Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 47 of 1998 as amended
This compilation was prepared on 2 September 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) .......................................................................................... 1
Schedule 1--Income Tax deductions 2
Part 1--Constitutional convention 2
Income Tax Assessment Act 1997 2
Part 2--National Nurses' Memorial Trust 3
Income Tax Assessment Act 1997 3
Schedule 2--Malaysian Visiting Force 4
Sales Tax (Exemptions and Classifications) Act 1992 4
Schedule 3--Charitable trusts 5
Part 1--Income Tax Assessment Act 1997 5
Part 2--Income Tax Assessment Act 1936 11
Schedule 4--Payment of RPS, PAYE and PPS deductions to Commissioner 12
Part 1--Insertion of new Division 1AAA 12
Income Tax Assessment Act 1936 12
Part 2--Other amendments 32
Child Support (Registration and Collection) Act 1988 32
Crimes (Taxation Offences) Act 1980 32
Income Tax Assessment Act 1936 32
Taxation (Interest on Overpayments and Early Payments) Act 1983 39
Part 3--Application of amendments 40
Schedule 5--Technical amendments 41
Income Tax Assessment Act 1997 41
Schedule 6--CGT asset register 42
Income Tax Assessment Act 1936 42
Schedule 7--Franking of dividends and other distributions 44
Part 1--Income Tax Assessment Act 1936 (streaming of dividends or other benefits) 44
Part 2--Income Tax Assessment Act 1936 (schemes to provide franking credit benefits) 52
Schedule 8--Distributions from private companies 66
Part 1--Income Tax Assessment Act 1936 66
Part 2--Fringe Benefits Tax Assessment Act 1986 97
Part 3--Income Tax Assessment Act 1997 98
Schedule 9--Savings tax offset 99
Part 1--Income Tax Assessment Act 1997 99
Part 2--Income Tax Assessment Act 1936 105
Part 3--Application and transitional 107
Notes 109
Notes to
the
Taxation Laws Amendment Act (No. 3) 1998 Note 1 The Taxation Laws Amendment Act (No. 3) 1998 as
shown in this compilation comprises Act No. 47, 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 |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
47, 1998 |
23 June 1998 |
See s. 2 |
|
|
|
58, 2000 |
31 May 2000 |
Schedule 3 (item 8): (a) |
-- |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 78, 86): Royal Assent |
Sch. 12 (item 86) |
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 65): 29 June 2010 |
-- |
(a) Subsection 2(7) of the Taxation Laws Amendment Act (No. 2) 2000 provides as follows:
(7) Item 8 of Schedule 3 is taken to have commenced on 23 June 1998, immediately after the commencement of Schedule 7 to the Taxation Laws Amendment Act (No. 3) 1998.
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
S. 4....................................... |
rep. No. 75, 2010 |
|
Schedule 3 |
|
|
Item 19.................................. |
rep. No. 57, 2002 |
|
Schedule 7 |
|
|
Item 26.................................. |
am. No. 58, 2000 |
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 2) 2002 (No. 57, 2002)
Schedule 12
86 Application
An item in a Schedule to an Act that is repealed by an item in this Part is taken never to have had any effect.