tax debtors to produce authority to depart etc..... 123
Part IVC--Taxation objections, reviews and appeals 124
Division 1--Introduction 124
14ZL...................... Part applies to taxation objections................................... 124
14ZM.................... Division 2--Interpretive................................................. 124
14ZN..................... Division 3--Taxation objections.................................... 124
14ZO..................... Division 4--Tribunal review.......................................... 124
14ZP...................... Division 5--Federal Court appeals................................. 124
Division 2--Interpretive provisions 125
14ZQ..................... General interpretation provisions.................................... 125
14ZR..................... Taxation decisions covered by single notice to be treated as single decision 126
14ZS...................... Ineligible income tax remission decisions....................... 127
Division 3--Taxation objections 128
14ZU..................... How taxation objections are to be made.......................... 128
14ZV..................... Limited objection rights in the case of certain amended taxation decisions 128
14ZVA.................. Limited objection rights because of other objections....... 128
14ZVB.................. Objections relating to excess concessional contributions 129
14ZVC.................. Objections relating to non-concessional contributions.... 130
14ZW.................... When taxation objections are to be made........................ 131
14ZX..................... Commissioner to consider applications for extension of time 137
14ZY..................... Commissioner to decide taxation objections................... 138
14ZYA.................. Person may require Commissioner to make an objection decision 138
14ZYB.................. Requiring Commissioner to make a private ruling.......... 139
14ZZ...................... Person may seek review of, or appeal against, Commissioner's decision 140
Division 4--AAT review of objection decisions and extension of time refusal decisions 141
14ZZA................... Modified AAT Act to apply........................................... 141
14ZZB................... Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions 141
14ZZC................... Modification of section 29 of the AAT Act.................... 141
14ZZD................... Modification of section 30 of the AAT Act.................... 142
14ZZE................... Hearings before Tribunal to be held in private if applicant so requests 142
14ZZF................... Modification of section 37 of the AAT Act.................... 143
14ZZG................... Modification of section 38 of the AAT Act.................... 144
14ZZH................... Modification of section 41 of the AAT Act.................... 144
14ZZJ.................... Modification of section 43 of the AAT Act.................... 145
14ZZK................... Grounds of objection and burden of proof..................... 146
14ZZL................... Implementation of Tribunal decisions............................. 146
14ZZM.................. Pending review not to affect implementation of taxation decisions 146
Division 5--Court appeals against objection decisions 148
14ZZN................... Time limit for appeals..................................................... 148
14ZZO................... Grounds of objection and burden of proof..................... 148
14ZZP................... Order of court on objection decision............................... 148
14ZZQ................... Implementation of court order in respect of objection decision 148
14ZZR................... Pending appeal not to affect implementation of taxation decisions 149
14ZZS................... Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1) 149
Part IVD--Protection for whistleblowers 152
14ZZT................... Disclosures qualifying for protection under this Part...... 152
14ZZU................... Eligible whistleblowers................................................... 153
14ZZV................... Eligible recipients............................................................ 154
14ZZW.................. Confidentiality of whistleblower's identity..................... 155
14ZZX................... Disclosure that qualifies for protection not actionable etc. 156
14ZZY................... Victimisation prohibited.................................................. 157
14ZZZ................... Compensation and other remedies--circumstances in which an order may be made 158
14ZZZAA............. Detriment........................................................................ 160
14ZZZA................ Compensation and other remedies--orders that may be made 161
14ZZZB................. Identifying information not to be disclosed etc. to courts or tribunals 163
14ZZZC................. Costs only if proceedings instituted vexatiously etc........ 163
14ZZZD................ Interaction between civil proceedings and criminal offences 164
14ZZZE................. Compensation for acquisition of property....................... 164
Part V--Miscellaneous 165
15.......................... Appearance by Commissioner etc................................... 165
15A....................... Certification by Commissioner of copies of, and extracts from, documents 166
15B........................ Recoverable advances..................................................... 168
15C........................ Recoverable payments.................................................... 169
15D....................... Reports about recoverable advances and recoverable payments 171
16.......................... Payments out of Consolidated Revenue Fund................ 173
16A....................... Regulations may provide for methods of payment of tax liabilities etc. 174
16B........................ Certain liabilities to be reduced to nearest multiple of 5 cents.. 175
17.......................... Powers of taxation officers in relation to references to currency etc. 175
17A....................... Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters............................................................................ 176
18.......................... Regulations..................................................................... 177
Schedule 1--Collection and recovery of income tax and other liabilities 178
Chapter 2--Collection, recovery and administration of income tax 178
Part 2-1--Introduction to the Pay as you go (PAYG) system 178
Division 6--Guide to Parts 2-5 and 2-10 178
6-1......................... What Parts 2-5 and 2-10 are about.................................. 178
6-5......................... The Pay as you go (PAYG) system............................... 178
6-10....................... How the amounts collected are dealt with....................... 179
Part 2-5--Pay as you go (PAYG) withholding 180
Division 10--Guide to Part 2-5 180
10-1....................... What this Part is about.................................................... 180
10-5....................... Summary of withholding payments................................ 180
Division 11--Preliminary matters 183
11-1....................... Object of this Part........................................................... 183
11-5....................... Constructive payment..................................................... 183
Division 12--Payments from which amounts must be withheld 185
Subdivision 12-A--General rules 185
12-1....................... General exceptions.......................................................... 186
12-5....................... What to do if more than one provision requires a withholding 187
12-7....................... Division does not apply to alienated personal services payments 189
12-10..................... Division does not apply to non-cash benefits................. 189
12-20..................... Application of Division and regulations to non-share dividends 189
Subdivision 12-B--Payments for work and services 190
12-35..................... Payment to employee...................................................... 190
12-40..................... Payment to company director.......................................... 190
12-45..................... Payment to office holder................................................. 190
12-47..................... Payment to religious practitioners................................... 191
12-50..................... Return to work payment................................................. 191
12-55..................... Voluntary agreement to withhold.................................... 192
12-60..................... Payment under labour hire arrangement, or specified by regulations 193
Subdivision 12-C--Payments for retirement or because of termination of employment 194
12-80..................... Superannuation income streams and annuities................ 194
12-85..................... Superannuation lump sums and payments for termination of employment 194
12-90..................... Unused leave payments.................................................. 194
Subdivision 12-D--Benefit and compensation payments 194
12-110................... Social Security or other benefit payment......................... 195
12-115................... Commonwealth education or training payment............... 195
12-120................... Compensation, sickness or accident payment................. 196
Subdivision 12-E--Payments where TFN or ABN not quoted 196
Payment in respect of investment 197
12-140................... Recipient does not quote tax file number........................ 197
12-145................... Investor becoming presently entitled to income of a unit trust 198
12-150................... Limited application of section 12-140 to payment under financial arrangement 199
12-152................... Limited application of section 12-140 to payment covered by section 12A-205 200
12-155................... When investor may quote ABN as alternative................ 200
12-160................... Investment body unaware that exemption from quoting TFN has stopped applying 200
12-165................... Exception for fully franked dividend.............................. 201
12-170................... Exception for payments below thresholds set by regulations 201
Payment of income of closely held trust where TFN not quoted 201
12-175................... Trustee distributes income of closely held trust.............. 201
12-180................... Beneficiary becomes presently entitled to income of closely held trust 203
12-185................... Exception for payments below thresholds set by regulations 204
Payment for a supply 205
12-190................... Recipient does not quote ABN....................................... 205
Subdivision 12-F--Dividend, interest and royalty payments 208
Dividends 209
12-210................... Dividend payment to overseas person............................ 209
12-215................... Dividend payment received for foreign resident............. 209
12-220................... Application to part of a dividend..................................... 210
12-225................... Application to distribution by a liquidator or other person 210
Interest 210
12-245................... Interest payment to overseas person............................... 210
12-250................... Interest payment received for foreign resident................ 211
12-255................... Interest payment derived by lender in carrying on business through overseas permanent establishment 211
12-260................... Lender to notify borrower if interest derived through overseas permanent establishment 212
Royalties 212
12-280................... Royalty payment to overseas person............................... 212
12-285................... Royalty payment received for foreign resident................ 213
General 214
12-300................... Limits on amount withheld under this Subdivision......... 214
Subdivision 12-FA--Departing Australia superannuation payments 214
12-305................... Departing Australia superannuation payment................. 214
12-310................... Limits on amount withheld under this Subdivision......... 214
Subdivision 12-FAA--Excess untaxed roll-over amount 215
12-312................... Untaxed roll-over superannuation benefits..................... 215
12-313................... Limits on amount withheld under this Subdivision......... 215
Subdivision 12-FB--Payments to foreign residents etc. 216
12-315................... Payment to foreign resident etc....................................... 216
12-317................... Payment received for foreign resident etc....................... 217
12-319................... Exemptions from withholding obligations under this Subdivision 218
Subdivision 12-FC--Labour mobility programs 219
12-319A................ Payment to employee...................................................... 220
Subdivision 12-G--Payments in respect of mining on Aboriginal land, and natural resources 220
Mining on Aboriginal land 220
12-320................... Mining payment.............................................................. 220
Natural resources 221
12-325................... Natural resource payment............................................... 221
12-330................... Payer must ask Commissioner how much to withhold... 222
12-335................... Commissioner may exempt from section 12-330, subject to conditions 222
Subdivision 12-H--Distributions of withholding MIT income 223
Guide to Subdivision 12-H 223
12-375................... What this Subdivision is about....................................... 223
Operative provisions 225
12-383................... Meaning of withholding MIT.......................................... 225
12-385................... Withholding by withholding MITs................................. 226
12-390................... Withholding by custodians and other entities.................. 227
12-395................... Requirement to give notice or make information available 230
