Contents

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

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

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

Schedule 1--GST and representatives of incapacitated entities                 4

Part 1--Amendments commencing on 1 July 2000                                             4

A New Tax System (Goods and Services Tax) Act 1999                                       4

Part 2--Amendment commencing on 1 July 2006                                             10

Fuel Tax Act 2006                                                                                                     10

Part 3--Amendments commencing on Royal Assent                                        11

A New Tax System (Goods and Services Tax) Act 1999                                     11

Fuel Tax Act 2006                                                                                                     21

Taxation Administration Act 1953                                                                         21

Part 4--Transitional provisions                                                                                  23

Schedule 2--Taxation of financial arrangements                                               27

Part 1--Amendment commencing on Royal Assent                                          27

Taxation Administration Act 1953                                                                         27

Part 2--Amendment commencing immediately after Royal Assent             29

Taxation Administration Act 1953                                                                         29

Schedule 3--Helping Children with Autism package                                       30

Income Tax Assessment Act 1997                                                                            30

Schedule 4--Continence Aids Payment Scheme                                                 31

Income Tax Assessment Act 1997                                                                            31

Schedule 5--Exempting Commonwealth Government Securities from interest withholding tax   32

Income Tax Assessment Act 1936                                                                            32

Schedule 6--2009 Victorian Bushfire Appeal Trust Account                      33

Part 1--Main provisions                                                                                               33

Part 2--Consequential amendments                                                                        35

Income Tax Assessment Act 1997                                                                            35

 

 

Tax Laws Amendment (2009 Measures No. 5) Act 2009

No. 118, 2009

 

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

[Assented to 4 December 2009]

The Parliament of Australia enacts:

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