Contents

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

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 2

Schedule 1--Employee share schemes                                                                      3

Part 1--Main amendments                                                                                            3

Income Tax Assessment Act 1997                                                                              3

Taxation Administration Act 1953                                                                         24

Part 2--Consequential amendments                                                                        33

A New Tax System (Goods and Services Tax) Act 1999                                     33

Fringe Benefits Tax Assessment Act 1986                                                             33

Income Tax Assessment Act 1936                                                                            33

Income Tax Assessment Act 1997                                                                            36

Income Tax (Transitional Provisions) Act 1997                                                 50

Taxation Administration Act 1953                                                                         50

Part 3--Application provisions                                                                                  52

Income Tax (Transitional Provisions) Act 1997                                                 52

Schedule 2--Non‑commercial losses                                                                         57

Income Tax Assessment Act 1997                                                                            57

Income Tax (Transitional Provisions) Act 1997                                                 60

Schedule 3--Lost members' superannuation                                                        62

Part 1--Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999          62

Part 2--Other amendments                                                                                         79

Financial Transaction Reports Act 1988                                                             79

Income Tax Assessment Act 1997                                                                            79

Taxation Administration Act 1953                                                                         81

Part 3--Application and saving provisions                                                            82

 

 

 

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009

No. 133, 2009

 

An Act to amend the law relating to taxation and superannuation, and for related purposes

[Assented to 14 December 2009]

The Parliament of Australia enacts:

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