12-405................... Meaning of fund payment--general case........................ 233
12-410................... Entity to whom payment is made.................................... 236
12-415................... Failure to give notice or make information available: administrative penalty 236
12-420................... Agency rules................................................................... 237
12-425................... Meaning of clean building managed investment trust.... 237
12-430................... Meaning of clean building.............................................. 238
12-435................... Meaning of non-concessional MIT income.................... 239
12-436................... Meaning of asset entity, operating entity, cross staple arrangement and stapled entity 240
12-437................... Meaning of MIT cross staple arrangement income....... 241
12-438................... MIT cross staple arrangement income--de minimis exception 243
12-439................... MIT cross staple arrangement income--approved economic infrastructure facility exception 245
12-440................... Transitional--MIT cross staple arrangement income...... 246
12-441................... Integrity rule--concessional cross staple rent cap........... 249
12-442................... Meaning of excepted MIT CSA income........................... 250
12-443................... Concessional cross staple rent cap--existing lease with specified rent or rent method 250
12-444................... Concessional cross staple rent cap--general................... 251
12-445................... Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income........................................................................................ 253
12-446................... Meaning of MIT trading trust income............................ 254
12-447................... Transitional--MIT trading trust income......................... 255
12-448................... Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land 256
12-449................... Transitional--MIT agricultural income........................... 257
12-450................... Meaning of MIT residential housing income.................. 258
12-451................... Transitional--MIT residential housing income............... 259
12-452................... Meaning of residential dwelling asset............................ 261
12-453................... MIT agricultural income and MIT residential housing income--capital gains in relation to membership interests........................................................................... 261
Subdivision 12-J--FHSS released amounts 263
12-460................... FHSS released amounts.................................................. 263
Division 12A--Distributions by AMITs (including deemed payments) 264
Guide to Division 12A 264
12A-1.................... What this Division is about............................................. 264
Subdivision 12A-A--Distributions by AMITs relating to dividend, interest and royalties 265
Guide to Subdivision 12A-A 265
12A-5.................... What this Subdivision is about....................................... 265
Operative provisions 265
12A-10.................. Deemed payments--no obligation to withhold under Subdivision 12-F (dividend, interest and royalty payments)....................................................................... 265
12A-15.................. Dividend, interest or royalty payments relating to AMIT--requirement to give notice or make information available.......................................................................... 266
12A-20.................. Failure to give notice or make information available under section 12A-15: administrative penalty 269
12A-25.................. Meaning of AMIT DIR payment..................................... 269
12A-30.................. Meaning of AMIT dividend payment.............................. 270
12A-35.................. Meaning of AMIT interest payment................................ 271
12A-40.................. Meaning of AMIT royalty payment................................. 272
Subdivision 12A-B--Distributions by AMITs relating to Subdivision 12-H fund payments 273
Guide to Subdivision 12A-B 273
12A-100................ What this Subdivision is about....................................... 273
Operative provisions 273
12A-105................ Deemed payments--no obligation to withhold under Subdivision 12-H 273
12A-110................ Meaning of fund payment--AMITs............................... 274
Subdivision 12A-C--Deemed payments by AMITs etc. 278
Guide to Subdivision 12A-C 278
12A-200................ What this Subdivision is about....................................... 278
Operative provisions 279
12A-205................ Issue of AMMA statement etc. deemed to be payment... 279
12A-210................ Post-AMMA actual payment and pre-AMMA actual payment in respect of deemed payment 281
12A-215................ AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc. 282
12A-220................ Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc. 283
Division 13--Alienated personal services payments 286
13-1....................... Object of this Division.................................................... 286
13-5....................... Payment to the Commissioner in respect of alienated personal services payments 286
13-10..................... Alienated personal services payments............................. 289
13-15..................... Personal services payment remitters............................... 290
13-20..................... Time for payments to Commissioner for alienated personal services payments made during 2000-01 291
Division 14--Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner 292
Subdivision 14-A--Non-cash benefits 292
14-1....................... Object of this Subdivision.............................................. 292
14-5....................... Provider of non-cash benefit must pay amount to the Commissioner if payment would be subject to withholding..................................................................... 292
14-10..................... Dividend, interest or royalty received, for a foreign resident, in the form of a non-cash benefit 293
14-15..................... Payer can recover amount paid to the Commissioner...... 294
Subdivision 14-B--Accruing gains 294
14-50..................... Object of this Subdivision.............................................. 294
14-55..................... Liability for TFN withholding tax................................... 295
14-60..................... Investment body may recover TFN withholding tax from investor 296
14-65..................... Application of rules in Division 18................................. 296
14-75..................... Overpayment of TFN withholding tax............................ 297
14-85..................... Other laws do not exempt from TFN withholding tax.... 297
Subdivision 14-C--Shares and rights under employee share schemes 298
14-155................... Liability for TFN withholding tax (ESS)........................ 298
14-160................... Employer may give individual tax file numbers to provider 299
14-165................... Provider may recover TFN withholding tax (ESS) from individual 299
14-170................... Application of rules in Division 18................................. 300
14-175................... Overpayment of TFN withholding tax (ESS)................. 300
14-180................... Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997 300
Subdivision 14-D--Capital proceeds involving foreign residents and taxable Australian property 301
14-200................... Certain acquisitions of taxable Australian property from foreign residents 301
14-205................... Effect of look-through earnout rights.............................. 302
14-210................... Whether an entity is a relevant foreign resident............... 303
14-215................... Excluded transactions..................................................... 305
14-220................... Commissioner clearance certificates................................ 307
14-225................... Entity declarations........................................................... 307
14-230................... Administrative penalties for false or misleading declarations 308
14-235................... Varying amounts to be paid to the Commissioner.......... 309
Subdivision 14-E--GST payable on taxable supplies of certain real property 310
14-250................... Recipients of certain taxable supplies of real property must pay amounts to Commissioner 311
14-255................... Notification by suppliers of residential premises etc....... 313
Division 15--Working out the amount to withhold 316
Guide to Division 15 316
15-1....................... What this Division is about............................................. 316
Subdivision 15-A--Working out how much to withhold 316
15-10..................... How much to withhold................................................... 317
15-15..................... Variation of amounts required to be withheld................. 317
Subdivision 15-B--Withholding schedules and regulations 318
15-25..................... Commissioner's power to make withholding schedules. 318
15-30..................... Matters to be considered when making withholding schedules 319
15-35..................... Regulations about withholding....................................... 320
Subdivision 15-C--Declarations 321
15-50..................... Declarations.................................................................... 321
Division 16--Payer's obligations and rights 323
Guide to Division 16 323
16-1....................... What this Division is about............................................. 323
Subdivision 16-A--To withhold 323
When to withhold 324
16-5....................... When to withhold an amount.......................................... 324
16-7....................... Treat entity obliged to pay under Subdivision 12A-C as having withheld amount under Division 12 324
16-20..................... Payer discharged from liability to recipient for amount withheld 325
Penalties for not withholding 325
16-25..................... Failure to withhold: offence............................................ 325
16-30..................... Failure to withhold: administrative penalty for entity other than exempt Australian government agency 326
16-35..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty............................ 327
16-40..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment.............................................. 328
16-43..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.......................................................... 328
Subdivision 16-B--To pay withheld amounts to the Commissioner 329
When and how to pay amounts to the Commissioner 329
16-70..................... Entity to pay amounts to Commissioner......................... 329
16-75..................... When amounts must be paid to Commissioner............... 330
16-80..................... Penalty for failure to pay within time.............................. 332
16-85..................... How amounts are to be paid........................................... 332
Who is a large, medium or small withholder 333
16-95..................... Meaning of large withholder.......................................... 333
16-100................... Meaning of medium withholder...................................... 334
16-105................... Meaning of small withholder.......................................... 334
16-110................... Commissioner may vary withholder's status downwards 334
16-115................... Commissioner may vary withholder's status upwards... 335
Subdivision 16-BA--To be registered 336
Registration of withholders 337
16-140................... Withholders must be registered....................................... 337
16-141................... Registration and cancellation........................................... 338
Branch registration 338
16-142................... Branches may be registered............................................ 338
16-143................... Separate amounts for entities and branches..................... 339
16-144................... Cancellation of branch registration.................................. 339
16-145................... Effect on branches of cancelling the entity's registration 339
Registration of employers of working holiday makers 340
16-146................... Employers of working holiday makers must be registered 340
16-147................... Registering employers of working holiday makers......... 340
16-148................... Cancelling the registration of employers of working holiday makers 342
Subdivision 16-C--To provide information 344
To the Commissioner 344
16-150................... Commissioner must be notified of amounts.................... 344
16-152................... Annual reports--Withholding payments covered by section 12-175 345
16-153................... Annual reports--other payments.................................... 346
To recipients of withholding payments 349
16-155................... Annual payment summary.............................................. 349
16-156................... Annual payment summary for sections 12-175 and 12-180 351
16-157................... Payment summary for Subdivision 12-H....................... 351
16-160................... Part-year payment summary........................................... 352
16-165................... Payment summaries for superannuation lump sums and payments for termination of employment 353
16-166................... Payment summary for a departing Australia superannuation payment 354
16-167................... Payment summary for payment to recipient who does not quote ABN 354
16-170................... Form and content of payment summary.......................... 355
16-175................... Penalty for not providing payment summary.................. 356
