Commonwealth Numbered Acts

A NEW TAX SYSTEM (CLOSELY HELD TRUSTS) ACT 1999 - NOTES

Contents

Income Tax Assessment Act 1936 3

Part 1—Income Tax Assessment Act 1936 21 Part 2—Income Tax Assessment Act 1997 25 Part 3—Superannuation Contributions Tax (Assessment and Collection) Act 1997 26

A New Tax System (Closely Held Trusts) Act 1999 No. 70, 1999

An Act to implement A New Tax System by amending the income tax law in respect of certain closely held trusts, and for related purposes

[Assented to 8 July 1999] The Parliament of Australia enacts: