Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 34, 2014
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedule(s)......................................................................................... 2
Schedule 1--Farm management deposits 3
Income Tax Assessment Act 1997 3
Income Tax (Transitional Provisions) Act 1997 5
Schedule 2--Refunding excess GST 6
Part 1--Main amendments 6
A New Tax System (Goods and Services Tax) Act 1999 6
Income Tax Assessment Act 1936 11
Taxation Administration Act 1953 11
Part 2--Amendments about review 12
Division 1--Old law refund decisions are reviewable 12
Taxation Administration Act 1953 12
Division 2--Validating certain past objections and reviews 13
Part 3--Amendments commencing on 1 July 2018 16
Taxation Administration Act 1953 16
Tax Laws Amendment (2014 Measures No. 1) Act 2014
No. 34, 2014
An Act to amend the law relating to taxation, and for related purposes
[Assented to 30 May 2014]
The Parliament of Australia enacts:
[Minister's second reading speech made in--
House of Representatives on 27 March 2014
Senate on 14 May 2014]
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