16-180................... Commissioner may exempt entity from giving payment summary 357
16-182................... Definition of reportable employer superannuation contribution 357
Subdivision 16-D--Additional rights and obligations of entity that makes a payment 358
16-195................... Payer's right to recover amounts of penalty: certain withholding taxes 358
Division 18--Recipient's entitlements and obligations 360
Subdivision 18-A--Crediting withheld amounts 360
Guide to Subdivision 18-A 360
18-1....................... What this Subdivision is about....................................... 360
General exception 362
18-5....................... No credit for refunded amount........................................ 362
Entitlement to credits: income tax liability 362
18-10..................... Application of sections 18-15, 18-20 and 18-25............. 362
18-15..................... Tax credit for recipient of withholding payments............ 363
18-20..................... Tax credit where recipient is a partnership...................... 363
18-25..................... Tax credit where recipient is a trust................................. 364
18-27..................... Tax credit for alienated personal services payments........ 366
Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program 366
18-30..................... Credit: dividend, interest or royalty................................. 366
18-32..................... Credit: amount attributable to fund payment................... 367
18-33..................... Credit: labour mobility programs.................................... 368
18-35..................... Credit: penalty under section 12-415, 16-30, 16-35 or 16-40 or related general interest charge 368
18-40..................... Credit: liability under Part 4-25....................................... 370
Entitlement to credit: departing Australia superannuation payment 372
18-42..................... Credit--departing Australia superannuation payment..... 372
Entitlement to credit: mining payment 373
18-45..................... Credit--mining payment................................................. 373
Entitlement to credit: Petroleum resource rent tax 374
18-55..................... Credit--Natural resource payments................................ 374
Entitlement to credit: taxable supply of real property 374
18-60..................... Credit--payment relating to taxable supply of real property 374
Subdivision 18-B--Refund of certain withheld amounts 375
18-65..................... Refund of withheld amounts by the payer to the recipient 375
18-70..................... Refund of withheld amounts by the Commissioner to the recipient 378
18-80..................... Refund by Commissioner of amount withheld from payment in respect of investment 380
18-85..................... Refund by Commissioner of amount withheld from payment in respect of supply of real property 381
Subdivision 18-C--Recipient's obligations 381
18-100................... Obligation to keep payment summary............................. 381
Subdivision 18-D--Directors etc. of non-complying companies 382
Object of Subdivision 383
18-120................... Object of Subdivision..................................................... 383
PAYG withholding non-compliance tax 383
18-125................... Directors of non-complying companies.......................... 383
18-130................... Directors of non-complying companies--tax reduced in certain circumstances 385
18-135................... Associates of directors of non-complying companies..... 387
18-140................... Notices............................................................................ 390
18-145................... When PAYG withholding non-compliance tax must be paid.. 392
18-150................... General interest charge payable on unpaid PAYG withholding non-compliance tax 392
18-155................... Validity of decisions and evidence.................................. 393
18-160................... Rights of indemnity and contribution.............................. 393
Credits for later compliance 394
18-165................... Credits for later compliance--scope............................... 394
18-170................... Credits for later compliance--Commissioner must give notice in certain circumstances 395
18-175................... Credits for later compliance--Commissioner may give notice 396
18-180................... Effect of earlier credits.................................................... 397
Other provisions 398
18-185................... When Commissioner may give notice............................. 398
18-190................... Review of decisions........................................................ 399
Division 20--Other matters 400
Subdivision 20-B--Offences 400
20-35..................... Offences......................................................................... 400
20-40..................... Joining of charges........................................................... 401
20-45..................... Offences that would otherwise be committed by a partnership or unincorporated company 402
Subdivision 20-D--Review of decisions 403
20-80..................... Reviewable decisions...................................................... 403
Division 21--Entitlements relating to insolvent ADIs and general insurers 405
Guide to Division 21 405
21-1....................... What this Division is about............................................. 405
Subdivision 21-A--Treatment of some payments by APRA 405
21-5....................... APRA treated like ADI or general insurance company.. 405
Part 2-10--Pay as you go (PAYG) instalments 407
Division 45--Instalment payments 407
Guide to Division 45 408
45-1....................... What this Division is about............................................. 408
Subdivision 45-A--Basic rules 409
45-5....................... Object of this Part........................................................... 409
45-10..................... Application of Part.......................................................... 411
45-15..................... Liability for instalments.................................................. 411
45-20..................... Information to be given to the Commissioner by certain payers 412
45-25..................... Penalty for failure to notify Commissioner..................... 413
45-30..................... Credit for instalments payable......................................... 413
Subdivision 45-B--When instalments are due 414
45-50..................... Liability to pay instalments............................................. 414
45-60..................... Meaning of instalment quarter....................................... 415
45-61..................... When quarterly instalments are due--payers of quarterly instalments 416
45-65..................... Meaning of instalment month......................................... 417
45-67..................... When monthly instalments are due--payers of monthly instalments 417
45-70..................... When annual instalments are due.................................... 418
45-72..................... Means of payment of instalment..................................... 418
45-75..................... Instalments recoverable in same way as income tax........ 418
45-80..................... General interest charge on late payment.......................... 418
45-90..................... Commissioner may withdraw instalment rate................. 418
Subdivision 45-C--Working out instalment amounts 419
45-110................... How to work out amount of quarterly instalment on instalment income basis 419
45-112................... Amount of instalment for quarterly payer who pays on basis of GDP-adjusted notional tax 420
45-114................... How to work out amount of monthly instalment............ 421
45-115................... How to work out amount of annual instalment............... 422
45-120................... Meaning of instalment income........................................ 423
Subdivision 45-D--Quarterly payers 427
45-125................... Quarterly payer who pays instalments on the basis of instalment income 427
45-130................... Quarterly payer who pays on the basis of GDP-adjusted notional tax 429
45-132................... Quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax 432
45-134................... Quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax 433
Subdivision 45-DA--Monthly payers 434
45-136................... Monthly payer................................................................ 434
45-138................... Monthly payer requirement............................................. 435
Subdivision 45-E--Annual payers 437
When you start and stop being an annual payer 437
45-140................... Choosing to pay annual instalments................................ 437
45-145................... Meaning of instalment group......................................... 439
45-150................... Entity stops being annual payer if involved with GST registration or instalment group 439
45-155................... Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly 440
45-160................... Head company of a consolidated group stops being annual payer 441
Subdivision 45-F--Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income 442
45-200................... Application..................................................................... 442
45-205................... Choosing a varied instalment rate................................... 442
45-210................... Notifying Commissioner of varied instalment rate.......... 443
45-215................... Credit on using varied rate in certain cases..................... 443
Subdivision 45-G--General interest charge payable in certain cases if instalments are too low 444
45-225................... Effect of Subdivision in relation to monthly payers........ 445
45-230................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate 445
45-232................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax........................................................................................ 447
45-233................... Reduction in GIC liability under section 45-232 if shortfall is made up in later instalment 455
45-235................... Liability to GIC on shortfall in annual instalment........... 456
45-240................... Commissioner may remit general interest charge............ 458
Subdivision 45-H--Partnership income 458
45-260................... Instalment income for a period in which you are in a partnership 458
Subdivision 45-I--Trust income included in instalment income of beneficiary 459
45-280................... Instalment income for a period in which you are a beneficiary of a trust 460
45-285................... Instalment income includes distributions by certain resident unit trusts 462
45-286................... Instalment income includes distributions by certain managed investment trusts 464
45-287................... When trusts are disqualified due to concentrated ownership 464
45-288................... Resident investment trusts for beneficiaries who are absolutely entitled 466
45-290................... Exceptions to exclusion of trust capital gains from beneficiary's instalment income 467
Subdivision 45-J--How Commissioner works out your instalment rate and notional tax 467
45-320................... Working out instalment rate............................................ 467
45-325................... Working out your notional tax........................................ 468
45-330................... Working out your adjusted taxable income.................... 470
45-335................... Working out your adjusted withholding income............. 472
45-340................... Adjusted tax on adjusted taxable income or on adjusted withholding income 472
Subdivision 45-K--How Commissioner works out your benchmark instalment rate and benchmark tax 475
45-355................... When Commissioner works out benchmark instalment rate and benchmark tax 475
45-360................... How Commissioner works out benchmark instalment rate 476
45-365................... Working out your benchmark tax................................... 476
45-370................... Working out your adjusted assessed taxable income for the variation year 477
45-375................... Adjusted assessed tax on adjusted assessed taxable income 478
Subdivision 45-L--How Commissioner works out amount of quarterly instalment on basis of GDP-adjusted notional tax 480
45-400................... Working out amount of instalment--payers of 4 quarterly instalments 481
45-402................... Working out amount of instalment--payers of 2 quarterly instalments 482
45-405................... Working out your GDP-adjusted notional tax................ 484
Subdivision 45-M--How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax 486
45-410................... Working out amount of instalment--payers of 4 quarterly instalments 487
45-412................... Working out amount of instalment--payers of 2 quarterly instalments 489
45-415................... Estimating your benchmark tax....................................... 490
45-420................... Credit in certain cases where amount of instalment is nil 491
Subdivision 45-N--How this Part applies to the trustee of a trust 492
Trustees to whom this Part applies 492
45-450................... Trustees to whom a single instalment rate is given......... 492
45-455................... Trustees to whom several instalment rates are given....... 493
45-460................... Rest of Subdivision applies only to multi-rate trustees... 494
45-465................... Meaning of instalment income........................................ 494
45-468................... Multi-rate trustee may pay quarterly instalments............. 495
How Commissioner works out instalment rate and notional tax for a multi-rate trustee 495
45-470................... Working out instalment rate............................................ 495
45-473................... Commissioner must notify you of notional tax............... 496
