Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 55 of 1971 as amended
This compilation was prepared on 1 July 2006
taking into account amendments up to Act No. 55 of 2006
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra
Contents
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Interpretation ...................................................................................... 1
4............ Incorporation ...................................................................................... 1
5............ Imposition of tax ................................................................................ 1
6............ Rate of tax ........................................................................................... 1
Notes 3
Notes to the Income Tax (Bearer Debentures) Act 1971 Note 1 The Income Tax (Bearer Debentures) Act 1971 as shown in this
compilation comprises Act No. 55, 1971 amended as indicated in the Tables below. All relevant information pertaining to application, saving or transitional provisions prior to 30 June 1997 is not included in this
compilation. For subsequent information see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
55, 1971 |
25 May 1971 |
25 May 1971 |
| |
|
128, 1974 |
6 Dec 1974 |
6 Dec 1974 |
-- | |
|
107, 1983 |
23 Nov 1983 |
23 Nov 1983 |
-- | |
|
109, 1986 |
4 Nov 1986 |
4 Nov 1986 |
-- | |
|
70, 1989 |
21 June 1989 |
21 June 1989 |
S. 6 | |
|
95, 1997 |
30 June 1997 |
Schedule 5 (item10): (a) |
Sch. 5 (item 11) [see Table A] | |
|
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 |
55, 2006 |
19 June 2006 |
Schedules 1, 3 and 4: 1 July 2006 |
Sch. 1 (item 32(2)) [see Table A] |
(a) The Income Tax (Bearer Debentures) Act 1971 was amended by Schedule 5 (item10) only of the Taxation Laws Amendment Act (No. 2) 1997, subsection 2(4) of which provides as follows:
(4) Part 1 of Schedule 5 commences immediately after the commencement of Schedule 2.
Schedule 2 commenced on 30 June 1997.
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
|
Provision affected |
How affected |
|
S. 6...................................... |
am. No. 128, 1974; No. 107, 1983; No. 109, 1986; No. 70, 1989 |
|
|
rs. No. 95, 1997 |
|
|
am. No. 55, 2006 |
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 2) 1997 (No. 95, 1997)
Schedule 5
11 Application
The amendments made by this Part apply to interest paid or credited after the commencement of this Part.
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (No. 55, 2006)
Schedule 1
32 Application
(2) The amendment of the Income Tax (Bearer Debentures) Act 1971 made by this Schedule applies to interest paid or credited after 30 June 2006.