Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - NOTES

No. 39, 1986

Compilation No. 94

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

This compilation is in 2 volumes

Volume 1: sections 1-78A

Volume 2: sections 9012pt; font-weight:bold">-167

 Schedule

 Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Fringe Benefits Tax Assessment Act 1986 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I--Preliminary

1 Short title

2 Commencement

2A Application of the Criminal Code

2B Application

Part II--Administration

3 General administration of Act

4 Annual report

Part IIA--Core provisions

Division 1--Working out an employer's fringe benefits taxable amount

5A Simplified outline of this Division

5B Working out an employer's fringe benefits taxable amount

Division 2--Working out an employer's aggregate fringe benefits amount

5C Aggregate fringe benefits amount

Division 3--Employee's individual fringe benefits amount

5D Simplified outline

5E Employee's individual fringe benefits amount

5F Working out the employee's share

Part III--Fringe benefits

Division 1--Preliminary

6 Part not to limit generality of benefit

Division 2--Car fringe benefits

Subdivision A--Car benefits

7 Car benefits

8 Exempt car benefits

8A Exempt car benefits: cars that are zero or low emissions vehicles

Subdivision B--Taxable value of car fringe benefits

9 Taxable value of car fringe benefits--statutory formula

10 Taxable value of car fringe benefits--cost basis

10A No reduction of operating cost in a log book year of tax unless log book records and odometer records are maintained

10B No reduction of operating cost in a non-log book year of tax unless log book records and odometer records are maintained in log book year of tax

11 Calculation of depreciation and interest

12 Depreciated value

13 Expenditure to be increased in certain circumstances

Division 3--Debt waiver fringe benefits

Subdivision A--Debt waiver benefits

14 Debt waiver benefits

Subdivision B--Taxable value of debt waiver fringe benefits

15 Taxable value of debt waiver fringe benefits

Division 4--Loan fringe benefits

Subdivision A--Loan benefits

16 Loan benefits

17 Exempt loan benefits

Subdivision B--Taxable value of loan fringe benefits

18 Taxable value of loan fringe benefits

19 Reduction of taxable value--otherwise deductible rule

Division 5--Expense payment fringe benefits

Subdivision A--Expense payment benefits

20 Expense payment benefits

20A Exemption--no-private-use declaration

21 Exempt accommodation expense payment benefits

22 Exempt car expense payment benefits

Subdivision B--Taxable value of expense payment fringe benefits

22A Taxable value of in-house expense payment fringe benefits

23 Taxable value of external expense payment fringe benefits

24 Reduction of taxable value--otherwise deductible rule

Division 6--Housing fringe benefits

Subdivision A--Housing benefits

25 Housing benefits

Subdivision B--Taxable value of housing fringe benefits

26 Taxable value of non-remote housing fringe benefits

27 Determination of market value of housing right

28 Indexation factor for valuation purposes--non-remote housing

Division 7--Living-away-from-home allowance fringe benefits

Subdivision A--Living-away-from-home allowance benefits

30 Living-away-from-home allowance benefits

Subdivision B--Taxable value of living-away-from-home allowance fringe benefits

31 Taxable value--employee maintains a home in Australia

31A Taxable value--fly-in fly-out and drive-in drive -out employees

31B Taxable value--any other case

Subdivision C--Related provisions

31C Maintaining a home in Australia

31D First 12 months employee is required to live away from home

31E Fly-in fly-out and drive-in drive -out requirements

31F Declarations

31G Substantiating related expenses

31H Exempt food component

Division 9--Board fringe benefits

Subdivision A--Board benefits

35 Board benefits

Subdivision B--Taxable value of board fringe benefits

36 Taxable value of board fringe benefits

37 Reduction of taxable value--otherwise deductible rule

Division 9A--Meal entertainment

Subdivision A--Meal entertainment

37A Key principle

37AA Division only applies if election made

37AB Employee contributions to be excluded

37AC Meal entertainment benefits

37AD Meaning of provision of meal entertainment

37AE Fringe benefits only arise if employer is provider

37AF No other fringe benefits arise if election made

37AG Some benefits still arise

Subdivision B--50/50 split method of valuing meal entertainment

37B Key principle

37BA Taxable value using 50/50 split method

Subdivision C--12 week register method

37C Key principle

37CA Election by employer

37CB Taxable value using 12 week register method

37CC Choosing the 12 week period for a register

37CD FBT years for which register is valid

37CE Matters to be included in register

37CF False or misleading entries invalidate register

Division 10--Tax-exempt body entertainment fringe benefits

Subdivision A--Tax-exempt body entertainment benefits

38 Tax-exempt body entertainment benefits

Subdivision B--Taxable value of tax-exempt body entertainment fringe benefits

39 Taxable value of tax-exempt body entertainment fringe benefits

Division 10A--Car parking fringe benefits

Subdivision A--Car parking benefits

39A Car parking benefits

39AA Anti-avoidance--fee on first business day not representative

39AB When fees are not representative

39B When commercial parking stations are located within a 1 km radius of business premises or associated premises

Subdivision B--Taxable value of car parking fringe benefits

39C Taxable value of car parking fringe benefits--commercial parking station method

39D Taxable value of car parking fringe benefits--market value basis

39DA Taxable value of car parking fringe benefits--average cost method

39E Fees charged by commercial parking stations for all-day parking

Subdivision C--Statutory formula method--spaces

39F The key principle

39FA Spaces method of calculating total taxable value of car parking fringe benefits

39FB Number of spaces exceeds number of employees

39FC Meaning of daily rate amount

39FD Meaning of availability period

39FE Meaning of relevant recipients contribution

Subdivision D--12 week record keeping method

39G The key principle

39GA Employer may elect to use 12 week record keeping method

39GB Value of fringe benefits for year

39GC Meaning of total value of car parking benefits (register)

39GD Meaning of car parking availability period

39GE Choosing the 12 week period for a register

39GF FBT years for which register is valid

39GG Matters to be included in register

39GH Fraudulent entries invalidate register

Division 11--Property fringe benefits

Subdivision A--Property benefits

40 Property benefits

41 Exempt property benefits

Subdivision B--Taxable value of property fringe benefits

42 Taxable value of in-house property fringe benefits

43 Taxable value of external property fringe benefits

44 Reduction of taxable value--otherwise deductible rule

Division 12--Residual fringe benefits

Subdivision A--Residual benefits

45 Residual benefits

46 Year of tax in which residual benefits taxed

47 Exempt residual benefits

47A Exemption--no-private-use declaration

Subdivision B--Taxable value of residual fringe benefits

48 Taxable value of in-house non-period residual fringe benefits

49 Taxable value of in-house period residual fringe benefits

50 Taxable value of external non-period residual fringe benefits

51 Taxable value of external period residual fringe benefits

52 Reduction of taxable value--otherwise deductible rule

Division 13--Miscellaneous exempt benefits

53 Motor vehicle fringe benefit fuel etc. to be exempt in certain cases

54 Provision of food or drink to be exempt benefit in certain cases

55 Benefits provided by certain international organisations to be exempt

56 Preservation of diplomatic and consular immunities

57 Exempt benefits--employees of religious institutions

57A Exempt benefits--public benevolent institutions, health promotion charities, some hospitals and public ambulance services

58 Exempt benefits--live-in residential care workers

58A Exempt benefits--employment interviews and selection tests

58AA Exempt benefits--engagement of relocation consultant

58B Exempt benefits--removals and storage of household effects as a result of relocation

58C Exempt benefits--sale or acquisition of dwelling as a result of relocation

58D Exempt benefits--connection or re-connection of certain utilities as a result of relocation

58E Exempt benefits--leasing of household goods while living away from home

58F Exempt benefits--relocation transport

58G Exempt benefits--motor vehicle parking

58GA Exempt benefits--small business car parking

58H Exempt benefits--newspapers and periodicals used for business purposes

58J Exempt benefits--compensable work-related trauma

58K Exempt benefits--in-house health care facilities

58L Exempt benefits--certain travel to obtain medical treatment

58LA Exempt benefits--compassionate travel

58M Exempt benefits--work-related medical examinations, work-related medical screening, work -related preventative health care, work-related counselling, migrant language training

58N Exempt benefits--emergency assistance

58P Exempt benefits--minor benefits

58PA Exempt benefits--worker entitlement contributions

58PB Meaning of approved worker entitlement funds

58Q Exempt benefits--long service awards

58R Exempt benefits--safety awards

58S Exempt benefits--trainees engaged under Australian Traineeship System

58T Exempt benefits--live-in domestic workers employed by religious institutions or by religious practitioners

58U Exempt benefits--live-in help for elderly and disadvantaged persons

58V Exempt benefits--food and drink for non-live-in domestic employees

58W Exempt benefits--deposits under the Small Superannuation Accounts Act 1995

58X Exempt benefits--provision of certain work related items

58Y Exempt benefits--membership fees and subscriptions

58Z Exempt benefits--taxi travel

58ZB Exempt benefits--approved student exchange programs

58ZC Exempt benefits--remote area housing benefits

58ZD Exempt benefits--meals on working days

58ZE Exempt benefits--provision of certain education or training

Division 14--Reduction of taxable value of miscellaneous fringe benefits

59 Reduction of taxable value--remote area residential fuel

60 Reduction of taxable value--remote area housing

60AA Guideline price for repurchase of remote area residential property

60A Reduction of taxable value--remote area holiday transport fringe benefits subject to ceiling

61 Reduction of taxable value--remote area holiday transport fringe benefits not subject to ceiling

61A Reduction of taxable value--overseas employment holiday transport

61B Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport

61C Reduction of taxable value--temporary accommodation relating to relocation

61D Reduction of taxable value of temporary accommodation meal fringe benefits

61E Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests

61F Reduction of taxable value of certain expense payment fringe benefits associated with work-related medical examinations, work -related medical screenings, work-related preventative health care, work-related counselling or migrant language training

61G Reduction of taxable value of fringe benefits if certain deductions relating to payments to associates are not allowed

62 Reduction of aggregate taxable value of in-house fringe benefits

63 Reduction of taxable value of living-away-from-home food fringe benefits

63A Reduction of taxable value in respect of entertainment component of certain fringe benefits

65A Reduction of taxable value--education of children of overseas employees

Division 14A--Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes

65CA Amortisation of taxable value of fringe benefits relating to remote area home ownership schemes

65CB Amendment of assessments

Division 14B--Reducible fringe benefits relating to remote area home repurchase schemes

65CC Reducible fringe benefits relating to remote area home repurchase schemes

Division 15--Car substantiation rules for otherwise deductible provisions

65D Car substantiation rules

65E No compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained

65F No compliance with substantiation rules in non-log book year of tax unless log book records kept in previous log book year of tax

Part IIIA--Rebates of tax

65J Rebate for certain not-for-profit employers etc.

Part IV--Liability to tax

66 Liability to pay tax

67 Arrangements to avoid or reduce fringe benefits tax

Part V--Returns and assessments

Division 1--Returns

68 Annual returns

69 Further returns

70 Keeping records of indirect tax transactions

70D Tax agent to give taxpayer copy of notice of assessment

Division 2--Assessments

72 First return deemed to be an assessment

73 Default assessments

74 Amendment of assessments

75 Refund of amounts overpaid

76 Amended assessment to be an assessment

77 Notice of assessment

78 Validity of assessment

78A Objections

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

  tr>

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Fringe Benefits Tax Assessment Act 1986	39, 1986	24 June 1986	24 June 1986
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s. 31 and Parts VII, VIII (ss. 45-56): (a) Remainder: 1 July 1986	--
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	s. 46
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987	23, 1987	26 May 1987	s. 3: 1 Sept 1987 (see Gazette 1987, No. S217) (b)	s. 4
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987	139, 1987	18 Dec 1987	18 Dec 1987	ss. 61 and 62
as amended by
Taxation Laws Amendment Act 1988	11, 1988	26 Apr 1988	Part IX (ss. 49, 50): 18 Dec 1987 (c)	--
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	(see 78, 1988 below)	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	--
Australian Airlines (Conversion to Public Company) Act 1988	6, 1988	9 Mar 1988	s. 69(1): Royal Assent (d)	--
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	Part II (ss. 3-6), ss. 37, 39-53 and 55(15)-(25): 1 Nov 1988 (see Gazette 1988, No. S331) s. 14(2): 1 July 1988 s. 15: 22 Dec 1986 Part VI (ss. 62-64): 22 July 1986 Part VII (ss. 65, 66): 18 Dec 1987 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	ss. 44(a) and 54(11): (e) Remainder: Royal Assent	ss. 9 and 10 s. 2 (am. by 107, 1989, s. 30)
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	(see 107, 1989 below)	--
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s. 12: 1 July 1989 (see Gazette 1989, No. S159) Remainder: 1 Jan 1989 (see s. 2(1) and Gazette 1988, No. S399)	--
Taxation Laws Amendment Act (No. 5) 1988	153, 1988	26 Dec 1988	Div. 6 of Part III (s. 43): 1 Jan 1989 Remainder: Royal Assent	s. 7
Higher Education Funding Act 1988	2, 1989	6 Jan 1989	ss. 86 and 87: Royal Assent (f)	--
Taxation Laws Amendment Act 1989	11, 1989	16 Mar 1989	16 Mar 1989	ss. 19 and 20
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	s. 17
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	Part 6 (ss. 29, 30): (g) Remainder: Royal Assent	s. 7
Petroleum (Australia-Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990	37, 1990	7 June 1990	18 Feb 1991 (see s. 2 and Gazette 1991, No. S47)	--
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	s. 11: 16 June 1990 (see s. 2(2)) s. 23: 4 Dec 1989 Part 5 (ss. 36-38): 11 May 1989 Remainder: Royal Assent	ss. 7 and 8
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	s. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Taxation Laws Amendment Act (No. 5) 1990	135, 1990	28 Dec 1990	Part 2 (ss. 3-5): Royal Assent (h)	s. 5
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	Part 2 (ss. 3-7): Royal Assent (i)	s. 7
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	ss. 3, 5, 7, 10, 12 and 13: Royal Assent (j) ss. 4, 6, 8, 9 and 11: 28 June 1991 (j)	ss. 12 and 13
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	ss. 5-8, 88, 123 and 124: Royal Assent (k) ss. 113 and 114: 1 Mar 1992 (see Gazette 1992, No. GN7) (k)	ss. 8, 114 and 124
Taxation Laws Amendment Act 1992	35, 1992	25 May 1992	25 May 1992	s. 5
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	--
Taxation Laws Amendment (Self Assessment) Act 1992	101, 1992	30 June 1992	30 June 1992	--
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
Taxation Laws Amendment Act (No. 4) 1992	191, 1992	21 Dec 1992	21 Dec 1992	--
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	Part 1 (ss. 1-3): Royal Assent ss. 26(2) and 28(1): 1 Feb 1994 ss. 29-173 and 177: 23 June 1993 (see Gazette 1993, No. S186) Remainder: 1 Feb 1993 (see Gazette 1993, No. S25)	--
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992	223, 1992	24 Dec 1992	1 Apr 1994	s. 4
Taxation Laws Amendment (Car Parking) Act 1992	237, 1992	24 Dec 1992	24 Dec 1992	s. 7
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	ss. 3-6: Royal Assent (l)	s. 5
Taxation Laws Amendment Act (No. 2) 1993	18, 1993	9 June 1993	ss. 3-6: Royal Assent (m)	ss. 5 and 6
Taxation (Deficit Reduction) Act (No. 1) 1993	57, 1993	27 Oct 1993	27 Oct 1993	ss. 4, 7, 8 and 11
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	ss. 7-12 and 176: Royal Assent (n) Div. 3 of Part 14 (ss. 180-182): (n)	ss. 8, 10, 11, 176 and 182
Taxation Laws Amendment Act 1994	56, 1994	7 Apr 1994	ss. 3-12: Royal Assent (o)	ss. 4, 6, 7, 9, 10 and 12
Taxation Laws Amendment Act (No. 2) 1994	82, 1994	23 June 1994	ss. 3-6 and 128-131: Royal Assent (p)	ss. 4, 6, 128 and 131
Departure Tax Collection Amendment Act 1994	159, 1994	16 Dec 1994	16 Dec 1994	ss. 3 and 18-20
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22-85): 13 Oct 1994 Remainder: Royal Assent	Sch. 3 (items 1, 5) and Sch. 5 (items 1, 46(10))
Income Tax (International Agreements) Amendment Act 1995	22, 1995	29 Mar 1995	29 Mar 1995	--
Tax Law Improvement (Substantiation) Act 1995	30, 1995	7 Apr 1995	7 Apr 1995	--
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	--
Taxation Laws Amendment Act (No. 1) 1995	120, 1995	25 Oct 1995	Sch 2 (item 5): 25 Oct 1995 (s 2(1))	--
Taxation Laws Amendment (FBT Cost of Compliance) Act 1995	145, 1995	12 Dec 1995	12 Dec 1995	Sch. 1 (item 5), Sch. 2 (items 10, 11), Sch. 3 (item 4), Sch.  4 (item 8) and Sch. 5 (item 74)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Sch 2 (item 9): 16 Dec 1995 (s 2(1))	Sch. 2 (items 11-15)
Law and Justice Legislation Amendment Act (No. 1) 1995	175, 1995	16 Dec 1995	16 Dec 1995	--
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 2 (item 58): 18 Dec 1987 (s 2(2)) Sch 2 (item 59): 24 June 1986 (s 2(2))	--
Taxation Laws Amendment Act (No. 2) 1996	76, 1996	18 Dec 1996	Sch 5: 18 Dec 1996 (s 2(1))	Sch 5 (item 2)
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	--
Retirement Savings Accounts (Consequential Amendments) Act 1997	62, 1997	28 May 1997	2 June 1997 (see s. 2 and Gazette 1997, No. S202)	--
Tax Law Improvement Act 1997	121, 1997	8 July 1997	s 4: 8 July 1997 (s 2(1)) Sch 4 (items 139, 140) and Sch 10 (items 16-23): 1 July 1997 (s 2(3))	s 4, Sch 4 (item 140) and Sch 10 (item 23)
Taxation Laws Amendment Act (No. 3) 1997	147, 1997	14 Oct 1997	Sch 7: 14 Oct 1997 (s 2(1))	Sch. 7 (item 3)
Foreign Affairs and Trade Legislation Amendment Act 1997	150, 1997	17 Oct 1997	Sch 2 (item 2): 17 Oct 1997 (s 2(1))	--
Taxation Laws Amendment Act (No. 4) 1997	174, 1997	21 Nov 1997	Sch 7 (items 19-32): 21 Nov 1997 (s 2(1))	Sch 7 (item 32(2))
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997	196, 1997	8 Dec 1997	Sch 1 (item 11): 9 Dec 1997 (s 2(5))	--
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998	17, 1998	16 Apr 1998	16 Apr 1998	Sch. 1 (item 32)
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Schedule 5 (items 1-15, 20): Royal Assent	Sch. 5 (item 20)
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 June 1998	Schedule 8 (items 11, 12): 23 June 1998 (s 2(1))	Sch. 8 (item 12)
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 1-11, 398, 399, 404, 405): 1 July 1999	Sch. 1 (items 398, 399, 404, 405)
Taxation Laws Amendment Act (No. 1) 1999	16, 1999	9 Apr 1999	Schedule 2, Schedule 3 (items 1-7, 12) and Schedule 12: 9 Apr 1999 (s 2(1))	Sch. 2 (item 2), Sch. 3 (item 12) and Sch. 12 (items 4, 5)
A New Tax System (Fringe Benefits Reporting) Act 1999	17, 1999	19 Apr 1999	Schedule 1 (items 1-16): 19 Apr 1999 (s 2(1))	Sch. 1 (item 16)
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 50-52): 1 July 1999 (s 3(2)(e)) Schedule 8 (items 22, 23): 17 June 1999 (s 3(2))	Sch. 8 (items 22, 23)
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Sch 4 (item 4): 18 Jan 2001 (s 2(1))	--
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Schedule 10 (items 1-6, 68(1)): 1 July 2000 (s 2(2))	Sch. 10 (item 68(1))
as amended by
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999	172, 1999	10 Dec 1999	Sch 2 (item 1): 8 July 1999 (s 2(4))	--
Taxation Laws Amendment (CPI Indexation) Act 1999	102, 1999	16 July 1999	Sch 1 (items 1, 2, 5): 16 July 1999 (s 2(1)) Sch 1 (items 3, 4): 12 Dec 1995 (s 2(2))	Sch 1 (items 2, 5)
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Sch 1 (item 495): 5 Dec 1999 (s 2(1))	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 1 (items 79-84) and Sch 2 (items 94-140): 22 Dec 1999 (s 2(1))	Sch 1 (item 84) and Sch 2 (item 140)
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 2 (items 9-19, 130-136): 22 Dec 1999 (s 2(1))	Sch 2 (items 130-136)
Timor Gap Treaty (Transitional Arrangements) Act 2000	25, 2000	3 Apr 2000	s 4-6 and Sch 2 (item 33): 1:23 am (Australian Central Standard Time) 26 Oct 1999 (s 2(2), 4)	s 4-6
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Sch 2 (items 1, 3, 4, 6-8, 11(1)): 1 Apr 2000 (s 2(2)) Sch 2 (items 2, 5, 9, 10, 11(2)): 1 Apr 2001 (s 2(3)) Sch 3 (items 7-10): 22 Dec 1999 (s 2(1))	Sch 2 (item 11) and Sch 3 (item 9)
A New Tax System (Fringe Benefits ) Act 2000	52, 2000	30 May 2000	Sch 1: 30 May 2000 (s 2)	Sch 1 (item 30)
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Sch 1 (item 61): 30 June 2000 (s 2(1))	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 2 (items 8, 8A, 9-12): 1 July 2000 (s 3(1)) Sch 2 (items 148-157): 1 Apr 2001 (s 3(3))	Sch 1 (item 157)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 71): 3 July 2002 (s 2(1) item 66)	--
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 6 (item 4): 1 July 2000 (s 2(1) item 11)	--
Family and Community Services (2000 Budget and Related Measures) Act 2000	138, 2000	24 Nov 2000	Sch 2 (items 11, 12): 1 Jan 2001 (s 2(2)(b))	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4-14 and Sch 3 (items 207-209): 15 July 2001 (s 2(3) and gaz 2001, No S285)	s 4-14
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Sch 3 (items 1-8): 30 June 2001 (s 2(1))	Sch 3 (item 8)
Taxation Laws Amendment (Superannuation Contributions) Act 2001	89, 2001	18 July 2001	Sch 1 (items 8-10, 11(2)): 18 July 2001 (s 2)	Sch 1 (item 11(2))
Financial Services Reform (Consequential Provisions) Act 2001	123, 2001	27 Sept 2001	Sch 1 (item 237): 11 Mar 2002 (s 2(1), (6) and gaz 2001, No GN42)	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	s 4 and Sch 4 (items 33-40): 15 Dec 2001 (s 2(1))	s 4
Taxation Laws Amendment Act (No. 2) 2001	167, 2001	1 Oct 2001	Sch 1 and Sch 4 (items 1-4): 1 Oct 2001 (s 2(1))	Sch 1 (item 2) and Sch 4 (item 4)
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Sch 1 (items 7-9) and Sch 5 (item 3): 1 Oct 2001 (s 2(1))	Sch 1 (items 8, 9) and Sch 5 (item 3)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 2, 3): 23 June 1998 (s 2(1) item 20)	--
Taxation Laws Amendment (Venture Capital) Act 2002	136, 2002	19 Dec 2002	Sch 3 (item 1): 19 Dec 2002 (s 2(1) item 6)	--
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Sch 1 (item 33): 20 May 2002 (s 2(1) item 2)	--
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	Sch 7 (items 1-5): 30 June 2003 (s 2(1) item 8)	Sch 7 (item 5)
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Sch 9 (items 5, 18, 19): 1 Sept 2003 (s 2(1) item 5)	Sch 9 (items 18, 19)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 2 (items 17, 18): 14 Oct 2003 (s 2(1) item 4)	Sch 2 (item 18)
Taxation Laws Amendment Act (No. 8) 2003	107, 2003	21 Oct 2003	Sch 4: 21 Oct 2003 (s 2(1) item 2)	Sch 4 (item 3)
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Sch 2 (items 14, 15): 5 Dec 2003 (s 2(1) item 2)	Sch 2 (item 15)
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Sch 5: 17 Dec 2003 (s 2(1) item 7)	Sch 5 (item 8)
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Sch 2 (item 103): 1 Jan 2004 (s 2(1) item 8)	--
Taxation Laws Amendment Act (No. 2) 2004	20, 2004	23 Mar 2004	Sch 3 (items 1, 5): 23 Mar 2004 (s 2(1) item 2)	Sch 3 (item 5)
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	Sch 4 and Sch 8 (items 1-3, 5-8): 25 June 2004 (s 2(1) items 1, 18) Sch 8 (item 4): 1 July 2005 (s 2(1) item 19)	Sch 4 (item 2) and Sch 8 (item 8)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 7 (item 212): 1 July 2005 (s 2(1) item 23)	--
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Sch 10 (items 18-27, 43, 44(3)): 1 July 2005 (s 2 (1) item 8)	Sch 10 (items 43, 44(3))
Tax Laws Amendment (2004 Measures No. 3) Act 2004	105, 2004	30 June 2004	Sch 2: 1 Apr 2004 (s 2(1) item 3)	Sch 2 (item 4)
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005	21 Mar 2005	Sch 7: 21 Mar 2005 (s 2(1) item 7)	Sch 7 (item 6)
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Sch 4 and Sch 10 (items 16-18): 1 Apr 2005 (s 2(1) item 5) Sch 10 (item 246): 1 Apr 2001 (s 2(1) item 8)	Sch 4 (item 3) and Sch 10 (item 18)
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Sch 4: 1 July 2005 (s 2(1) item 3)	Sch 4 (item 3)
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Sch 4 (items 1, 37): 26 June 2005 (s 2(1) item 4)	Sch 4 (item 37)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	Sch 1: 29 June 2005 (s 2)	Sch 1 (item 5)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	Sch 8: 29 June 2005 (s 2)	Sch 8 (item 3)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Sch 2 (items 2, 32): 19 Dec 2005 (s 2)	Sch 2 (item 32)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006	6 Apr 2006	Sch 1 (item 3): 6 Apr 2006 (s 2)	--
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 7 (items 32-34, 239, 240): 22 June 2006 (s 2(6), (24))	--
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Sch 8 (items 1-3): 30 June 2006 (s 2(1) item 7)	Sch 8 (item 3)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Sch 1 (items 1, 4), Sch 2 (items 81-112, 1017, 1020, 1021), Sch 5 (items  119-123) and Sch 6 (items 1, 5-11): 14 Sept 2006 (s 2(1) items 2, 4)	Sch 6 (items 1, 5-11)
Tax Laws Amendment (2006 Measures No. 5) Act 2006	110, 2006	23 Oct 2006	Sch 1: 1 Apr 2007 (s 2(1) item 2)	Sch 1 (item 7)
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Sch 1 (item 14): 30 June 2003 (s 2(1) item 11) Sch 4 (item 16): 15 Mar 2007 (s 2(1) item 44)	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Sch 5 (items 1-5, 36): 15 Mar 2007 (s 2(1) items 6, 8)	Sch 5 (item 36)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Sch 1 (items 17-21, 406(1)-(3)): 15 Mar 2007 (s 2(1) item 2)	Sch 1 (item 406(1)-(3))
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007	12 Apr 2007	Sch 3 (items 11-13, 39): 12 Apr 2007 (s 2)	Sch 3 (item 39)
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Sch 1 (items 30-32, 43(1)-(3)): 21 June 2007 (s 2(1) item 2)	Sch 1 (item 43(1)-(3))
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	Sch 5: 21 June 2007 (s 2)	Sch 5 (items 6, 7)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Sch 1 (items 9-17, 222, 225, 226) and Sch 7 (items 7, 8, 104(1)): 24 Sept 2007 (s 2(1) items  2, 11)	Sch 1 (items 222, 225, 226) and Sch 7 (item 8)
Tax Laws Amendment (Budget Measures) Act 2008	59, 2008	30 June 2008	Sch 1 (items 1-5): 30 June 2008 (s 2)	Sch 1 (items 3, 5)
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008	30 Sept 2008	Sch 1 (items 4, 26): 1 Oct 2008 (s 2(1) item 2)	Sch 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Sch 3 (items 2-4): 3 Oct 2008 (s 2(1) item 3)	Sch 3 (item 4)
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008	144, 2008	9 Dec 2008	Sch 14 (items 3-6): 10 Dec 2008 (s 2(1) item 36)	Sch 14 (item 6)
Tax Laws Amendment (2008 Measures No. 5) Act 2008	145, 2008	9 Dec 2008	Sch 4 (items 1-75): 9 Dec 2008 (s 2)	Sch 4 (items 9, 23, 32, 41)
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Sch 4 (items 2-5): 26 Mar 2009 (s 2(1) item 2)	Sch 4 (item 4)
Fair Work (State Referral and Consequential and Other Amendments) Act 2009	54, 2009	25 June 2009	Sch 18 (item 5): 1 July 2009 (s 2(1) item 41)	--
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Sch 5 (items 19, 20, 288-305): (s 2(1) items 7, 10)	Sch 5 (item 305)
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009	114, 2009	16 Nov 2009	Sch 1 (items 3, 4) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)	Sch 2
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009	133, 2009	14 Dec 2009	Sch 1 (items 8, 86, 87): 14 Dec 2009 (s 2(1) item 2)	Sch 1 (items 86, 87)
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Sch 6 (item 16): 3 June 2010 (s 2 (1) item 15)	--
Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Sch 1 (item 36) and Sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 9, 14)	Sch 2 (items 1, 2)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Sch 2 (items 29, 30): 17 Dec 2010 (s 2(1) item 2)	--
Human Services Legislation Amendment Act 2011	32, 2011	25 May 2011	Sch 4 (item 115): 1 July 2011 (s 2(1) item 3)	--
as amended by
Statute Law Revision Act 2012	136, 2012	22 Sept 2012	Sch 2 (item 22): 1 July 2011 (s 2(1) item 20)	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Sch 5 (items 4-8, 13): 28 June 2011 (s 2(1) item 10) Sch 5 (item 375): 27 June 2011 (s 2(1) item 23)	Sch 5 (item 13)
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Sch 2 (items 641, 642) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items  5 and 12)	Sch 3 (items 10, 11)
Tax Laws Amendment (2011 Measures No. 5) Act 2011	62, 2011	29 June 2011	Sch 5 (items 1-9): 29 June 2011 (s 2(1) item 7) Sch 5 (items 10-12): 1 Apr 2016 (s 2(1) item 8)	Sch 5 (items 8, 9)
Tax Laws Amendment (2011 Measures No. 6) Act 2011	129, 2011	3 Nov 2011	Sch 2 (items 1-9): 3 Nov 2011 (s 2(1) item 3) Sch 2 (item 10): 27 Dec 2011 (s 2(1) item 4)	Sch 2 (item 9)
Tax Laws Amendment (2012 Measures No. 4) Act 2012	142, 2012	28 Sept 2012	Sch 1: 28 Sept 2012 (s 2(1) item 2)	Sch 1 (items 26-28)
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Sch 2 (items 42-58, 60-67) and Sch 4 (items 1-3): 3 Dec 2012 (s  2(1) items 3, 12) Sch 4 (items 16-20): never commenced (s 2(1) item 13)	--
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Sch 7 and Sch 8 (items 20-26): 28 June 2013 (s 2(1) items 2, 4)	Sch 7 (item 13) and Sch 8 (item 26)
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	Sch 2 and Sch 7 (item 197): 28 June 2013 (s 2(1) items 4, 21)	Sch 2 (item 31)
Charities (Consequential Amendments and Transitional Provisions) Act 2013	96, 2013	28 June 2013	Sch 1 (items 15-18): 1 Jan 2014 (s 2(1))	--
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Sch 11 (items 10-25, 27): 30 June 2013 (s 2(1) item 17)	Sch 11 (item 27)
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014	11, 2014	18 Mar 2014	Sch 3 (item 2): 18 Mar 2014 (s 2(1) item 5)	--
Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014	48, 2014	25 June 2014	Sch 2: 25 June 2014 (s 2(1))	Sch 2 (item 3)
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (item 22): 1 July 2015 (s 2(1) item 4) Sch 2 (items 73, 76-87, 95-99) and Sch 4 (items 67-69, 79): 25 Feb 2015 (s 2(1) items 5, 6)	Sch 2 (items 73, 95-99) and Sch 4 (item 79)
Norfolk Island Legislation Amendment Act 2015	59, 2015	26 May 2015	Sch 2 (item 209): 1 July 2016 (s 2(1) item 5) Sch 2 (items 356-396): 18 June 2015 (s 2(1) item 6)	Sch 2 (items 356-396)
as amended by
Territories Legislation Amendment Act 2016	33, 2016	23 Mar 2016	Sch 2: 24 Mar 2016 (s 2(1) item 2)	--
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 1 (item 45, 195-205): 1 July 2015 (s 2(1) items 3, 6) Sch 6 (item 4): 25 June 2015 (s 2(1) item 11)	Sch 1 (items 195-205)
Tax Laws Amendment (Small Business Measures No. 3) Act 2015	114, 2015	26 Aug 2015	Sch 3: 26 Aug 2015 (s 2(1) item 1)	Sch 3 (item 4)
Statute Law Revision Act (No. 2) 2015	145, 2015	12 Nov 2015	Sch 4 (items 11-15): 10 Dec 2015 (s 2(1) item 7)	--
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015	162, 2015	30 Nov 2015	Sch 1 (items 4-20) and Sch 3: 30 Nov 2015 (s 2(1) item 2)	Sch 3 (item 12)
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (item 391): 10 Mar 2016 (s 2(1) item 6)	--
Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017	22, 2017	4 Apr 2017	Sch 2 (item 5): 2 July 2018 (s 2(1) item 2) Sch 4: 5 Apr 2017 (s 2(1) item 5)	Sch 4
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 8 (items 24, 25): 1 Apr 2019 (s 2(1) item 11)	Sch 8 (item 25)
Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019	59, 2019	7 Aug 2019	Sch 2 (item 3): 30 Aug 2019 (s 2(1) item 2)	--
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (items 63-71): 1 July 2020 (s 2(1) item 5) Sch 3 (items 202, 325, 326): 1 Oct 2020 (s 2(1) item 6)	Sch 3 (items 71,  325, 326)
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 3 (items 13-16, 40): 1 Jan 2021 (s 2(1) item 7)	Sch 3 (item 40)
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 1: 1 July 2021 (s 2(1) item 2)	Sch 1 (item 2)
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 4 (items 16-18): 1 Oct 2022 (s 2(1) item 7)	Sch 4 (item 18)
Treasury Laws Amendment (2022 Measures No. 2) Act 2022	84, 2022	12 Dec 2022	Sch 3 (items 1-17, 33): 1 Jan 2023 (s 2(1) item 2)	Sch 3 (item 33)
Treasury Laws Amendment (Electric Car Discount) Act 2022	86, 2022	12 Dec 2022	Sch 1: 1 Jan 2023 (s 2(1) item 2) Sch 2: 1 Apr 2025 (s 2(1) item 3)	Sch 1 (items 7, 8) and Sch 2 (item 5)
Treasury Laws Amendment (2022 Measures No. 4) Act 2023	29, 2023	23 June 2023	Sch 3: 1 July 2023 (s 2(1) item 2)	Sch 3 (item 2)
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023	69, 2023	14 Sept 2023	Sch 4 (items 16, 42-47): 15 Sept 2023 (s 2(1) item 5)	--
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 27, 28): 14 Oct 2024 (s 2(1) item 2)	--

 

Number and year	Registration	Commencement	Application, saving and transitional provisions
2006 No. 50	17 Mar 2006 (F2006L00820)	Sch 50: 27 Mar 2006 (r 2(b))	--

(a) Subsection 2(2) of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 provides as follows:

 (2) Section 31 and Parts VII and VIII (sections  45-56) shall come into operation, or shall be deemed to have come into operation, immediately after the Fringe Benefits Tax Assessment Act 1986 comes into operation.

 The Fringe Benefits Tax Assessment Act 1986 came into operation on 24  June 1986.

(b) The Fringe Benefits Tax Assessment Act 1986 was amended by section  3 only of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987, subsection 2(2) of which provides as follows:

 (2) The amendments made by this Act to an Act specified in the Schedule shall come into operation on such day as is fixed by Proclamation in relation to those amendments.

(c) The Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 was amended by Part IX (sections 49 and 50) only of the Taxation Laws Amendment Act 1988, subsection  2(6) of which provides as follows:

 (6) Part IX shall be deemed to have come into operation on the commencement of the Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987.

(d) The Fringe Benefits Tax Assessment Act 1986 was amended by subsection  69(1) only of the Australian Airlines (Conversion to Public Company) Act 1988, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(e) Subsection 2(2) of the Taxation Laws Amendment Act (No.  4) 1988 provides as follows:

 (2) Paragraph 44(a) and subsection  54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989.

 The Taxation Laws Amendment Act 1989 came into operation on 16  March 1989.

(f) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  86 and 87 only of the Higher Education Funding Act 1988, subsection 2(1) of which provides as follows:

 (1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.

(g) Subsection 2(2) of the Taxation Laws Amendment Act (No.  3) 1989 provides as follows:

 (2) Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.

 The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.

(h) The Fringe Benefits Tax Assessment Act 1986 was amended by Part  2 (sections 3-5) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(i) The Fringe Benefits Tax Assessment Act 1986 was amended by Part  2 (sections 3-7) only of the Taxation Laws Amendment Act 1991, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(j) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  3-13 only of the Taxation Laws Amendment Act (No. 2) 1991, subsections  2(1) and (2) of which provide as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 (2) Sections 4, 6, 8, 9 and 11 commence on the day after the day on which this Act receives the Royal Assent.

(k) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  5-8, 88, 113, 123 and 124 only of the Taxation Laws Amendment Act (No. 3) 1991 , subsections 2(1) and (10) of which provide as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 (10) Subject to subsection  (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.

(l) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  3-6 only of the Taxation Laws Amendment Act 1993, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(m) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  3-6 only of the Taxation Laws Amendment Act (No. 2) 1993, subsection  2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(n) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  7-12, 176 and Division 3 of Part 14 (sections 180-182) only of the Taxation Laws Amendment Act (No. 3) 1993, subsections 2(1) and (5) of which provide as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 (5) Division 3 of Part  14 commences immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992.

 The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came into operation on 1  April 1994.

(o) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  3-12 only of the Taxation Laws Amendment Act 1994, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(p) The Fringe Benefits Tax Assessment Act 1986 was amended by sections  3-6 and 128-131 only of the Taxation Laws Amendment Act (No. 2) 1994 , subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

Endnote 4--Amendment history

 

Provision affected	How affected
Part I
s 2A....................	ad No 146, 2001
s 2B....................	ad No 2, 2015
Part II
s 3.....................	am No 145, 2010
s 5.....................	am No 48, 1986; No 97, 1988; No 146, 2001; No 122, 2003
	rep No 145, 2010
Part IIA
Part IIA..................	ad No 17, 1999
Division 1
s 5A....................	ad No 17, 1999
s 5B....................	ad No 17, 1999
	am No 52, 2000; No 142, 2003; No 83, 2004; No 124, 2013; No 162, 2015; No 35, 2022
Division 2
s 5C....................	ad No 17, 1999
	am No 52, 2000; No 14, 2009
Division 3
s 5D....................	ad No 17, 1999
s 5E....................	ad No 17, 1999
	am No 52, 2000; No 80, 2006; No 162, 2015
s 5F....................	ad No 17, 1999
Part III
Division 2
Subdivision A
s 7.....................	am No 17, 1999; No 64, 2020
s 8.....................	am No 139, 1987; No 145, 1995; No 86, 2000; No 64, 2020
s 8A....................	ad No 86, 2022
	am No 86, 2022
Subdivision B
s. 9.....................	am. No. 139, 1987; No. 145, 1995; No. 178, 1999; No 62, 2011
s. 10....................	am. No. 139, 1987 (as am. by No. 78, 1988); No. 11, 1989; No. 145, 1995; No.  41, 1998; No. 88, 2009
s. 10A...................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995; No. 41, 1998
s. 10B...................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
s. 10C...................	ad. No. 139, 1987
	am. No. 11, 1989
	rep. No. 145, 1995
s. 11....................	am. No. 139, 1987; No. 178, 1999; No. 107, 2003; No. 143, 2007
s. 12....................	rs. No. 178, 1999
Division 3
Subdivision B
s. 15....................	am. No. 139, 1987
Division 4
Subdivision A
s. 16....................	am. No. 79, 2007
s. 17....................	am. No. 139, 1987
Subdivision B
s. 18....................	am. No. 139, 1987
s 19....................	am No 139, 1987; No 11, 1989; No 48, 1991; No 30, 1995; No 145, 1995; No 39, 1997; No  178, 1999; No 101, 2006; No 143, 2007; No 145, 2008; No 162, 2015; No 84, 2022
Division 5
Subdivision A
s. 20A...................	ad. No. 145, 1995
s. 21....................	am. No. 139, 1987; No. 142, 2012
s. 22....................	am. No. 139, 1987; No. 30, 1995; No. 39, 1997
Subdivision B
s. 22A...................	ad. No. 139, 1987
s. 23....................	am. No. 139, 1987
s 24....................	am No 139, 1987; No 11, 1989; No 48, 1991; No 30, 1995; No 145, 1995; No 39, 1997; No  41, 1998; No 178, 1999; No 101, 2006; No 143, 2007; No 145, 2008; No 162, 2015; No 84, 2022
Division 6
Subdivision B
s. 26....................	am. No. 139, 1987; No. 178, 1999; No. 52, 2000
s. 28....................	am. No. 139, 1987; No. 100, 1991; No 145, 2015
s. 29....................	am. No. 139, 1987; No. 178, 1999
	rep. No. 52, 2000
s. 29A...................	ad. No. 139, 1987
	am. No. 43, 1996
	rep. No. 52, 2000
Division 7
Subdivision A
s. 30....................	am. No. 139, 1987; No. 216, 1991; No. 142, 2012
Subdivision B
Subdivision B..............	rs No 142, 2012
s. 31....................	am. No. 139, 1987; No. 216, 1991
	rs. No. 142, 2012
s. 31A...................	ad. No. 142, 2012
s. 31B...................	ad. No. 142, 2012
Subdivision C
Subdivision C..............	ad No 142, 2012
s. 31C...................	ad. No. 142, 2012
s. 31D...................	ad. No. 142, 2012
s. 31E...................	ad. No. 142, 2012
s. 31F...................	ad. No. 142, 2012
s. 31G...................	ad. No. 142, 2012
s. 31H...................	ad. No. 142, 2012
Division 8................	rep No 88, 2013
s. 32....................	rep. No. 88, 2013
s. 33....................	rep. No. 88, 2013
s. 34....................	am. No. 139, 1987; No. 30, 1995; No. 39, 1997; No. 101, 2006
	rep. No. 88, 2013
Division 9
Subdivision B
s 37....................	am No 139, 1987; No 17, 1993; No 30, 1995; No 39, 1997; No 101, 2006; No 84, 2022; No 69, 2023
Division 9A
Division 9A...............	ad. No. 145, 1995
Subdivision A
s 37A...................	ad. No. 145, 1995
s 37AA..................	ad. No. 145, 1995
s 37AB..................	ad. No. 145, 1995
s 37AC..................	ad. No. 145, 1995
	am No 162, 2015
s 37AD..................	ad. No. 145, 1995
s 37AE..................	ad. No. 145, 1995
s 37AF..................	ad. No. 145, 1995
s 37AG..................	ad. No. 145, 1995
Subdivision B
s. 37B...................	ad. No. 145, 1995
s. 37BA..................	ad. No. 145, 1995
	am. No. 41, 1998; No. 17, 1999
Subdivision C
ss. 37C, 37CA.............	ad. No. 145, 1995
s. 37CB..................	ad. No. 145, 1995
	am. No. 17, 1999
ss. 37CC, 37CD............	ad. No. 145, 1995
s. 37CE..................	ad. No. 145, 1995
	am. No. 121, 1997; No. 41, 1998
s 37CF..................	ad No 145, 1995
	am No 41, 1998
Division 10
Subdivision B
s. 39....................	am. No. 139, 1987
Division 10A
Division 10A..............	ad. No. 237, 1992
Subdivision A
s. 39A...................	ad. No. 237, 1992
	am. No. 145, 1995; No. 102, 1999; No 145, 2015
s. 39AA.................	ad. No. 145, 1995
	am. No. 102, 1999
s. 39AB..................	ad. No. 145, 1995
s. 39B...................	ad. No. 237, 1992
Subdivision B
s 39C...................	ad No 237, 1992
	am No 145, 1995
s 39D...................	ad No 237, 1992
	am No 145, 1995
	ed C87
s 39DA..................	ad No 145, 1995
	am No 102, 1999
s 39E...................	ad No 237, 1992
	am No 145, 1995
	ed C87
Subdivision C
Subdivision C..............	ad. No. 145, 1995
ss. 39F, 39FA-39FE.........	ad. No. 145, 1995
Subdivision D
Subdivision D.............	ad. No. 145, 1995
ss. 39G, 39GA-39GH........	ad. No. 145, 1995
Division 11
Subdivision A
s. 41....................	am. No. 59, 2008; No. 84, 2013
Subdivision B
s. 42....................	am. No. 88, 2009; Nos. 84 and 88, 2013
s 44....................	am No 139, 1987; No 153, 1988; No 48, 1991; No 30, 1995; No 145, 1995; No 39, 1997; No  41, 1998; No 178, 1999; No 101, 2006; No 143, 2007; No 145, 2008; No 162, 2015; No 84, 2022
Division 12
Subdivision A
s 47....................	am No 139, 1987; No 135, 1990; No 18, 1993; No 196, 1997; No 83, 1999; No 178, 1999; No  138, 2000; No 167, 2001; No 88, 2009; No 129, 2011; No 142, 2012; No  84, 2013; No 22, 2017; No 64, 2020
s. 47A...................	ad. No. 145, 1995
Subdivision B
s. 48....................	am. Nos. 84 and 88, 2013
s. 49....................	am. Nos. 84 and 88, 2013
s 52....................	am No 139, 1987; No 153, 1988; No 48, 1991; No 30, 1995; No 145, 1995; No 39, 1997; No  41,1998; No 178, 1999; No 101, 2006; No 143, 2007; No 145, 2008; No 162, 2015; No 84, 2022
Division 13
Division 13 heading..........	am. No. 139, 1987
s 53....................	am No 86, 2022
s. 55....................	am. No. 150, 1997
s. 57....................	am. No. 139, 1987; No. 169, 2012
s 57A...................	rs No 139, 1987
	am No 52, 2000; No 167, 2001; No 142, 2003; No 83, 2004; No 95, 2004; No 169, 2012; No 124, 2013; No 35, 2022
s. 58....................	am. No. 139, 1987; No 169, 2012; No 96, 2013
s. 58A...................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
s. 58AA.................	ad. No. 77, 2005
s. 58B...................	ad. No. 139, 1987
s. 58C...................	ad. No. 139, 1987
	am. No. 23, 2005
ss. 58D, 58E...............	ad. No. 139, 1987
s. 58F...................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
s. 58G...................	ad. No. 139, 1987
	am. No. 237, 1992; No. 145, 1995; No. 169, 2012