45-475................... Working out your notional tax........................................ 496
45-480................... Working out your adjusted taxable income.................... 497
45-483................... Meaning of reduced beneficiary's share and reduced no beneficiary's share 497
45-485................... Working out your adjusted withholding income............. 498
How Commissioner works out benchmark instalment rate and benchmark tax for a multi-rate trustee 499
45-525................... When Commissioner works out benchmark instalment rate and benchmark tax 499
45-530................... How Commissioner works out benchmark instalment rate 499
45-535................... Working out your benchmark tax................................... 500
Subdivision 45-P--Anti-avoidance rules 500
45-595................... Object of this Subdivision.............................................. 501
45-597................... Effect of Subdivision in relation to instalment months.... 501
45-600................... General interest charge on tax benefit relating to instalments 501
45-605................... When do you get a tax benefit from a scheme?............... 503
45-610................... What is your tax position for an income year?................ 504
45-615................... What is your hypothetical tax position for an income year? 506
45-620................... Amount on which GIC is payable, and period for which it is payable 506
45-625................... Credit if you also got a tax detriment from the scheme... 507
45-630................... When do you get a tax detriment from a scheme?........... 508
45-635................... No tax benefit or detriment results from choice for which income tax law expressly provides 509
45-640................... Commissioner may remit general interest charge in special cases 511
Subdivision 45-Q--General rules for consolidated groups 511
Guide to Subdivision 45-Q 511
45-700................... What this Subdivision is about....................................... 511
Application of Subdivision 512
45-703................... Effect of this Subdivision and Subdivision 45-R in relation to monthly payers 512
45-705................... Application of Subdivision to head company................. 513
Usual operation of this Part for consolidated group members 517
45-710................... Single entity rule............................................................. 517
45-715................... When instalments are due--modification of section 45-61 518
45-720................... Head company cannot be an annual payer--modification of section 45-140 518
Membership changes 518
45-740................... Change of head company................................................ 518
45-755................... Entry rule (for an entity that becomes a subsidiary member of a consolidated group) 521
45-760................... Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group) 522
45-775................... Commissioner's power to work out different instalment rate or GDP-adjusted notional tax 524
Subdivision 45-R--Special rules for consolidated groups 526
Guide to Subdivision 45-R 526
45-850................... What this Subdivision is about....................................... 526
Operative provisions 527
45-855................... Section 701-1 disregarded for certain purposes.............. 527
45-860................... Member having a different instalment period.................. 527
45-865................... Credit rule....................................................................... 528
45-870................... Head company's liability to GIC on shortfall in quarterly instalment 530
45-875................... Other rules about the general interest charge................... 533
45-880................... Continued application of Subdivision 45-Q to the head company of an acquired group 534
45-885................... Early application of Subdivision 45-Q to the head company of a new group 536
Subdivision 45-S--MEC groups 537
Guide to Subdivision 45-S 537
45-900................... What this Subdivision is about....................................... 537
Preliminary 538
45-905................... Objects of Subdivision................................................... 538
General modification rules 539
45-910................... Extended operation of Part to cover MEC groups.......... 539
Extended operation of Subdivision 45-Q 540
45-913................... Sections 45-705 and 45-740 do not apply to members of MEC groups 540
45-915................... Application of Subdivision 45-Q to provisional head company 540
45-917................... Assumption for applying section 45-710 (single entity rule) 544
45-920................... Change of provisional head company............................. 544
45-922................... Life insurance company.................................................. 547
Extended operation of Subdivision 45-R 548
45-925................... Additional modifications of sections 45-855 and 45-860 548
45-930................... Modifications of sections 45-865 and 45-870 and a related provision 548
45-935................... Additional modifications of section 45-885.................... 549
Part 2-15--Returns and assessments 550
Division 70--Tax receipts 550
Guide to Division 70 550
70-1....................... What this Division is about............................................. 550
Subdivision 70-A--Tax receipts 550
70-5....................... Tax receipt to be provided to certain individual taxpayers 551
Part 2-30--Collecting Medicare levy with income tax 553
Division 90--Medicare levy and Medicare levy surcharge 553
Subdivision 90-A--Treatment like income tax 553
90-1....................... Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax........................................................................................ 553
Part 2-35--Excess superannuation contributions 554
Division 97--Excess contributions determinations 554
Subdivision 97-A--Excess concessional contributions determinations 554
Guide to Subdivision 97-A 554
97-1....................... What this Subdivision is about....................................... 554
Operative provisions 554
97-5....................... Determination of excess concessional contributions....... 554
97-10..................... Review............................................................................ 555
Subdivision 97-B--Excess non-concessional contributions determinations 555
Guide to Subdivision 97-B 555
97-20..................... What this Subdivision is about....................................... 555
Operative provisions 556
97-25..................... Excess non-concessional contributions determinations... 556
97-30..................... Associated earnings........................................................ 556
97-35..................... Review............................................................................ 557
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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
|
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) |
|
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 |
|
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 |
|
|
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 |
|
|
Salaries (Statutory Offices) Adjustment Act 1964 |
75, 1964 |
5 Nov 1964 |
5 Nov 1964 |
|
|
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 |
|
|
Statute Law Revision Act 1973 |
216, 1973 |
19 Dec 1973 |
31 Dec 1973 |
|
|
133, 1974 |
9 Dec 1974 |
ss. 1 and 2: Royal Assent |
||
|
19, 1979 |
28 Mar 1979 |
Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86) |
ss. 110(2) and 125-127 |
|
|
59, 1979 |
15 June 1979 |
15 June 1979 |
-- |
|
|
39, 1983 |
20 June 1983 |
s 7(1) and (5) |
||
|
117, 1983 |
16 Dec 1983 |
16 Dec 1983 |
-- |
|
|
123, 1984 |
19 Oct 1984 |
ss. 1 and 2: Royal Assent |
s. 317 |
|
|
4, 1985 |
24 Mar 1985 |
5 Apr 1985 (see s. 2) |
-- |
|
|
47, 1985 |
30 May 1985 |
ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981 |
s. 2(4) and (5) |
|
|
65, 1985 |
5 June 1985 |
-- |
||
|
as amended by |
|
|
|
|
|
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 |
-- |
|
123, 1985 |
28 Oct 1985 |
28 Oct 1985 |
-- |
|
|
168, 1985 |
16 Dec 1985 |
Part II (ss. 3-9): 1 Jan 1986 |
-- |
|
|
41, 1986 |
24 June 1986 |
24 June 1986 (see s. 2) |
||
|
46, 1986 |
24 June 1986 |
Part IV (ss. 31-41): 1 July 1986 |
-- |
|
|
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)) |
ss. 213, 221, 229 and 231 |
|
49, 1986 |
24 June 1986 |
ss. 33 and 36: 16 Dec 1985 (see s. 2(2)) |
-- |
|
|
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 |
-- |
|
154, 1986 |
18 Dec 1986 |
Part II (ss. 3-6) and ss. 8(a) and 9-11: 1 Jan 1987 |
s. 55(2) |
|
|
58, 1987 |
5 June 1987 |
5 June 1987 (see s. 2) |
-- |
|
|
62, 1987 |
5 June 1987 |
s 55 and Sch 4: 5 June 1987 (s 2(1)) |
s 55(2) |
|
|
108, 1987 |
13 Nov 1987 |
13 Nov 1987 |
s. 43 |
|
|
120, 1987 |
16 Dec 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) |
-- |
|
|
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987 |
145, 1987 |
18 Dec 1987 |
15 Jan 1988 (see s. 2) |
-- |
|
95, 1988 |
24 Nov 1988 |
ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2)) |
-- |
|
|
as amended by |
|
|
|
|
|
107, 1989 |
30 June 1989 |
(see 107, 1989 below) |
-- |
|
|
97, 1988 |
25 Nov 1988 |
-- |
||
|
97, 1989 |
30 June 1989 |
30 June 1989 |
-- |
|
|
105, 1989 |
30 June 1989 |
-- |
||
|
107, 1989 |
30 June 1989 |
Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) |
-- |
|
|
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 |
-- |
|
|
167, 1989 |
19 Dec 1989 |
s. 31: 19 Jan 1989 |
-- |
|
|
20, 1990 |
17 Jan 1990 |
17 Jan 1990 |
||
|
60, 1990 |
16 June 1990 |
s. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) |
-- |
|
|
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 |
61, 1990 |
16 June 1990 |
-- |
|
|
110, 1990 |
18 Dec 1990 |
Parts 1 and 2 (ss. 1-7): Royal Assent |
-- |
|
|
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 |
-- |
|
as amended by |
|
|
|
|
|
69, 1991 |
25 June 1991 |
s 23: 28 Dec 1990 (s 2) |
-- |
|
|
136, 1990 |
28 Dec 1990 |
1 Jan 1991 |
-- |
|
|
5, 1991 |
8 Jan 1991 |
8 Jan 1991 |
-- |
|
|
6, 1991 |
8 Jan 1991 |
-- |
||
|
48, 1991 |
24 Apr 1991 |
s 101 and 102: 24 Apr 1991 (s 2(1)) |
-- |
|
|
100, 1991 |
27 June 1991 |
s 93: 27 June 1991 (s 2(1)) |
-- |
|
|
122, 1991 |
27 June 1991 |
ss. 4(1), 10(b) and 15-20: 1 Dec 1988 |
s. 31(2) |
|
|
Taxation Laws Amendment Act (No. 3) 1991 |
216, 1991 |
24 Dec 1991 |
ss. 11 and 89(2): 22 Jan 1991 |
ss. 114-117 |
|
47, 1992 |
17 June 1992 |
17 June 1992 |
-- |
|
|
Superannuation Guarantee (Consequential Amendments) Act 1992 |
92, 1992 |
30 June 1992 |
1 July 1992 |
-- |
|
98, 1992 |
30 June 1992 |
ss. 32-36: 1 July 1992 |
-- |
|
|
101, 1992 |
30 June 1992 |
30 June 1992 |
ss. 12-14 |
|
|
118, 1992 |
30 Sept 1992 |
28 Oct 1992 |
-- |
|
|
138, 1992 |
19 Nov 1992 |
ss. 31-43: 1 Jan 1993 |
-- |
|
|
208, 1992 |
22 Dec 1992 |
s 91-93: 22 Dec 1992 (s 2(1)) |
-- |
|
|
210, 1992 |
24 Dec 1992 |
s 125: 23 June 1993 (s 2(3) and gaz 1993, No S186) |
-- |
|
|
224, 1992 |
24 Dec 1992 |
s 122-126: 24 Dec 1992 (s 2(1)) |
-- |
|
|
17, 1993 |
9 June 1993 |
-- |
||
|
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 |
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 |
-- |
|
120, 1995 |
25 Oct 1995 |
Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2)) |
Sch. 2 (items 1, 7, 18, 20) |
|
|
169, 1995 |
16 Dec 1995 |
Sch 8 (items 6-8): 16 Dec 1995 (s 2(1)) |
Sch 8 (item 8) |
|
|
43, 1996 |
25 Oct 1996 |
Sch 4 (item 145): 25 Oct 1996 (s 2(1)) |
-- |
|
|
63, 1996 |
27 Nov 1996 |
1 Jan 1997 |
-- |
|
|
34, 1997 |
17 Apr 1997 |
Sch 16 (items 1-6, 8-11): 1 July 1997 (s 2(2) and gaz 1997, No S244) |
-- |
|
|
39, 1997 |
17 Apr 1997 |
1 July 1997 |
Sch. 2 (items 5, 6) |
|
|
174, 1997 |
21 Nov 1997 |
Sch 7 (items 17, 18): 21 Nov 1997 (s 2(1)) |
-- |
|
|
41, 1998 |
4 June 1998 |
Sch 1 (items 1-3) and Sch 6 (item 19): 4 June 1998 (s 2(1)) |
-- |
|
|
85, 1998 |
2 July 1998 |
2 Jan 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 |
|
|
|
|
|
160, 2000 |
21 Dec 2000 |
Schedule 1 (item 21): Royal Assent |
-- |
|
|
A New Tax System (Goods and Services Tax Administration) Act 1999 |
56, 1999 |
8 July 1999 |
1 July 2000 |
-- |
|
as amended by |
|
|
|
|
|
178, 1999 |
22 Dec 1999 |
Sch 1 (items 70, 71): 1 July 2000 (s 2(2)) |
-- |
|
|
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)) |
-- |
|
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 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) |
-- |
|
94, 1999 |
16 July 1999 |
Sch 7: 16 July 1999 (s 2(1)) |
-- |
|
|
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)) |
|
|
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)) |
-- |
|
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 |
|
|
|
|
|
179, 1999 |
22 Dec 1999 |
Sch 10 (item 20): 22 Dec 1999 (s 2(1)) |
-- |
|
|
44, 2000 |
3 May 2000 |
Sch 4 (items 2, 3): 22 Dec 1999 (s 2(1)) |
-- |
|
|
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 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 |
|
|
|
|
|
44, 2000 |
3 May 2000 |
Sch 3 (item 4): 22 Dec 1999 (s 2(1)) |
-- |
|
|
91, 2000 |
30 June 2000 |
Sch 2 (item 1A): 1 July 2000 (s 3(1)) |
-- |
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 41): 22 Dec 1999 (s 2(1) item 45) |
-- |
|
|
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)) |
-- |
|
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 3 (item 62) |
|
|
58, 2000 |
31 May 2000 |
Sch 8 (item 20): 1 July 1999 (s 2(13)) |
-- |
|
|
60, 2000 |
19 June 2000 |
19 June 2000 (s 2) |
-- |
|
|
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) |
|
89, 2000 |
30 June 2000 |
Sch 2 (items 114, 116) and Sch 7: 22 Dec 1999 (s 2(6), (10)) |
|
|
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 46): 30 June 2000 (s 2(1) item 49) |
-- |
|
|
91, 2000 |
30 June 2000 |
Sch 1 and Sch 2 (items 68-120, 142A, 143, 144): 1 July 2000 (s 3(1)) |
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) |
-- |
|
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)) |
