TAXATION LAWS (TECHNICAL AMENDMENTS) ACT 1998

This compilation was prepared on 19 August 2010
taking into account amendments up to Act No. 75 of 2010

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............ Schedule(s) .......................................................................................... 2

Schedule 1--Self‑assessment system 3

Part 1--Taxation Administration Act 1953 3

Part 2--Income Tax Assessment Act 1936 4

Part 3--Application 7

Schedule 2--Collection of tax 8

Part 1--Income Tax Assessment Act 1936 8

Part 2--Application 9

Schedule 3--Deductions for gifts 10

Part 1--Income Tax Assessment Act 1936 10

Part 2--Income Tax Assessment Act 1997 11

Part 3--Application 12

Schedule 4--Film component of tax loss of a company or trust 13

Part 1--Income Tax Assessment Act 1997 13

Part 2--Income Tax Assessment Act 1936 14

Part 3--Application 15

Schedule 5--Fringe benefits tax 16

Part 1--Fringe Benefits Tax Assessment Act 1986 16

Part 2--Income Tax Assessment Act 1936 18

Part 3--Application 19

Schedule 6--Other amendments 20

Part 1--Income Tax Assessment Act 1936 20

Part 2--Taxation Administration Act 1953 23

Part 3--Taxation Laws Amendment Act (No. 4) 1995 24

Part 4--Taxation Laws Amendment Act (No. 2) 1997 25

Part 5--Statute Law Revision Act 1996 26

Part 6--Industry Research and Development Act 1986 27

Part 7--Application 28

Notes 29

Note 1

The Taxation Laws (Technical Amendments) Act 1998 as shown in this compilation comprises Act No. 41, 1998 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	See s. 2
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 82, 86): Royal Assent	Sch. 12 (item 86)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 110): 29 June 2010	--

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 4.......................................	rep. No. 75, 2010
Schedule 1
Item 17..................................	rep. No. 57, 2002

Commonwealth Consolidated Acts