s 58GA..................	ad No 16, 1999
	am No 80, 2007; No 114, 2015; No 92, 2020
ss. 58H, 58J, 58K...........	ad. No. 139, 1987
s. 58L...................	ad. No. 139, 1987
	am. No. 56, 1994; No 11, 2014
s. 58LA..................	ad. No. 11, 1989
s. 58M..................	ad. No. 139, 1987
	am. No. 30, 1995; No. 39, 1997
s. 58N...................	ad. No. 139, 1987
s. 58P...................	ad. No. 139, 1987
	am. No. 76, 1996; No. 110, 2006; No. 88, 2013
s. 58PA..................	ad. No. 66, 2003
	am. No. 78, 2005
s. 58PB..................	ad. No. 66, 2003
	am. No. 58, 2006; Nos. 8 and 15, 2007; No. 14, 2009; No. 41, 2011
s. 58PC..................	ad. No. 66, 2003
	am. No. 105, 2004; No. 78, 2005
	rep. No. 41, 2011
s. 58Q...................	ad. No. 139, 1987
	am. No. 41, 2005
s. 58R...................	ad. No. 139, 1987
s. 58S...................	ad. No. 139, 1987
s. 58T...................	ad. No. 139, 1987
	am. No. 169, 2012
s. 58U...................	ad. No. 139, 1987
s. 58V...................	ad. No. 139, 1987
	am. No. 144, 2008; No. 169, 2012
s. 58W..................	ad. No. 53, 1995
s 58X...................	ad No 145, 1995
	am No 77, 2005; No 59, 2008; No 114, 2015; No 92, 2020
s. 58Y...................	ad. No. 145, 1995
s 58Z...................	ad No 145, 1995
	am No 16, 1999; No 64, 2020
s. 58ZA..................	ad. No. 147, 1997
	rep. No. 52, 2000
s. 58ZB..................	ad. No. 16, 1999
s. 58ZC..................	ad. No. 52, 2000
	am. Nos. 41 and 77, 2005
s 58ZD..................	ad No 52, 2000
s 58ZE..................	ad No 72, 2021
Division 14
Division 14 heading..........	ad. No. 139, 1987
s. 59....................	am. No. 139, 1987 (as am. by No. 11, 1988); No. 147, 1997; No. 52, 2000
s. 60....................	am. No. 139, 1987; No. 95, 1988
s. 60AA.................	ad. No. 95, 1988
	am No 145, 2015
s. 60A...................	ad. No. 139, 1987
	am. No. 11, 1989; No. 30, 1995; No. 39, 1997
s. 61....................	am. No. 139, 1987; No. 11, 1989; No. 30, 1995; No. 39, 1997
s 61A...................	ad No 139, 1987
	am No 11, 1989; No 100, 1991; No 57, 1993; No 30, 1995; No 39, 1997; No 69, 2023
s 61B...................	ad No 139, 1987
	am No 11, 1989; No 100, 1991; No 57, 1993; No 30, 1995; No 39, 1997; No 69, 2023
s 61C...................	ad No 139, 1987
	am No 100, 1991; No 57, 1993; No 178, 1999
s 61D...................	ad No 139, 1987
	am No 100, 1991; No 57, 1993
s 61E...................	ad No 139, 1987
	am No 11, 1989; No 100, 1991; No 57, 1993; No 30, 1995; No 39, 1997; No 69, 2023
s 61F...................	ad No 139, 1987
	am No 11, 1989; No 100, 1991; No 57, 1993; No 30, 1995; No 39, 1997; No 69, 2023
s. 61G...................	ad. No. 20, 2004
s. 62....................	am. No. 139, 1987; No. 178, 1999; No. 110, 2006; Nos. 84 and 88, 2013
s. 63....................	am. No. 139, 1987; No. 100, 1991; No. 57, 1993; No. 142, 2012
s. 63A...................	ad. No. 82, 1994
	am. No. 121, 1997
s. 64....................	rep. No. 57, 1993
s. 64A...................	ad. No. 2, 1989
	rep. No. 57, 1993
s. 65....................	rep. No. 57, 1993
s. 65A...................	ad. No. 139, 1987
	am. No. 100, 1991; No. 57, 1993
ss. 65B, 65C...............	ad. No. 139, 1987
	rep. No. 100, 1991
s. 65CAA................	ad. No. 100, 1991
	rep. No. 57, 1993
Division 14A
Division 14A..............	ad. No. 95, 1988
s. 65CA..................	ad. No. 95, 1988
	am. No. 58, 1990
s. 65CB..................	ad. No. 95, 1988
Division 14B
Division 14B..............	ad. No. 95, 1988
s. 65CC..................	ad. No. 95, 1988
Division 15
Division 15...............	ad. No. 139, 1987
s. 65D...................	ad. No. 139, 1987
s. 65E...................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995; No. 41, 1998
s. 65F...................	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
ss. 65G, 65H..............	ad. No. 139, 1987
	am. No. 11, 1989
	rep. No. 145, 1995
Part IIIA
Part IIIA.................	ad. No. 223, 1992
s. 65J...................	ad. No. 223, 1992
	am. No. 118, 1993; No. 56, 1994; No. 145, 1995; No. 52, 2000; Nos. 167 and 168, 2001; No.  95, 2004; No. 63, 2005; SLI 2006 No. 50; No. 54, 2009; No 169, 2012; No 124, 2013; No 48, 2014; No 162, 2015
	ed C87
Part IV
s. 67....................	am. No. 48, 1986; No. 37, 1990; No. 216, 1991; No. 223, 1992; No.  22, 1995; No. 25, 2000; No. 10, 2003; No 59, 2019
Part V
Division 1
s. 68....................	am. No. 178, 1999
s. 70....................	am. No. 174, 1997
	rs. No. 91, 2000
ss. 70A, 70B..............	ad. No. 174, 1997
	rep. No. 91, 2000
s. 70D...................	ad. No. 174, 1997
	am. No. 146, 2001
s. 71....................	am. No. 78, 1988; No. 118, 1993; No. 174, 1997
	rep. No. 91, 2000
Division 2
s. 74....................	am. No. 174, 1997; No. 91, 2000; No 2, 2015
ss. 74A-74F...............	ad. No. 101, 1992
	rep. No. 161, 2005
s 75....................	am No 2, 2015
s. 78A...................	ad. No. 216, 1991
Part VI..................	rs. No. 48, 1986
	rep. No. 216, 1991
s. 79....................	rs. No. 48, 1986; No. 23, 1987
	rep. No. 216, 1991
s. 79A...................	ad. No. 48, 1986
	rep. No. 23, 1987
s. 80....................	rs. No. 48, 1986
	rep. No. 216, 1991
s. 81....................	rs. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
ss. 82, 83.................	rs. No. 48, 1986
	rep. No. 216, 1991
s. 84....................	rs. No. 48, 1986
	am. No. 112, 1986; No. 23, 1987
	rep. No. 216, 1991
s. 85....................	rs. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
s. 86....................	rs. No. 48, 1986
	rep. No. 216, 1991
s. 86A...................	ad. No. 48, 1986
	am. No. 112, 1986
	rep. No. 216, 1991
s. 86B...................	ad. No. 48, 1986
	rep. No. 23, 1987
s. 86C...................	ad. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
s. 86D...................	ad. No. 48, 1986
	rep. No. 23, 1987
s. 86E...................	ad. No. 48, 1986
	am. No. 23, 1987
	rep. No. 216, 1991
s. 87....................	rs. No. 48, 1986
	rep. No. 23, 1987
s. 88....................	rs. No. 48, 1986
	rep. No. 216, 1991
s. 89....................	rep. No. 48, 1986
Part VII
Division 1
s. 90....................	am. No. 178, 1999; No 179, 1999; No 2, 2015
s 91....................	rep No 179, 1999
s 92....................	rep No 179, 1999
s. 93....................	am. No. 191, 1992; No. 181, 1994; No. 120, 1995; No. 11, 1999; No 101, 2006; No 2, 2015
ss. 94, 95.................	am. No. 11, 1999
	rep. No. 179, 1999
s. 96....................	am. No. 145, 1987; No. 60, 1990; Nos. 92 and 118, 1992
	rep. No. 179, 1999
s. 97....................	rep. No. 179, 1999
s. 98....................	am. No. 48, 1986; No. 216, 1991
	rep. No. 179, 1999
s. 99....................	am. No. 216, 1991; No. 44, 1999
	rep. No. 179, 1999
s 100...................	am No 2, 2015
Division 2
Subdivision A
s. 101...................	am. Nos. 44 and 91, 2000
s. 102...................	am. No. 178, 1999
s. 103...................	rs. No. 178, 1999
	am. No. 44, 2000; No. 73, 2001
s. 104...................	am. No. 139, 1987; No. 11, 1999
	rs. No. 178, 1999
s. 105...................	rs. No. 178, 1999; No. 44, 2000
Subdivision B..............	rep. No. 178, 1999
s. 106...................	am. No. 139, 1987; No. 11, 1989
	rep. No. 178, 1999
s 107...................	rep No 178, 1999
s 108...................	rep No 178, 1999
Subdivision C