-- |
|
106, 2000 |
6 July 2000 |
Sch 5 (items 10, 11): 1 July 1998 (s 2(3)) |
-- |
|
|
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) |
|
156, 2000 |
21 Dec 2000 |
Sch 5 (items 4-17, 18(1A), (2)): 21 Dec 2000 (s 2(1)) |
Sch 5 (item 18(1A), (2)) |
|
|
173, 2000 |
21 Dec 2000 |
Sch 2: 22 Dec 1999 (s 2(2)) |
Sch 2 (item 5) |
|
|
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)) |
-- |
|
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 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 |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 56): 30 June 2001 (s 2(1) item 56) |
-- |
|
|
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 |
-- |
|
135, 2001 |
1 Oct 2001 |
Schedules 1-7 and 9-12: 12 Oct 2001 (see Gazette 2001, No. S428) |
-- |
|
|
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
||
|
Abolition of Compulsory Age Retirement (Statutory Officeholders) Act 2001 |
159, 2001 |
1 Oct 2001 |
29 Oct 2001 |
Sch. 1 (item 97) |
|
163, 2001 |
1 Oct 2001 |
1 July 2001 |
-- |
|
|
168, 2001 |
1 Oct 2001 |
Schedule 2: 1 July 2000 |
Sch. 1 (item 25) |
|
|
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)) |
|
|
15, 2002 |
4 Apr 2002 |
4 Apr 2002 |
Sch. 1 (item 21) |
|
|
51, 2002 |
29 June 2002 |
Sch 6 (items 10, 11): 1 July 2002 (s 2(1) item 13) |
Sch 6 (items 11, 14) |
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41) |
-- |
|
|
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 |
-- |
|
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) |
-- |
|
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 |
-- |
|
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 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) |
|
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) |
|
|
67, 2003 |
30 June 2003 |
Schedule 9 (items 1, 2, 18(2), 19): 1 Sept 2003 |
Sch. 9 (items 18(2), 19) |
|
|
101, 2003 |
14 Oct 2003 |
Sch 6 (item 32): 10 Dec 1999 (s 2(1) item 28) |
-- |
|
|
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) |
|
|
111, 2003 |
12 Nov 2003 |
12 Nov 2003 |
Sch. 1 (item 25) |
|
|
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) |
|
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) |
-- |
|
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
-- |
|
|
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 |
52, 2004 |
27 Apr 2004 |
-- |
|
|
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 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 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) |
-- |
|
101, 2004 |
30 June 2004 |
Sch 11 (items 3-15): 22 Dec 1999 (s 2(1) item 12) |
-- |
|
|
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) |
|
|
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 |
-- |
|
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) |
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) |
|
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 |
-- |
|
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)) |
-- |
|
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 |
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) |
|
8, 2007 |
15 Mar 2007 |
Sch 1 (item 25): 22 Dec 1999 (s 2(1) item 21) |
-- |
|
|
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 |
Sch. 8 (item 26(1), (2)) and Sch. 10 (item 32) |
|
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 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 |
-- |
|
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) |
-- |
|
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)) |
|
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 |
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 |
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 |
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 |
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 |
-- |
|
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 |
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) |
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 |
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) |
|
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) |
|
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 2 (items 1, 2) |
|
|
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) |
|
32, 2011 |
25 May 2011 |
Sch 4 (item 628): never commenced (s 2(1) item 4) |
-- |
|
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Schedule 5 (items 10-14, 21-23): 28 June 2011 |
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 (item 12) and Sch 4 (item 5) |
|
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 |
-- |
|
93, 2011 |
8 Sept 2011 |
Schedule 3 (items 109-111) and Schedule 4 (items 1-6): Royal Assent |
Sch. 4 (items 1-6) |
|
|
132, 2011 |
18 Nov 2011 |
Schedule 1 (item 212A) and Schedule 2 (item 73): 2 Apr 2012 (see s. 2(1)) |
-- |
|
|
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 |
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 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) |
-- |
|
as amended by |
|
|
|
|
|
39, 2012 |
15 Apr 2012 |
Sch 1 (items 265, 266): 29 Mar 2012 (s 2(1) item 4) |
-- |
|
|
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) |
|
26, 2012 |
4 Apr 2012 |
Schedule 1 (items 41, 42, 48(1)): 1 July 2012 |
Sch. 1 (item 48(1)) |
|
|
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 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) |
-- |
|
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) |
-- |
|
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) |
|
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)) |
-- |
|
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) |
|
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) |
|
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 (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)) |
-- |
|
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) |
-- |
|
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 (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) |
-- |
|
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 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 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 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) |
|
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 16, 21-24, 28) |
|
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) |
|
82, 2014 |
17 July 2014 |
Sch 1 (items 8-24): 18 July 2014 (s 2(1) item 2) |
-- |
|
|
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) |
|
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) |
|
|
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) |
|
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 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) |
-- |
|
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 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) |
-- |
|
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 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 |
||
|
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 (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 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) |
|
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) |
|
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 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) |
-- |
|
24, 2016 |
18 Mar 2016 |
Sch 5 (item 12): 1 July 2016 (s 2(1) item 7) |
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 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) |
|
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 1 (item 19) and Sch 2 (items 63, 76) |
|
|
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) |
|
|
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 1 (item 36), Sch 2 (item 20) and Sch 10 (items 49-54, 64, 93) |
|
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 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 1 (item 4) and Sch 4 (items 8, 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) |
|
64, 2017 |
23 June 2017 |
Sch 1 (items 14-23): 24 June 2017 (s 2(1) item 2) |
Sch 1 (item 23) |
|
|
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) |
|
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 (item 7) |
|
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) |
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 65-73) |
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 |
72, 2021 |
30 June 2021 |
Sch 2 (items 13-16): 1 July 2021 (s 2(1) item 3) |
-- |
|
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) 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) |
|
47, 2018 |
21 June 2018 |
Sch 1 (items 8, 9): 1 July 2018 (s 2(1) item 2) |
Sch 1 (item 18) |
|
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 |
92, 2020 |
14 Oct 2020 |
Sch 1 (items 28, 30): 15 Oct 2020 (s 2(1) item 6) |
-- |
|
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) |
-- |
|
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 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) |
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 |
64, 2020 |
22 June 2020 |
Sch 3 (item 61): 23 June 2020 (s 2(1) item 4) |
-- |
|
Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 |
10, 2019 |
12 Mar 2019 |
Sch 1 (items 14-16, 36-38): 1 July 2019 (s 2(1) items 2, 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) |
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 |
64, 2020 |
22 June 2020 |
Sch 3 (item 62): 23 June 2020 (s 2(1) item 4) |
-- |
|
34, 2019 |
5 Apr 2019 |
Sch 1 (items 6-11, 16) and Sch 5 (items 3-5): 1 July 2019 (s 2(1) items 2, 3) |
Sch 1 (item 16) and Sch 5 (item 5) |
|
|
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 |
49, 2019 |
5 Apr 2019 |
Sch 4 (items 105-111): 1 July 2019 (s 2(1) item 12) |
Sch 4 (item 111) |
|
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 |
78, 2019 |
2 Oct 2019 |
Sch 3 (item 3): 1 Jan 2020 (s 2(1) item 3) |
-- |
|
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 |
95, 2019 |
28 Oct 2019 |
Sch 4 (items 5, 6): 1 Jan 2020 (s 2(1) item 2) |
Sch 4 (item 6) and Sch 5 (item 4) |
|
Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 |
6, 2020 |
17 Feb 2020 |
Sch 3 (items 2-22) and Sch 4: 1 Apr 2020 (s 2(1) item 3) |
Sch 3 (item 22) and Sch 4 (item 2) |
|
22, 2020 |
24 Mar 2020 |
Sch 3 (items 4, 5): 24 Mar 2020 (s 2(1) item 3) |
-- |
|
|
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 |
38, 2020 |
9 Apr 2020 |
Sch 2 (items 8-13) and Sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) |
Sch 2 (item 12) and Sch 7 (item 2) |
|
Treasury Laws Amendment (2020 Measures No. 1) Act 2020 |
49, 2020 |
25 May 2020 |
Sch 1 (items 18-21): 1 July 2020 (s 2(1) item 1) |
Sch 1 (item 21) |
|
Treasury Laws Amendment (2020 Measures No. 3) Act 2020 |
61, 2020 |
19 June 2020 |
Sch 5 (items 1, 2): 1 July 2020 (s 2(1) item 7) |
Sch 5 (item 2) |
|
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 |
64, 2020 |
22 June 2020 |
Sch 3 (items 124-145): 1 July 2020 (s 2(1) item 5) |
Sch 3 (items 127, 141, 325, 326) |
|
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 |
69, 2020 |
22 June 2020 |
Sch 1 (items 1431-1467): awaiting commencement (s 2(1) item 5) |
Sch 1 (items 1465-1467) and Sch 1 (item 1468) |
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 |
127, 2021 |
7 Dec 2021 |
Sch 3 (item 105): 22 June 2020 (s 2(1) item 8) |
-- |
|
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 |
35, 2022 |
9 Aug 2022 |
Sch 4 (item 7): 21 June 2022 (s 2(1) item 5) |
-- |
|
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 |
79, 2020 |
3 Sept 2020 |
Sch 2 (items 6-9): 1 Oct 2020 (s 2(1) item 2) |
Sch 2 (item 9) and Sch 6 (item 2) |
|
Coronavirus Economic Response Package (Jobkeeper Payments) Amendment Act 2020 |
81, 2020 |
3 Sept 2020 |
Sch 1 (items 4, 5): 3 Sept 2020 (s 2(1) item 2) |
Sch 1 (item 5) |
|
89, 2020 |
17 Sept 2020 |
Sch 1 (items 1, 2): 1 Jan 2021 (s 2(1) item 2) |
Sch 1 (item 2) |
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 |
92, 2020 |
14 Oct 2020 |
Sch 1 (items 22-24): 15 Oct 2020 (s 2(1) item 4) |
Sch 1 (item 24), Sch 3 (item 40) and Sch 6 (item 3) |
|
Foreign Investment Reform (Protecting Australia's National Security) Act 2020 |
114, 2020 |
10 Dec 2020 |
Sch 1 (items 226, 249): 1 Jan 2021 (s 2(1) item 2) |
Sch 1 (item 249) |
|
Corporations Amendment (Corporate Insolvency Reforms) Act 2020 |
130, 2020 |
15 Dec 2020 |
Sch 1 (items 118-127): 1 Jan 2021 (s 2(1) item 2) |
Sch 1 (item 127) |
|
141, 2020 |
17 Dec 2020 |
Sch 4 (items 76-80): 18 Dec 2020 (s 2(1) item 6) |
-- |
|
|
as amended by |
|
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 |
127, 2021 |
7 Dec 2021 |
Sch 3 (item 108): 17 Dec 2020 (s 2(1) item 9) |
-- |
|
13, 2021 |
1 Mar 2021 |
Sch 2 (items 750-760): 1 Sept 2021 (s 2(1) item 5) |
-- |
|
|
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 |
24, 2021 |
22 Mar 2021 |
Sch 1 (items 46, 47): 23 Mar 2021 (s 2(1) item 2) |
-- |
|
Treasury Laws Amendment (More Flexible Superannuation) Act 2021 |
45, 2021 |
22 June 2021 |
Sch 2 (items 5-12, 14): 1 July 2021 (s 2(1) item 2) |
Sch 2 (item 14) |
|
Fuel Security (Consequential and Transitional Provisions) Act 2021 |
66, 2021 |
29 June 2021 |
Sch 1 (items 18, 19): 30 June 2021 (s 2(1) item 2) |
Sch 1 (item 19) |
|
Treasury Laws Amendment (COVID-19 Economic Response) Act 2021 |
71, 2021 |
30 June 2021 |
Sch 2: 1 July 2021 (s 2(1) item 1) |
Sch 2 (item 2) |
|
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 |
79, 2021 |
10 Aug 2021 |
Sch 2: 11 Aug 2021 (s 2(1) item 1) |
Sch 2 (item 3) |
|
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021 |
101, 2021 |
10 Sept 2021 |
Sch 1 (item 5): 11 Sept 2021 (s 2(1) item 1) |
-- |
|
Treasury Laws Amendment (2021 Measures No. 6) Act 2021 |
111, 2021 |
13 Sept 2021 |
Sch 5 (items 2, 3): 1 Apr 2022 (s 2(1) item 6) |
Sch 5 (items 3, 6) |
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 |
127, 2021 |
7 Dec 2021 |
Sch 3 (items 43, 47, 48, 64): 1 Jan 2022 (s 2(1) item 5) |
Sch 3 (item 48) |
|
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 |
8, 2022 |
22 Feb 2022 |
Sch 6 (item 23) and Sch 8 (items 35, 36): 1 Apr 2022 (s 2(1) items 6, 10) |
Sch 8 (items 36, 43) |
|
10, 2022 |
22 Feb 2022 |
