TAX LAWS AMENDMENT (2009 MEASURES NO. 2) ACT 2009 (NO. 42, 2009)

Contents

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

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

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

Schedule 1--Tax treatment of payments under financial claims scheme 4

Banking Act 1959 4

First Home Saver Accounts Act 2008 4

Income Tax Assessment Act 1936 4

Income Tax Assessment Act 1997 4

Income Tax (Transitional Provisions) Act 1997 4

Insurance Act 1973 4

Taxation Administration Act 1953 4

Schedule 2--CGT concessions for small business 4

Part 1--Main amendments 4

Income Tax Assessment Act 1997 4

Part 2--Other amendments 4

Income Tax Assessment Act 1936 4

Income Tax Assessment Act 1997 4

Tax Laws Amendment (2008 Measures No. 6) Act 2009 4

Part 3--Application provisions 4

Schedule 3--Tax benefits and capital gains tax 4

Income Tax Assessment Act 1997 4

Schedule 4--National Urban Water and Desalination Plan 4

Part 1--Main amendments 4

Income Tax Assessment Act 1936 4

Income Tax Assessment Act 1997 4

Taxation (Interest on Overpayments and Early Payments) Act 1983 4

Part 2--Sunsetting on 1 July 2014 4

Income Tax Assessment Act 1997 4

Schedule 5--Deductible gift recipients 4

Part 1--Amendments commencing on Royal Assent 4

Income Tax Assessment Act 1997 4

Part 2--Other amendments 4

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 4

Part 3--Application provision 4

Schedule 6--ABN changes 4

Part 1--Amendments commencing on Royal Assent 4

A New Tax System (Australian Business Number) Act 1999 4

Product Grants and Benefits Administration Act 2000 4

Taxation Administration Act 1953 4

Part 2--Amendments commencing on Proclamation 4

A New Tax System (Australian Business Number) Act 1999 4

Schedule 7--Fuel tax 4

Part 1--Fuel Tax Act 2006 4

Part 2--Fuel Tax (Consequential and Transitional Provisions) Act 2006 4

Part 3--Application provisions 4

Schedule 8--Government grants for businesses in relation to 2009 Victorian bushfires 4

Part 1--Amendments commencing on Royal Assent 4

Income Tax Assessment Act 1997 4

Part 2--Sunsetting on 1 July 2011 4

Income Tax Assessment Act 1997 4

Part 3--Application provision 4

Commonwealth Numbered Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 2) ACT 2009 (NO. 42, 2009) - NOTES