Subdivision C heading........	rs. No. 178, 1999
s. 109...................	am. No. 11, 1999; No. 178, 1999; No. 73, 2001
s. 110...................	am. No. 223, 1992; No. 178, 1999; No. 44, 2000; No. 73, 2001
s 111...................	am No 178, 1999; No 44, 2000; No 73, 2001; No 64, 2020
s. 112...................	am. No. 191, 1992; No. 11, 1999; No. 178, 1999; No. 44, 2000
s. 112A..................	ad. No. 44, 2000
	am. No. 44, 2000; No. 73, 2001
s. 112B..................	ad. No. 44, 2000
Part VIII.................	rep No 2, 2015
s. 113A..................	ad. No. 91, 2000
	rep No 2, 2015
s 114...................	rep No 2, 2015
s. 115...................	am. No. 174, 1997
	rep No 2, 2015
s. 115A..................	ad. No. 139, 1987
	am. No. 11, 1989
	rs. No. 145, 1995
	rep No 2, 2015
s. 115B..................	ad. No. 16, 1999
	rep No 2, 2015
s 116...................	rep No 2, 2015
s 117...................	rep No 2, 2015
Part IX..................	rep. No. 114, 2009
s. 118...................	am. No. 91, 2000
	rep. No. 114, 2009
s. 119...................	am. No. 48, 1986
	rep. No. 91, 2000
s. 120...................	rep. No. 114, 2009
s. 121...................	am. No. 48, 1986; No. 78, 1988; No. 146, 2001; No. 143, 2007
	rep. No. 114, 2009
s. 122...................	am. No. 78, 1988; No. 146, 2001; No. 143, 2007
	rep. No. 114, 2009
Part X
Part X heading.............	am. No. 11, 1989
s. 123...................	am. No. 139, 1987; No. 145, 1995; No. 41, 1998
s 123AA.................	ad No 29, 2023
s. 123A..................	ad. No. 11, 1989
	rs. No. 145, 1995
s 123B..................	ad No 35, 1992
	am No 145, 1995; No 38, 2024
Part XA
Part XA heading............	am No 124, 2013
Part XA..................	ad. No. 95, 2004
s. 123C..................	ad. No. 95, 2004
	am. No. 169, 2012
s. 123D..................	ad. No. 95, 2004
	am. No. 169, 2012
s. 123E..................	ad. No. 95, 2004
	am. No. 63, 2005; No. 169, 2012; No 124, 2013
Part XI
s. 124A..................	ad. No. 139, 1987
	am. No. 100, 1991
s 124B..................	ad No 174, 1997
	rep No 91, 2000
s 124C..................	ad No 174, 1997
	rep No 91, 2000
s 125...................	rep No 2, 2015
s 126...................	am No 48, 1986; No 216, 1991; No 174, 1997
	rep No 2, 2015
s 127...................	am No 91, 2000
	rep No 2, 2015
s 128...................	rep No 2, 2015
s 129...................	am No 2, 2015
s 130...................	rep No 179, 1999
s 131...................	rep No 179, 1999
s 132...................	am No 145, 1995; No 16, 1999; No 91, 2000; No 84, 2013
s. 132A..................	ad. No. 145, 1995
s. 133...................	am. No. 48, 1986; No. 175, 1995
	rep. No. 67, 2003
s. 135...................	am. No. 143, 2007
Part XIA
Part XIA.................	ad. No. 16, 1999
Division 1
s. 135A..................	ad. No. 16, 1999
Division 2
s 135B..................	ad. No. 16, 1999
s 135C..................	ad. No. 16, 1999
	am No 145, 2015
Division 3
ss. 135D-135H.............	ad. No. 16, 1999
s 135J...................	ad. No. 16, 1999
s 135K..................	ad. No. 16, 1999
	am No 62, 2011
s 135L..................	ad. No. 16, 1999
Part XIB
Part XIB.................	ad. No. 17, 1999
s. 135M..................	ad. No. 17, 1999
	am. No. 150, 2003; Nos. 83 and 95, 2004; No. 56, 2010
s. 135N..................	ad. No. 17, 1999
s 135P...................	ad No 17, 1999
	am No 110, 2006; No 86, 2022
s 135Q..................	ad No 17, 1999
	am No 52, 2000; No 167, 2001; No 83, 2004; No 110, 2006; No 124, 2013; No 86, 2022
Part XIC
Part XIC.................	ad. No. 167, 2001
s 135R..................	ad No 167, 2001
s 135S...................	ad No 167, 2001
s 135T..................	ad No 167, 2001
	am No 97, 2008; No 46, 2011; No 8, 2019
	ed C84
ss. 135U-135W............	ad. No. 167, 2001
s. 135X..................	ad. No. 167, 2001
	am. No. 83, 2004
Part XID
Part XID.................	ad No 48, 2014
s 135Y..................	ad No 48, 2014
Part XII
s 136...................	am No 48, 1986; No 139, 1987; No 6, 1988; No 95, 1988; No 153, 1988; No 11, 1989; No 97, 1989; No 48, 1991; No 216, 1991; No 210, 1992; No 223, 1992; No 237, 1992; No 17, 1993; No 57, 1993; No 118, 1993; No 56, 1994; No 82, 1994; No 181, 1994; No 30, 1995; No 145, 1995; No 169, 1995; No  43, 1996; No 39, 1997; No 62, 1997; No 121, 1997; No 174, 1997; No 17, 1998; No 41, 1998; No 47, 1998; No 11, 1999; No 16, 1999; No 17, 1999; No 146, 1999; No 178, 1999; No 44, 2000; No 52, 2000; No 91, 2000; No 55, 2001; No 73, 2001; No 89, 2001; No 168, 2001; No 57, 2002; No 136, 2002; No 66, 2003; No 101, 2003; No  95, 2004; No 41, 2005; No 64, 2005; No 32, 2006; No 58, 2006; No 101, 2006; No 8, 2007; No 9, 2007; No 15, 2007; No 56, 2007; No 79, 2007; No 143, 2007; No 92, 2008; No 144, 2008; No 88, 2009; No 114, 2009; No 133, 2009; No  105, 2010; No 32, 2011; No 41, 2011; No 46, 2011; No 62, 2011; No 129, 2011; No 142, 2012; No 169, 2012; No 84, 2013; No 88, 2013; No 96, 2013; No 124, 2013; No 2, 2015; No 70, 2015; No 114, 2015; No 162, 2015; No 64, 2020; No 86, 2022 (Sch 2 item 4); No 38, 2024
s. 136AA.................	ad. No. 223, 1992
	am. No. 16, 1999
	rep. No. 17, 1999
s. 136AB.................	ad. No. 181, 1994
	am. No. 123, 2001; No. 15, 2007
s. 136A..................	ad. No. 11, 1989
s. 137...................	am. No. 178, 1999
s. 138A..................	ad. No. 139, 1987
s. 138B..................	ad. No. 139, 1987
s. 138C..................	ad. No. 139, 1987
	am. No. 88, 2013
s. 140...................	am. No. 52, 2000; No. 142, 2003; No. 83, 2004; No. 110, 2006; No.  169, 2012; No 124, 2013
s. 141...................	am. No. 139, 1987
s. 141A..................	ad. No. 139, 1987
s. 142...................	am. No. 139, 1987; No. 95, 1988; No. 107, 1989
s. 142A..................	ad. No. 139, 1987
	am. No. 159, 1994
ss. 142B-142D.............	ad. No. 139, 1987
s. 143...................	am. No. 139, 1987; No. 11, 1989; No. 100, 1991; No. 159, 1994; No.  121, 1997
s. 143A..................	ad. No. 139, 1987
	am. No. 121, 1997
s. 143B..................	ad. No. 139, 1987
s. 143C..................	ad. No. 139, 1987
	am. No. 159, 1994; No. 121, 1997
ss. 143D, 143E.............	ad. No. 139, 1987
s. 148...................	am. No. 88, 2009
s. 149A..................	ad. No. 52, 2000
s. 152...................	rep. No. 121, 1997
s. 152A..................	ad. No. 145, 1995
	am. No. 145, 2008
s 152B..................	ad No 145, 1995
	am No 17, 1999; No 162, 2015
s. 153...................	am. No. 139, 1987
s. 157...................	am. No. 100, 1991
s. 159...................	am. No. 139, 1987; No. 101, 2006
ss. 161, 162...............	am. No. 139, 1987
s. 162B..................	ad. No. 139, 1987
	am. No. 58, 2006
s. 162C..................	ad. No. 139, 1987
s. 162D..................	ad. No. 139, 1987
	rs. No. 11, 1989
	rep. No. 145, 1995
s. 162E..................	ad. No. 139, 1987
	rep. No. 145, 1995
s. 162F..................	ad. No. 139, 1987
	am. No. 145, 1995
ss. 162G, 162H.............	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
s. 162J..................	ad. No. 139, 1987
	rep. No. 145, 1995
ss. 162K, 162L.............	ad. No. 139, 1987
	am. No. 11, 1989; No. 145, 1995
s. 162M..................	ad. No. 139, 1987
	rep. No. 145, 1995
s. 162N..................	ad. No. 139, 1987
s 163...................	rep No 2, 2015
	am No 59, 2015 (amdt never applied (Sch 2 item 209))
s 167...................	am No 4, 2016