Sch 2: 23 Feb 2022 (s 2(1) item 2) |
Sch 2 (item 2) |
|
|
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 |
14, 2022 |
31 Mar 2022 |
Sch 5 (items 1, 2): 1 Apr 2022 (s 2(1) item 5) |
Sch 5 (item 2) |
|
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 |
24, 2022 |
1 Apr 2022 |
Sch 1 (items 7-21): 2 Apr 2022 (s 2(1) item 1) |
Sch 1 (item 21) |
|
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 |
35, 2022 |
9 Aug 2022 |
Sch 4 (Pt 6, items 1, 2): 10 Aug 2022 (s 2(1) item 10) |
Sch 4 (Pt 6, item 2) |
|
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 |
75, 2022 |
5 Dec 2022 |
Sch 2 (items 2-4): 6 Dec 2022 (s 2(1) item 3) |
Sch 2 (item 4) and Sch 4 (item 38) |
|
Treasury Laws Amendment (2022 Measures No. 2) Act 2022 |
84, 2022 |
12 Dec 2022 |
Sch 1 (items 1-15, 17-20) and Sch 2: 1 Jan 2023 (s 2(1) item 2) |
Sch 1 (items 19, 20), Sch 2 (item 2) and Sch 4 (item 6) |
|
National Anti-Corruption Commission (Consequential and Transitional Provisions) Act 2022 |
89, 2022 |
12 Dec 2022 |
Sch 1 (items 201-204): awaiting commencement (s 2(1) item 2) |
Sch 1 (item 204) |
|
Provision affected |
How affected |
|
|
Title.......................................... |
am No 95, 2019 |
|
|
Part I |
|
|
|
Part I heading............................ |
ad. No. 133, 1974 |
|
|
am No 95, 1959 |
|
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|
|
rs No 123, 1984 |
|
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|
am No 48, 1986; No 107, 1989; No 110, 1990; No 100, 1991; No 47, 1992; No 17, 1993; No 34, 1997; No 11, 1999; No 85, 1999; No 94, 1999; No 146, 1999; No 161, 1999; No 179, 1999; No 201, 1999; No 25, 2001; No 135, 2001; No 146, 2001; No 125, 2002; No 54, 2003; No 101, 2004; No 63, 2005; No 100, 2005; No 161, 2005; No 74, 2006; No 86, 2006; No 101, 2006; No 9, 2007; No 88, 2009; No 114, 2009; No 74, 2010; No 145, 2010; No 41, 2011; No 147, 2011; No 12, 2012; No 39, 2012; No 118, 2013; No 110, 2014; No 2, 2015; No 21, 2015; No 60, 2015; No 10, 2019; No 24, 2022 |
|
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ad. No. 146, 2001 |
|
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ad No 2, 2015 |
|
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am. No. 95, 1959; No. 59, 1979 |
|
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rs. No. 123, 1984 |
|
|
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am. No. 88, 2009 |
|
|
|
rs No 2, 2015 |
|
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ad. No. 178, 1999 |
|
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|
|
am. No. 91, 2000; No. 12, 2012 |
|
|
Part IA |
|
|
|
Part IA...................................... |
ad. No. 123, 1984 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 145, 2010 |
|
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ad No 123, 1984 |
|
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|
|
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 |
|
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ad No 123, 1984 |
|
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|
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am No 123, 1985; No 138, 1987; No 97, 1988; No 107, 1989; No 216, 1991; No 98, 1992; No 82, 1993; No 56, 1999; No 201, 1999; No 146, 2001; No 10, 2003; No 54, 2003; No 73, 2006; No 100, 2006; No 88, 2009; No 114, 2009; No 145, 2010 |
|
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rep No 145, 2010 |
|
|
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ad No 124, 2013 |
|
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am No 149, 2015; No 170, 2015; No 35, 2022 |
|
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ad No 170, 2015 |
|
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|
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am No 27, 2017; No 49, 2020 |
|
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s. 3D......................................... |
ad. No. 104, 1985 |
|
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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 |
|
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rep. No. 145, 2010 |
|
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ad No 124, 2013 |
|
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rep No 96, 2014 |
|
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ad. No. 107, 1989 |
|
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|
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am. No. 47, 1992; No. 161, 1999; No. 137, 2000; No. 146, 2001; No. 86, 2002; No. 101, 2006 |
|
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rep. No. 145, 2010 |
|
|
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ad No 124, 2013 |
|
|
ss. 3EA, 3EB............................ |
ad. No. 161, 1999 |
|
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rep. No. 145, 2010 |
|
|
s. 3EC....................................... |
ad. No. 161, 1999 |
|
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am. No. 101, 2003 |
|
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rep. No. 145, 2010 |
|
|
s. 3ED....................................... |
ad. No. 159, 2008 |
|
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|
am. No. 88, 2009 |
|
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|
rep. No. 145, 2010 |
|
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ad. No. 107, 1989 |
|
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am. No. 25, 2001 |
|
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rep. No. 145, 2010 |
|
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ad No 15, 2018 |
|
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ad No 56, 2007 |
|
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|
rep No 145, 2010 |
|
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|
ad No 95, 2019 |
|
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ad No 56, 2007 |
|
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|
rep No 145, 2010 |
|
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|
ad No 92, 2020 |
|
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Part II |
|
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Part II heading........................... |
ad. No. 133, 1974 |
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am. No. 95, 1959; No. 65, 1985; No. 154, 1986 |
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ad. No. 146, 1999 |
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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 |
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ad. No. 133, 1974 |
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am. No. 65, 1985; No. 43, 1996 |
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am. No. 95, 1959 |
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rs. No. 123, 1984; No. 122, 1991 |
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am. No. 146, 1999 |
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ad. No. 95, 1959 |
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rs. No. 123, 1984 |
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ad No 123, 1984 |
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am No 62, 1987; No 85, 1999; No 4, 2007; No 46, 2011; No 69, 2020 |
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ad. No. 123, 1984 |
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am. No. 122, 1991 |
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ad. No. 123, 1984 |
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am. No. 201, 1999; No. 54, 2003 |
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am No 133, 1974; No 123, 1984; No 85, 1999; No 69, 2020 |
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Part IIA |
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Part IIA heading........................ |
rs. No. 101, 2006 |
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Part IIA..................................... |
ad. No. 11, 1999 |
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Division 1 heading.................... |
rep. No. 101, 2006 |
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ad No 11, 1999 |
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am No 101, 2006; No 79, 2010 |
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ad No 11, 1999 |
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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 23, 2018; No 141, 2018; No 8, 2019; No 16, 2019; No 22, 2020; No 38, 2020; No 24, 2021; No 45, 2021; No 24, 2022; No 75, 2022 |
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ad No 11, 1999 |
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ad. No. 11, 1999 |
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rs. No. 73, 2001 |
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ad. No. 11, 1999 |
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am. No. 179, 1999 |
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ad. No. 11, 1999 |
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am. Nos. 178 and 179, 1999; No 81, 2016 |
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ad. No. 11, 1999 |
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am. No. 91, 2000 |
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ad. No. 178, 1999 |
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ad. No. 11, 1999 |
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Division 2................................. |
rep. No. 101, 2006 |
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s. 8AAHA................................. |
ad. No. 91, 2000 |
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rep. No. 101, 2006 |
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s. 8AAI..................................... |
ad. No. 11, 1999 |
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rep. No. 101, 2006 |
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s. 8AAJ..................................... |
ad. No. 11, 1999 |
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am. No. 178, 1999 |
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rep. No. 101, 2006 |
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s. 8AAK.................................... |
ad. No. 11, 1999 |
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rep. No. 101, 2006 |
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s. 8AAL.................................... |
ad. No. 11, 1999 |
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am. No. 179, 1999 |
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rep. No. 101, 2006 |
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s 8AAM.................................... |
ad No 11, 1999 |
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rep No 101, 2006 |
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s 8AAN..................................... |
ad No 11, 1999 |
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rep No 101, 2006 |
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Division 3................................. |
rep. No. 101, 2006 |
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s. 8AANA................................. |
ad. No. 91, 2000 |
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rep. No. 101, 2006 |
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s. 8AAO.................................... |
ad. No. 11, 1999 |
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rep. No. 101, 2006 |
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ss. 8AAP, 8AAQ....................... |
ad. No. 11, 1999 |
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am. No. 178, 1999 |
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rep. No. 101, 2006 |
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s. 8AAR.................................... |
ad. No. 11, 1999 |
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am. No. 179, 1999 |
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rep. No. 101, 2006 |
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s 8AAS..................................... |
ad No 11, 1999 |
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rep No 101, 2006 |
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s 8AAT..................................... |
ad No 11, 1999 |
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rep No 101, 2006 |
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Division 4................................. |
rep. No. 179, 1999 |
|
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ss. 8AAU-8AAW..................... |
ad. No. 11, 1999 |
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rep. No. 179, 1999 |
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Part IIB |
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Part IIB..................................... |
ad. No. 11, 1999 |
|
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Division 1 |
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ad. No. 11, 1999 |
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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; No 38, 2020 |
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ad No 38, 2020 |
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ad. No. 11, 1999 |
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Division 2 |
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ad. No. 11, 1999 |
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am. No. 178, 1999 |
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ad. No. 11, 1999 |
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am. No. 178, 1999 |
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s. 8AAZE.................................. |
ad. No. 11, 1999 |
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rep. No. 178, 1999 |
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ad. No. 11, 1999 |
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am. No. 178, 1999 |
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ad. No. 11, 1999 |
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ad. No. 11, 1999 |
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am. Nos. 178 and 179, 1999; No. 44, 2000 |
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ad. No. 11, 1999 |
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ad. No. 11, 1999 |
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am. No. 178, 1999 |
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s. 8AAZK................................. |
ad. No. 11, 1999 |
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rep. No. 178, 1999 |
|
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Division 3 |
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Division 3................................. |
ad. No. 11, 1999 |
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rs. No. 178, 1999 |
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ad. No. 11, 1999 |
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rs. No. 178, 1999 |
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am. No. 156, 2000; No. 61, 2011; No. 99, 2012 |
|
|
ss. 8AAZLA, 8AAZLB............. |
ad. No. 178, 1999 |
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am. No. 92, 2000 |
|
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ad. No. 178, 1999 |
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ad. No. 178, 1999 |
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am. No. 150, 2003; No. 56, 2010; No 82, 2014; No 169, 2015; No 116, 2018 |
|
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ad. No. 178, 1999 |
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|
Division 3A |
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|
Division 3A.............................. |
ad. No. 178, 1999 |
|
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ad. No. 178, 1999 |
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ad No 178, 1999 |
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am No 179, 1999; No 39, 2012; No 88, 2013; No 96, 2014; No 6, 2020 |
|
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ad No 75, 2012 |
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am No 110, 2014; No 8, 2019 |
|
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ad No 55, 2016 |
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am No 8, 2019; No 64, 2020 |
|
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ad. No. 178, 1999 |
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am. No. 179, 1999; No. 91, 2000; No. 114, 2009; No 88, 2013; No 96, 2014 |
|
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Division 4 |
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ad. No. 11, 1999 |
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ad. No. 91, 2000 |
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am. No. 39, 2012 |
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ad. No. 73, 2001 |
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ad. No. 11, 1999 |
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|
Part III |
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|
Part III heading......................... |
ad. No. 133, 1974 |
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|
rep. No. 59, 1979 |
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ad. No. 117, 1983 |
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rs. No. 123, 1984 |
|
|
Part III...................................... |
rep. No. 59, 1979 |
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ad. No. 117, 1983 |
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am. No. 25, 2001 |
|
|
Division 1 |
|
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|
Division 1 heading.................... |
ad. No. 123, 1984 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 138, 1987; No. 97, 1988; No. 146, 2001 |
|
|
s. 8AA...................................... |
ad. No. 138, 1987 |
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am. No. 61, 1990 |
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rep. No. 82, 1993 |
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ad. No. 201, 1999 |
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rep. No. 54, 2003 |
|
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s. 8AB....................................... |
ad. No. 98, 1992 |
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|
rep No 4, 2018 |
|
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ad. No. 114, 2009 |
|
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|
Division 2 |
|
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|
Division 2 heading.................... |
ad. No. 123, 1984 |
|
|
Subdivision A |
|
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|
Subdivision A heading.............. |
ad. No. 123, 1984 |
|
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ad. No. 123, 1984 |
|
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am. No. 146, 2001; No. 101, 2006 |
|
|
ad No 123, 1984 |
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|
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; No 84, 2022 |
|
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ad. No. 123, 1984 |
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am. No. 146, 2001; No 4, 2016 |
|
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ad. No. 123, 1984 |
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am. No. 143, 2007 |
|
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ad No 123, 1984 |
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ad No 123, 1984 |
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ad. No. 123, 1984 |
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am. No. 146, 2001; No. 143, 2007; No 4, 2016 |
|
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ad. No. 224, 1992 |
|
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|
Subdivision B |
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|
Subdivision B heading.............. |
ad. No. 123, 1984 |
|
|
ad No 123, 1984 |
|
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|
|
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 |
|
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ad No 123, 1984 |
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am No 97, 1988; No 146, 2001; No 4, 2016; No 55, 2016; No 8, 2019 |
|
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ad. No. 123, 1984 |
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am. No. 146, 2001; No 4, 2016 |
|
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ad. No. 123, 1984 |
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am. No. 146, 2001; No. 143, 2007 |
|
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ad No 123, 1984 |
|
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rs No 146, 2001 |
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|
am No 4, 2016; No 55, 2016; No 8, 2019 |
|
|
s. 8P.......................................... |
ad. No. 123, 1984 |
|
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|
rep. No. 146, 2001 |
|
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ad. No. 123, 1984 |
|
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|
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rs. No. 146, 2001 |
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|
am No 4, 2016 |
|
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ad. No. 123, 1984 |
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am. No. 146, 2001; No. 143, 2007 |
|
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ad. No. 123, 1984 |
|
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|
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am. No. 146, 2001 |
|
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ad. No. 123, 1984 |
|
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|
am. No. 146, 2001; No 4, 2016 |
|
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ad. No. 123, 1984 |
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am. No. 146, 2001; No 4, 2016 |
|
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ad. No. 123, 1984 |
|
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am. No. 143, 2007 |
|
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ad No 123, 1984 |
|
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|
|
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 |
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|
ed C138 |
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|
|
am No 4, 2018; No 8, 2019 |
|
|
Subdivision BAA |
|
|
|
Subdivision BAA...................... |
ad No 121, 2018 |
|
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ad No 121, 2018 |
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ad No 121, 2018 |
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ad No 121, 2018 |
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ad No 121, 2018 |
|
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|
ad No 121, 2018 |
|
|
|
Subdivision BA |
|
|
|
Subdivision BA......................... |
ad. No. 97, 1988 |
|
|
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; No 38, 2020; No 69, 2020 |
|
|
ad No 97, 1988 |
|
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|
|
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; No 38, 2020; No 69, 2020; No 8, 2022 |
|
|
ad. No. 97, 1988 |
|
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|
|
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 |
|
|
ad. No. 97, 1988 |
|
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|
|
rs. No. 48, 1991 |
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|
|
am. No. 146, 2001; No. 143, 2007 |
|
|
s. 8XB....................................... |
ad. No. 97, 1988 |
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|
|
am. No. 48, 1991; No. 146, 2001; No. 143, 2007 |
|
|
|
rep. No. 145, 2010 |
|
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ad. No. 123, 1984 |
|
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|
|
am. No. 210, 1992; No. 55, 2001; No. 146, 2001; No. 8, 2007 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 65, 1985; No. 137, 2000; No. 146, 2001 |
|
|
|
ed C142 |
|
|
Division 3 |
|
|
|
Division 3 heading.................... |
ad. No. 123, 1984 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 224, 1992; No. 146, 2001 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 224, 1992 |
|
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ad. No. 123, 1984 |
|
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|
|
am. No. 146, 2001 |
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 146, 2001; No 5, 2015 |
|
|
ad. No. 123, 1984 |
|
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|
|
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 |
|
|
ad. No. 123, 1984 |
|
|
|
Division 4 |
|
|
|
Division 4 heading.................... |
ad. No. 123, 1984 |
|
|
ad. No. 123, 1984 |
|
|
|
ad. No. 123, 1984 |
|
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|
|
am. No. 146, 2001 |
|
|
|
ed C142 |
|
|
ad. No. 123, 1984 |
|
|
|
Division 5 |
|
|
|
Division 5 heading.................... |
ad. No. 123, 1984 |
|
|
rep. No. 59, 1979 |
|
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|
|
ad. No. 117, 1983 |
|
|
|
am. No. 123, 1984 |
|
|
rep. No. 59, 1979 |
|
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|
|
ad. No. 117, 1983 |
|
|
|
am. No. 123, 1984; No. 73, 2008 |
|
|
rs. No. 133, 1974 |
|
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|
|
rep. No. 59, 1979 |
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|
ad. No. 117, 1983 |
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|
|
am. No. 123, 1984; No. 73, 2008 |
|
|
rep. No. 59, 1979 |
|
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|
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ad. No. 117, 1983 |
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|
am. No. 73, 2008 |
|
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rep. No. 59, 1979 |
|
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ad. No. 117, 1983 |
|
|
|
am. No. 123, 1984; No. 73, 2008 |
|
|
ad No 117, 1983 |
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|
ad No 117, 1983 |
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|
ad. No. 117, 1983 |
|
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|
|
am. No. 123, 1984 |
|
|
Division 6 |
|
|
|
Division 6................................. |
ad. No. 167, 1989 |
|
|
ad. No. 167, 1989 |
|
|
|
Part IIIA |
|
|
|
Part IIIA.................................... |
ad. No. 123, 1985 |
|
|
Division 1 |
|
|
|
ad No 123, 1985 |
|
|
|
|
am No 146, 1999 |
|
|
|
ed C163 |
|
|
Division 2 |
|
|
|
ad. No. 123, 1985 |
|
|
|
ad. No. 123, 1985 |
|
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|
|
am. No. 62, 1987; No. 143, 2007 |
|
|
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 |
|
|
|
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 |
|
|
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 |
|
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s. 14I........................................ |
ad. No. 133, 1974 |
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am. Nos. 65 and 123, 1985; No. 73, 2008 |
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rep. No. 88, 2009 |
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s. 14J........................................ |
ad. No. 133, 1974 |
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am. No. 123, 1985; No. 62, 1987; No. 143, 2007; No. 73, 2008 |
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rep. No. 88, 2009 |
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s. 14K....................................... |
ad. No. 133, 1974 |
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rep. No. 123, 1984 |
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s. 14L....................................... |
ad. No. 133, 1974 |
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rep. No. 88, 2009 |
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s. 14M...................................... |
ad. No. 133, 1974 |
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rep. No. 65, 1985 |
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s. 14N....................................... |
ad. No. 133, 1974 |
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am. No. 73, 2008 |
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rep. No. 88, 2009 |
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s. 14O....................................... |
ad. No. 133, 1974 |
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rs. No. 39, 1983 |
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rep. No. 123, 1984 |
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s. 14P........................................ |
ad. No. 19, 1979 |
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am. No. 65, 1985 |
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rep. No. 48, 1986 |
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Part IVA |
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Part IVA.................................... |
ad. No. 123, 1984 |
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Division 1 |
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ad. No. 123, 1984 |
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am. No. 88, 2009; No 2, 2015 |
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Division 2 |
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ad. No. 123, 1984 |
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am. No. 146, 2001; No. 143, 2007 |
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ad. No. 123, 1984 |
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am. No. 88, 2009 |
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ad. No. 123, 1984 |
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Division 3 |
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ad. No. 123, 1984 |
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ad. No. 123, 1984 |
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am. No. 112, 1986 |
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Division 4 |
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ad. No. 123, 1984 |
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am. No. 146, 2001; No 4, 2016; No 61, 2016 |
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ad. No. 123, 1984 |
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am. No. 146, 2001; No. 143, 2007 |
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Part IVAAA.............................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAAA............................... |
ad. No. 101, 1992 |
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am. No. 39, 1997; No. 41, 1998; No. 54, 2003; No. 23, 2005 |
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rep. No. 161, 2005 |
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ss. 14ZAAB-14ZAAH.............. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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ss. 14ZAAI-14ZAAK............... |
ad. No. 101, 1992 |
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am. No. 120, 1995 |
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rep. No. 161, 2005 |
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s. 14ZAAL................................ |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAAM............................... |
ad. No. 39, 1997 |
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rep. No. 161, 2005 |
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Part IVAA................................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAA.................................. |
ad. No. 101, 1992 |
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am. No. 41, 1998; No. 54, 2003 |
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rep. No. 161, 2005 |
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s. 14ZAB.................................. |
ad. No. 154, 1986 |
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am. No. 60, 1990 |
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rep. No. 216, 1991 |
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ad. No. 101, 1992 |
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am. No. 54, 2003 |
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rep. No. 161, 2005 |
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ss. 14ZAC-14ZAE................... |
ad. No. 154, 1986 |
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rep. No. 216, 1991 |
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ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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ss. 14ZAF, 14ZAG................... |
ad. No. 101, 1992 |
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rs. No. 54, 2003 |
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rep. No. 161, 2005 |
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s. 14ZAH.................................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAHA............................... |
ad. No. 54, 2003 |
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rep. No. 161, 2005 |
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ss. 14ZAI-14ZAK.................... |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAL.................................. |
ad. No. 101, 1992 |
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am. No. 179, 1999 |
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rep. No. 161, 2005 |
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s. 14ZAM................................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAN.................................. |
ad. No. 101, 1992 |
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am. No. 179, 1999 |
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rep. No. 161, 2005 |
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s. 14ZAO.................................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAP................................... |
ad. No. 101, 1992 |
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am. No. 54, 2003 |
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rep. No. 161, 2005 |
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ss. 14ZAQ, 14ZAR................... |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAS................................... |
ad. No. 101, 1992 |
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am. No. 54, 2003 |
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rep. No. 161, 2005 |
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s. 14ZAT.................................. |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAU.................................. |
ad. No. 101, 1992 |
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am. No. 54, 2003 |
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rep. No. 161, 2005 |
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ss. 14ZAV-14ZAX................... |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAXA............................... |
ad. No. 39, 1997 |
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rep. No. 161, 2005 |
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ss. 14ZAY, 14ZAZ................... |
ad. No. 101, 1992 |
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rep. No. 161, 2005 |
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s. 14ZAZA................................ |
ad. No. 101, 1992 |
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am. No. 54, 2003 |
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rep. No. 161, 2005 |
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s 14ZAZB................................. |
ad No 101, 1992 |
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rep No 161, 2005 |
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s 14ZAZC................................. |
ad No 101, 1992 |
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rep No 161, 2005 |
|
|
Part IVAB................................. |
ad. No. 154, 1986 |
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rep. No. 216, 1991 |
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Part IVB.................................... |
ad. No. 48, 1986 |
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rep. No. 216, 1991 |
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s. 14ZB..................................... |
ad. No. 48, 1986 |
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am. No. 154, 1986; No. 60, 1990 |
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rep. No. 216, 1991 |
|
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ss. 14ZC-14ZK........................ |
ad. No. 48, 1986 |
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rep. No. 216, 1991 |
|
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s. 14ZKA.................................. |
ad. No. 144, 1986 |
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|
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am. Nos. 58, 62, 108 and 145, 1987 |
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rep. No. 95, 1988 |
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Part IVC |
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Part IVC.................................... |
ad. No. 216, 1991 |
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|
Division 1 |
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ad No 216, 1991 |
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am No 41, 1998; No 161, 2005; No 141, 2020 |
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ad No 216, 1991 |
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ad No 216, 1991 |
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ad. No. 216, 1991 |
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am. No. 34, 1997 |
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ad. No. 216, 1991 |
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Division 2 |
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ad No 216, 1991 |
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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; No 13, 2021; No 84, 2022 |
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ad. No. 216, 1991 |
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|
am. No. 101, 2006; No. 88, 2009 |
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ad. No. 216, 1991 |
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am. No. 101, 1992; No. 169, 1995; No. 101, 2006; No. 41, 2011 |
|
|
s. 14ZT..................................... |
ad. No. 216, 1991 |
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am. No. 118, 1992 |
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rep. No. 101, 2006 |
|
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Division 3 |
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ad. No. 216, 1991 |
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am. No. 91, 2000; No. 161, 2005 |
|
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ad. No. 216, 1991 |
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ad. No. 101, 1992 |
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am. No. 74, 2010 |
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rs No 170, 2015 |
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am No 81, 2016 |
|
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ad No 118, 2013 |
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ad No 21, 2015 |
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ad No 216, 1991 |
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|
|
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 |
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ed C162 |
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am No 24, 2022 |
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ad. No. 216, 1991 |
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|
am. No. 101, 1992; No. 34, 1997; No. 179, 1999 |
|
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ad. No. 216, 1991 |
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am. No. 101, 1992; No. 179, 1999; No. 161, 2005; No. 39, 2012 |
|
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ad. No. 216, 1991 |
|
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|
|
am. No. 41, 1998; No. 179, 1999 (as am. by No. 57, 2002); No. 161, 2005; No. 39, 2012 |
|
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ad. No. 161, 2005 |
|
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|
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am. No. 39, 2012 |
|
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ad. No. 216, 1991 |
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|
|
am. No. 34, 1997; No. 161, 2005; No. 88, 2009; No. 169, 2012 |
|
|
Division 4 |
|
|
|
ad. No. 216, 1991 |
|
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ad No 216, 1991 |
|
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|
|
am No 101, 2006; No 84, 2022 |
|
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ad. No. 216, 1991 |
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|
am No 60, 2015 |
|
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ad No 216, 1991 |
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ad. No. 216, 1991 |
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rs. No. 34, 1997; No 60, 2015 |
|
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ad. No. 216, 1991 |
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am No 60, 2015 |
|
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ad No 216, 1991 |
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ad No 216, 1991 |
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am No 34, 1997 |
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rep No 101, 2006 |
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ad No 84, 2022 |
|
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ad. No. 216, 1991 |
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ad. No. 216, 1991 |
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|
am. No. 34, 1997; No 88, 2013 |
|
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ad. No. 216, 1991 |
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am. No. 34, 1997 |
|
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ad No 216, 1991 |
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am No 101, 2006; No 84, 2022 |
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Division 5 |